QB CONSULTANCY: 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.
QB CONSULTANCY
Largest movements
- Receivables within one year +€48,099
up €48,099 (+67.7%), from €71,043 to €119,141
of which Other amounts receivable: +€28,964
- Current investments +€26,559
new in 2025: €26,559
- Cash +€21,786
up €21,786 (+41.0%), from €53,101 to €74,887
mainly Net result for the year (+€84,241) and Tax, wage and social debts (+€17,519)
- Reserves +€76,657
up €76,657 (+29.9%), from €255,990 to €332,646
- Tax, wage and social debts +€17,519
up €17,519 (+108%), from €16,198 to €33,717
of which Taxes: +€19,682
- Gross operating margin +€33,737
up €33,737 (+39.0%), from €86,499 to €120,235
- Taxes +€11,220
up €11,220 (+46.9%), from €23,933 to €35,152
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 | €286,556 | €381,647 | +€95,090 | +33.2% |
| Fixed assets | 21/28 | €41,165 | €39,765 | -€1,400 | -3.4% |
| Tangible fixed assets | 22/27 | €41,165 | €39,765 | -€1,400 | -3.4% |
| Land and buildings | 22 | €38,016 | €36,790 | -€1,226 | -3.2% |
| Furniture and vehicles | 24 | €3,141 | €2,976 | -€165 | -5.3% |
| Other tangible fixed assets | 26 | €8 | - | -€8 | |
| Current assets | 29/58 | €245,391 | €341,881 | +€96,490 | +39.3% |
| Amounts receivable after more than one year | 29 | €120,200 | €120,200 | = | 0.0% |
| Other amounts receivable | 291 | €120,200 | €120,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €71,043 | €119,141 | +€48,099 | +67.7% |
| Trade receivables | 40 | €35,694 | €54,828 | +€19,135 | +53.6% |
| Other amounts receivable | 41 | €35,349 | €64,313 | +€28,964 | +81.9% |
| Current investments | 50/53 | - | €26,559 | +€26,559 | |
| Cash at bank and in hand | 54/58 | €53,101 | €74,887 | +€21,786 | +41.0% |
| Deferred charges and accrued income | 490/1 | €1,047 | €1,094 | +€47 | +4.5% |
| Total equity and liabilities | 10/49 | €286,556 | €381,647 | +€95,090 | +33.2% |
| Equity | 10/15 | €268,390 | €345,046 | +€76,657 | +28.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €255,990 | €332,646 | +€76,657 | +29.9% |
| Distributable reserves | 133 | €255,990 | €332,646 | +€76,657 | +29.9% |
| Amounts payable | 17/49 | €18,167 | €36,600 | +€18,434 | +101% |
| Amounts payable within one year | 42/48 | €18,167 | €36,600 | +€18,434 | +101% |
| Trade debts | 44 | €1,110 | €2,050 | +€941 | +84.8% |
| Suppliers | 440/4 | €1,110 | €2,050 | +€941 | +84.8% |
| Taxes, remuneration and social security | 45 | €16,198 | €33,717 | +€17,519 | +108% |
| Taxes | 450/3 | €14,035 | €33,717 | +€19,682 | +140% |
| Remuneration and social security | 454/9 | €2,163 | - | -€2,163 | |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,694 | €3,315 | +€622 | +23.1% |
| Other operating charges | 640/8 | €1,001 | €1,025 | +€24 | +2.4% |
| Gross operating margin | 9900 | €86,499 | €120,235 | +€33,737 | +39.0% |
| Operating profit (loss) | 9901 | €82,804 | €115,895 | +€33,091 | +40.0% |
| Financial income | 75/76B | €2,929 | €3,785 | +€856 | +29.2% |
| Recurring financial income | 75 | €2,929 | €3,785 | +€856 | +29.2% |
| Financial charges | 65/66B | €238 | €287 | +€48 | +20.3% |
| Recurring financial charges | 65 | €238 | €287 | +€48 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €85,495 | €119,393 | +€33,899 | +39.6% |
| Income taxes | 67/77 | €23,933 | €35,152 | +€11,220 | +46.9% |
| Profit (loss) for the period | 9904 | €61,562 | €84,241 | +€22,679 | +36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €61,562 | €84,241 | +€22,679 | +36.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.