Qi 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.
Qi Consulting
Largest movements
- Cash +€11,788
up €11,788 (+19.7%), from €59,983 to €71,771
mainly Net result for the year (+€8,987) and Receivables within one year (+€7,660)
- Receivables within one year -€7,660
down €7,660 (-94.6%), from €8,098 to €438
of which Trade receivables: -€6,782
- Tax, wage and social debts +€2,140
up €2,140 (+300%), from €713 to €2,853
- Other debts +€1,856
up €1,856 (+24.4%), from €7,614 to €9,470
- Gross operating margin +€1,515
up €1,515 (+12.7%), from €11,940 to €13,455
- Taxes +€358
up €358 (+12.8%), from €2,799 to €3,157
- Depreciation -€345
down €345 (-35.3%), from €975 to €631
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 | €68,915 | €72,418 | +€3,503 | +5.1% |
| Fixed assets | 21/28 | €711 | €80 | -€631 | -88.7% |
| Tangible fixed assets | 22/27 | €631 | €0 | -€631 | -100% |
| Furniture and vehicles | 24 | €631 | €0 | -€631 | -100% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €68,204 | €72,337 | +€4,134 | +6.1% |
| Amounts receivable within one year | 40/41 | €8,098 | €438 | -€7,660 | -94.6% |
| Trade receivables | 40 | €6,897 | €115 | -€6,782 | -98.3% |
| Other amounts receivable | 41 | €1,201 | €323 | -€878 | -73.1% |
| Cash at bank and in hand | 54/58 | €59,983 | €71,771 | +€11,788 | +19.7% |
| Deferred charges and accrued income | 490/1 | €122 | €129 | +€6 | +5.0% |
| Total equity and liabilities | 10/49 | €68,915 | €72,418 | +€3,503 | +5.1% |
| Equity | 10/15 | €60,000 | €60,000 | = | 0.0% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,915 | €12,418 | +€3,503 | +39.3% |
| Amounts payable within one year | 42/48 | €8,915 | €12,418 | +€3,503 | +39.3% |
| Trade debts | 44 | €588 | €95 | -€493 | -83.8% |
| Suppliers | 440/4 | €588 | €95 | -€493 | -83.8% |
| Taxes, remuneration and social security | 45 | €713 | €2,853 | +€2,140 | +300% |
| Taxes | 450/3 | €713 | €2,853 | +€2,140 | +300% |
| Other amounts payable | 47/48 | €7,614 | €9,470 | +€1,856 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €975 | €631 | -€345 | -35.3% |
| Other operating charges | 640/8 | €285 | €295 | +€10 | +3.4% |
| Gross operating margin | 9900 | €11,940 | €13,455 | +€1,515 | +12.7% |
| Operating profit (loss) | 9901 | €10,679 | €12,529 | +€1,850 | +17.3% |
| Financial charges | 65/66B | €517 | €385 | -€132 | -25.5% |
| Recurring financial charges | 65 | €517 | €385 | -€132 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €10,162 | €12,144 | +€1,981 | +19.5% |
| Income taxes | 67/77 | €2,799 | €3,157 | +€358 | +12.8% |
| Profit (loss) for the period | 9904 | €7,364 | €8,987 | +€1,623 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,364 | €8,987 | +€1,623 | +22.0% |
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 21 October 2026 via checked.be.