QAYLIS consulting: 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.
QAYLIS consulting
Largest movements
- Current investments +€150,000
new in 2025: €150,000
- Cash -€83,186
down €83,186 (-41.5%), from €200,525 to €117,339
mainly Current investments (-€150,000) and Tax, wage and social debts (-€10,424)
- Reserves +€60,277
up €60,277 (+48.6%), from €123,905 to €184,181
- Other debts +€14,650
up €14,650 (+30.6%), from €47,820 to €62,470
- Tax, wage and social debts -€10,424
down €10,424 (-23.5%), from €44,352 to €33,928
- Gross operating margin -€26,876
down €26,876 (-21.9%), from €122,921 to €96,045
- Taxes -€8,661
down €8,661 (-20.3%), from €42,590 to €33,928
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.
Derived cash bridge
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 | €229,511 | €294,369 | +€64,857 | +28.3% |
| Fixed assets | 21/28 | €4,278 | €4,880 | +€601 | +14.1% |
| Tangible fixed assets | 22/27 | €4,278 | €4,880 | +€601 | +14.1% |
| Plant, machinery and equipment | 23 | €3,281 | €4,345 | +€1,064 | +32.4% |
| Furniture and vehicles | 24 | €997 | €535 | -€463 | -46.4% |
| Current assets | 29/58 | €225,233 | €289,489 | +€64,256 | +28.5% |
| Amounts receivable within one year | 40/41 | €24,708 | €22,150 | -€2,558 | -10.4% |
| Trade receivables | 40 | €24,675 | €18,646 | -€6,029 | -24.4% |
| Other amounts receivable | 41 | €33 | €3,504 | +€3,471 | +10,551% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €200,525 | €117,339 | -€83,186 | -41.5% |
| Total equity and liabilities | 10/49 | €229,511 | €294,369 | +€64,857 | +28.3% |
| Equity | 10/15 | €136,305 | €196,581 | +€60,277 | +44.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €123,905 | €184,181 | +€60,277 | +48.6% |
| Distributable reserves | 133 | €123,905 | €184,181 | +€60,277 | +48.6% |
| Amounts payable | 17/49 | €93,207 | €97,787 | +€4,581 | +4.9% |
| Amounts payable within one year | 42/48 | €92,289 | €97,787 | +€5,498 | +6.0% |
| Trade debts | 44 | €118 | €1,389 | +€1,271 | +1,082% |
| Suppliers | 440/4 | €118 | €1,389 | +€1,271 | +1,082% |
| Taxes, remuneration and social security | 45 | €44,352 | €33,928 | -€10,424 | -23.5% |
| Taxes | 450/3 | €44,352 | €33,928 | -€10,424 | -23.5% |
| Other amounts payable | 47/48 | €47,820 | €62,470 | +€14,650 | +30.6% |
| Accrued charges and deferred income | 492/3 | €917 | - | -€917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €548 | €1,296 | +€748 | +136% |
| Other operating charges | 640/8 | €534 | €395 | -€139 | -26.1% |
| Gross operating margin | 9900 | €122,921 | €96,045 | -€26,876 | -21.9% |
| Operating profit (loss) | 9901 | €121,839 | €94,354 | -€27,485 | -22.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €116 | €149 | +€33 | +28.8% |
| Recurring financial charges | 65 | €116 | €149 | +€33 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €121,723 | €94,205 | -€27,518 | -22.6% |
| Income taxes | 67/77 | €42,590 | €33,928 | -€8,661 | -20.3% |
| Profit (loss) for the period | 9904 | €79,133 | €60,277 | -€18,857 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €79,133 | €60,277 | -€18,857 | -23.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.