QC CONSULT: 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.
QC CONSULT
Largest movements
- Cash +€7,585
up €7,585 (+48.1%), from €15,776 to €23,361
mainly Trade debts (+€16,414) and Tax, wage and social debts (+€15,472)
- Tangible fixed assets +€6,084
up €6,084 (+9.9%), from €61,502 to €67,586
of which Other tangible fixed assets: +€7,019
- Receivables within one year -€3,931
down €3,931 (-15.6%), from €25,183 to €21,252
of which Other amounts receivable: -€2,278
- Intangible fixed assets -€2,971
down €2,971 (-25.0%), from €11,885 to €8,914
- Other debts -€26,351
down €26,351 (-55.2%), from €47,732 to €21,381
- Trade debts +€16,414
up €16,414 (+189.4%), from €8,668 to €25,081
- Tax, wage and social debts +€15,472
up €15,472 (+110.4%), from €14,021 to €29,493
of which Taxes: +€15,288
- Profit (loss) carried forward +€12,335
up €12,335 (+131.8%), from €9,359 to €21,694
- Advances received -€8,000
down €8,000 (-100.0%), from €8,000 to €0
- Gross operating margin +€12,222
up €12,222 (+23.0%), from €53,057 to €65,280
- Taxes +€2,606
up €2,606 (+68.0%), from €3,835 to €6,441
- Other operating charges -€1,386
down €1,386 (-53.0%), from €2,615 to €1,229
- Depreciation +€753
up €753 (+6.0%), from €12,542 to €13,296
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 | €119,185 | €126,488 | +€7,303 | +6.1% |
| Fixed assets | 21/28 | €73,387 | €76,500 | +€3,113 | +4.2% |
| Intangible fixed assets | 21 | €11,885 | €8,914 | -€2,971 | -25.0% |
| Tangible fixed assets | 22/27 | €61,502 | €67,586 | +€6,084 | +9.9% |
| Plant, machinery and equipment | 23 | €11 | €2,302 | +€2,292 | +21239.0% |
| Furniture and vehicles | 24 | €3,226 | €0 | -€3,226 | -100.0% |
| Other tangible fixed assets | 26 | €58,265 | €65,284 | +€7,019 | +12.0% |
| Current assets | 29/58 | €45,798 | €49,988 | +€4,190 | +9.1% |
| Stocks and contracts in progress | 3 | €3,800 | €3,800 | = | 0.0% |
| Stocks | 30/36 | €3,800 | €3,800 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,183 | €21,252 | -€3,931 | -15.6% |
| Trade receivables | 40 | €22,905 | €21,252 | -€1,653 | -7.2% |
| Other amounts receivable | 41 | €2,278 | €0 | -€2,278 | -100.0% |
| Cash at bank and in hand | 54/58 | €15,776 | €23,361 | +€7,585 | +48.1% |
| Deferred charges and accrued income | 490/1 | €1,039 | €1,576 | +€537 | +51.6% |
| Total equity and liabilities | 10/49 | €119,185 | €126,488 | +€7,303 | +6.1% |
| Equity | 10/15 | €38,099 | €50,434 | +€12,335 | +32.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €16,340 | €16,340 | = | 0.0% |
| Distributable reserves | 133 | €16,340 | €16,340 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,359 | €21,694 | +€12,335 | +131.8% |
| Amounts payable | 17/49 | €81,086 | €76,054 | -€5,032 | -6.2% |
| Amounts payable within one year | 42/48 | €78,420 | €75,955 | -€2,465 | -3.1% |
| Trade debts | 44 | €8,668 | €25,081 | +€16,414 | +189.4% |
| Suppliers | 440/4 | €8,668 | €25,081 | +€16,414 | +189.4% |
| Advances received on contracts in progress | 46 | €8,000 | €0 | -€8,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €14,021 | €29,493 | +€15,472 | +110.4% |
| Taxes | 450/3 | €9,940 | €25,227 | +€15,288 | +153.8% |
| Remuneration and social security | 454/9 | €4,081 | €4,266 | +€185 | +4.5% |
| Other amounts payable | 47/48 | €47,732 | €21,381 | -€26,351 | -55.2% |
| Accrued charges and deferred income | 492/3 | €2,667 | €99 | -€2,567 | -96.3% |
| Non-recurring operating income | 76A | - | €2,727 | +€2,727 | |
| Remuneration, social security and pensions | 62 | €29,388 | €29,436 | +€47 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,542 | €13,296 | +€753 | +6.0% |
| Other operating charges | 640/8 | €2,615 | €1,229 | -€1,386 | -53.0% |
| Non-recurring operating charges | 66A | €57 | - | -€57 | |
| Gross operating margin | 9900 | €53,057 | €65,280 | +€12,222 | +23.0% |
| Operating profit (loss) | 9901 | €8,454 | €21,320 | +€12,865 | +152.2% |
| Financial income | 75/76B | €201 | €1 | -€200 | -99.7% |
| Recurring financial income | 75 | €201 | €1 | -€200 | -99.7% |
| Financial charges | 65/66B | €2,720 | €2,544 | -€176 | -6.5% |
| Recurring financial charges | 65 | €2,720 | €2,544 | -€176 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €5,935 | €18,776 | +€12,841 | +216.4% |
| Income taxes | 67/77 | €3,835 | €6,441 | +€2,606 | +68.0% |
| Profit (loss) for the period | 9904 | €2,100 | €12,335 | +€10,235 | +487.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,100 | €12,335 | +€10,235 | +487.4% |
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 6 October 2026 via checked.be.