Q-Pharma Consulting: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Q-Pharma Consulting
Largest movements
- Cash +€52,468
up €52,468 (+126.8%), from €41,374 to €93,843
mainly Net result for the year (+€52,910) and Tax, wage and social debts (+€19,464)
- Receivables within one year +€15,856
up €15,856 (+202.2%), from €7,841 to €23,697
- Tangible fixed assets +€3,064
up €3,064 (+96.5%), from €3,176 to €6,239
of which Furniture and vehicles: +€3,274
- Reserves +€52,910
up €52,910 (+143.7%), from €36,831 to €89,741
- Tax, wage and social debts +€19,464
up €19,464 (+139.8%), from €13,919 to €33,383
of which Taxes: +€19,314
- Gross operating margin +€40,518
up €40,518 (+145.0%), from €27,950 to €68,468
- Taxes +€7,926
up €7,926 (+136.0%), from €5,827 to €13,752
- Depreciation +€1,090
up €1,090 (+375.3%), from €290 to €1,381
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,228 | €125,450 | +€72,222 | +135.7% |
| Fixed assets | 21/28 | €3,176 | €6,239 | +€3,064 | +96.5% |
| Tangible fixed assets | 22/27 | €3,176 | €6,239 | +€3,064 | +96.5% |
| Plant, machinery and equipment | 23 | €1,825 | €1,615 | -€210 | -11.5% |
| Furniture and vehicles | 24 | €1,351 | €4,625 | +€3,274 | +242.4% |
| Current assets | 29/58 | €50,053 | €119,211 | +€69,158 | +138.2% |
| Amounts receivable within one year | 40/41 | €7,841 | €23,697 | +€15,856 | +202.2% |
| Trade receivables | 40 | €7,841 | €23,697 | +€15,856 | +202.2% |
| Cash at bank and in hand | 54/58 | €41,374 | €93,843 | +€52,468 | +126.8% |
| Deferred charges and accrued income | 490/1 | €838 | €1,671 | +€834 | +99.5% |
| Total equity and liabilities | 10/49 | €53,228 | €125,450 | +€72,222 | +135.7% |
| Equity | 10/15 | €37,831 | €90,741 | +€52,910 | +139.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €36,831 | €89,741 | +€52,910 | +143.7% |
| Distributable reserves | 133 | €36,831 | €89,741 | +€52,910 | +143.7% |
| Amounts payable | 17/49 | €15,398 | €34,710 | +€19,312 | +125.4% |
| Amounts payable within one year | 42/48 | €14,828 | €34,710 | +€19,882 | +134.1% |
| Trade debts | 44 | €268 | €1,264 | +€996 | +372.2% |
| Suppliers | 440/4 | €268 | €1,264 | +€996 | +372.2% |
| Taxes, remuneration and social security | 45 | €13,919 | €33,383 | +€19,464 | +139.8% |
| Taxes | 450/3 | €11,669 | €30,983 | +€19,314 | +165.5% |
| Remuneration and social security | 454/9 | €2,250 | €2,400 | +€150 | +6.7% |
| Other amounts payable | 47/48 | €641 | €63 | -€579 | -90.3% |
| Accrued charges and deferred income | 492/3 | €570 | - | -€570 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290 | €1,381 | +€1,090 | +375.3% |
| Other operating charges | 640/8 | €235 | €348 | +€113 | +48.1% |
| Gross operating margin | 9900 | €27,950 | €68,468 | +€40,518 | +145.0% |
| Operating profit (loss) | 9901 | €27,425 | €66,740 | +€39,315 | +143.4% |
| Financial charges | 65/66B | €39 | €77 | +€38 | +97.7% |
| Recurring financial charges | 65 | €39 | €77 | +€38 | +97.7% |
| Profit (loss) for the period before taxes | 9903 | €27,386 | €66,662 | +€39,277 | +143.4% |
| Income taxes | 67/77 | €5,827 | €13,752 | +€7,926 | +136.0% |
| Profit (loss) for the period | 9904 | €21,559 | €52,910 | +€31,351 | +145.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,559 | €52,910 | +€31,351 | +145.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.