QA Solutions: what changed
Two financial 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.
QA Solutions
Largest movements
- Cash +€13,758
up €13,758 (+54.0%), from €25,478 to €39,237
mainly Net result for the year (+€21,484) and Tax, wage and social debts (+€6,649)
- Tangible fixed assets +€12,513
up €12,513 (+136%), from €9,218 to €21,731
of which Plant, machinery and equipment: +€12,684
- Deferred charges and accrued income +€2,317
up €2,317 (+1,326%), from €175 to €2,491
- Receivables within one year +€1,501
up €1,501 (+9.6%), from €15,627 to €17,128
- Reserves +€18,942
up €18,942 (+49.7%), from €38,142 to €57,084
- Tax, wage and social debts +€6,649
up €6,649 (+67.4%), from €9,862 to €16,511
- Profit (loss) carried forward +€2,542
up €2,542, from -€2,542 to €0
- Trade debts +€2,014
up €2,014 (+106%), from €1,906 to €3,920
- Gross operating margin +€27,676
up €27,676 (+256%), from €10,828 to €38,503
- Taxes +€6,091
up €6,091 (+45,424%), from €13 to €6,105
- Financial charges +€2,887
up €2,887 (+204%), from €1,416 to €4,302
- Depreciation +€1,556
up €1,556 (+69.4%), from €2,243 to €3,798
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,498 | €80,717 | +€30,218 | +59.8% |
| Fixed assets | 21/28 | €9,218 | €21,861 | +€12,643 | +137% |
| Tangible fixed assets | 22/27 | €9,218 | €21,731 | +€12,513 | +136% |
| Plant, machinery and equipment | 23 | - | €12,684 | +€12,684 | |
| Furniture and vehicles | 24 | €9,218 | €9,047 | -€171 | -1.9% |
| Financial fixed assets | 28 | - | €130 | +€130 | |
| Current assets | 29/58 | €41,280 | €58,856 | +€17,576 | +42.6% |
| Amounts receivable within one year | 40/41 | €15,627 | €17,128 | +€1,501 | +9.6% |
| Trade receivables | 40 | €15,627 | €17,128 | +€1,501 | +9.6% |
| Cash at bank and in hand | 54/58 | €25,478 | €39,237 | +€13,758 | +54.0% |
| Deferred charges and accrued income | 490/1 | €175 | €2,491 | +€2,317 | +1,326% |
| Total equity and liabilities | 10/49 | €50,498 | €80,717 | +€30,218 | +59.8% |
| Equity | 10/15 | €38,600 | €60,084 | +€21,484 | +55.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €38,142 | €57,084 | +€18,942 | +49.7% |
| Distributable reserves | 133 | €38,142 | €57,084 | +€18,942 | +49.7% |
| Profit (loss) carried forward | 14 | -€2,542 | €0 | +€2,542 | |
| Amounts payable | 17/49 | €11,898 | €20,632 | +€8,734 | +73.4% |
| Amounts payable within one year | 42/48 | €11,898 | €20,632 | +€8,734 | +73.4% |
| Trade debts | 44 | €1,906 | €3,920 | +€2,014 | +106% |
| Suppliers | 440/4 | €1,906 | €3,920 | +€2,014 | +106% |
| Taxes, remuneration and social security | 45 | €9,862 | €16,511 | +€6,649 | +67.4% |
| Taxes | 450/3 | €9,862 | €16,511 | +€6,649 | +67.4% |
| Other amounts payable | 47/48 | €131 | €201 | +€71 | +54.3% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,243 | €3,798 | +€1,556 | +69.4% |
| Other operating charges | 640/8 | €294 | €356 | +€62 | +21.0% |
| Non-recurring operating charges | 66A | €9,404 | €2,458 | -€6,946 | -73.9% |
| Gross operating margin | 9900 | €10,828 | €38,503 | +€27,676 | +256% |
| Operating profit (loss) | 9901 | -€1,113 | €31,891 | +€33,004 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,416 | €4,302 | +€2,887 | +204% |
| Recurring financial charges | 65 | €1,416 | €4,302 | +€2,887 | +204% |
| Profit (loss) for the period before taxes | 9903 | -€2,528 | €27,589 | +€30,117 | |
| Income taxes | 67/77 | €13 | €6,105 | +€6,091 | +45,424% |
| Profit (loss) for the period | 9904 | -€2,542 | €21,484 | +€24,026 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,542 | €21,484 | +€24,026 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.