Q.M.A. Consultancy: what changed
Q.M.A. Consultancy
Largest movements
- Cash -€34,930
down €34,930 (-99.9%), from €34,958 to €28
mainly Net result for the year (-€49,449) and Tax, wage and social debts (-€1,509)
- Tangible fixed assets -€6,742
down €6,742 (-31.5%), from €21,431 to €14,689
of which Furniture and vehicles: -€5,888
- Profit (loss) carried forward -€49,449
new in 2025: -€49,449
- Other debts +€9,547
up €9,547 (+42.0%), from €22,757 to €32,304
- Tax, wage and social debts -€1,509
down €1,509 (-9.3%), from €16,300 to €14,790
of which Taxes: -€9,440
- Gross operating margin -€72,459
down €72,459, from €31,020 to -€41,440
- Taxes -€6,902
down €6,902 (-96.7%), from €7,138 to €236
- Other operating charges -€666
down €666 (-71.5%), from €931 to €265
- Financial charges +€617
up €617 (+418%), from €148 to €765
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,103 | €47,430 | -€41,673 | -46.8% |
| Fixed assets | 21/28 | €21,431 | €14,689 | -€6,742 | -31.5% |
| Tangible fixed assets | 22/27 | €21,431 | €14,689 | -€6,742 | -31.5% |
| Plant, machinery and equipment | 23 | €1,008 | €154 | -€854 | -84.8% |
| Furniture and vehicles | 24 | €20,423 | €14,535 | -€5,888 | -28.8% |
| Current assets | 29/58 | €67,672 | €32,742 | -€34,930 | -51.6% |
| Amounts receivable within one year | 40/41 | €32,714 | €32,714 | = | 0.0% |
| Trade receivables | 40 | €27,104 | €27,104 | = | 0.0% |
| Other amounts receivable | 41 | €5,610 | €5,610 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €34,958 | €28 | -€34,930 | -99.9% |
| Total equity and liabilities | 10/49 | €89,103 | €47,430 | -€41,673 | -46.8% |
| Equity | 10/15 | €49,398 | -€50 | -€49,449 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €46,398 | €46,398 | = | 0.0% |
| Distributable reserves | 133 | €46,398 | €46,398 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€49,449 | -€49,449 | |
| Amounts payable | 17/49 | €39,704 | €47,480 | +€7,776 | +19.6% |
| Amounts payable within one year | 42/48 | €39,704 | €47,480 | +€7,776 | +19.6% |
| Trade debts | 44 | €648 | €386 | -€261 | -40.4% |
| Suppliers | 440/4 | €648 | €386 | -€261 | -40.4% |
| Taxes, remuneration and social security | 45 | €16,300 | €14,790 | -€1,509 | -9.3% |
| Taxes | 450/3 | €16,300 | €6,859 | -€9,440 | -57.9% |
| Remuneration and social security | 454/9 | - | €7,931 | +€7,931 | |
| Other amounts payable | 47/48 | €22,757 | €32,304 | +€9,547 | +42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,742 | €6,742 | = | 0.0% |
| Other operating charges | 640/8 | €931 | €265 | -€666 | -71.5% |
| Gross operating margin | 9900 | €31,020 | -€41,440 | -€72,459 | |
| Operating profit (loss) | 9901 | €23,346 | -€48,447 | -€71,793 | |
| Financial charges | 65/66B | €148 | €765 | +€617 | +418% |
| Recurring financial charges | 65 | €148 | €765 | +€617 | +418% |
| Profit (loss) for the period before taxes | 9903 | €23,198 | -€49,212 | -€72,411 | |
| Income taxes | 67/77 | €7,138 | €236 | -€6,902 | -96.7% |
| Profit (loss) for the period | 9904 | €16,060 | -€49,449 | -€65,509 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,060 | -€49,449 | -€65,509 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.