QIMA 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.
QIMA CONSULTING
Largest movements
- Cash -€38,840
down €38,840 (-37.4%), from €103,864 to €65,025
mainly Contributions, distributions and other (-€98,000) and Receivables within one year (-€10,716)
- Receivables within one year +€10,716
up €10,716 (+37.5%), from €28,599 to €39,315
of which Trade receivables: +€27,679
- Profit (loss) carried forward -€36,024
down €36,024 (-98.3%), from €36,664 to €640
- Other debts +€10,339
up €10,339 (+291%), from €3,550 to €13,889
- Reserves -€10,000
down €10,000 (-84.3%), from €11,860 to €1,860
of which Distributable reserves: -€10,000
- Tax, wage and social debts +€7,167
up €7,167 (+22.0%), from €32,572 to €39,739
of which Taxes: +€7,167
- Gross operating margin +€12,295
up €12,295 (+20.4%), from €60,337 to €72,632
- Financial charges +€1,113
up €1,113 (+110%), from €1,014 to €2,128
- Financial income -€980
down €980 (-99.9%), from €981 to €1
- Depreciation +€794
up €794 (+71.0%), from €1,117 to €1,911
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 | €135,511 | €107,089 | -€28,422 | -21.0% |
| Fixed assets | 21/28 | €3,048 | €2,749 | -€299 | -9.8% |
| Tangible fixed assets | 22/27 | €3,006 | €2,708 | -€299 | -9.9% |
| Plant, machinery and equipment | 23 | €819 | €172 | -€647 | -79.0% |
| Furniture and vehicles | 24 | €2,187 | €2,536 | +€349 | +15.9% |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €132,463 | €104,340 | -€28,124 | -21.2% |
| Amounts receivable within one year | 40/41 | €28,599 | €39,315 | +€10,716 | +37.5% |
| Trade receivables | 40 | €11,160 | €38,839 | +€27,679 | +248% |
| Other amounts receivable | 41 | €17,439 | €476 | -€16,963 | -97.3% |
| Cash at bank and in hand | 54/58 | €103,864 | €65,025 | -€38,840 | -37.4% |
| Total equity and liabilities | 10/49 | €135,511 | €107,089 | -€28,422 | -21.0% |
| Equity | 10/15 | €67,124 | €21,100 | -€46,024 | -68.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €1,860 | -€10,000 | -84.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €0 | -€10,000 | -100% |
| Profit (loss) carried forward | 14 | €36,664 | €640 | -€36,024 | -98.3% |
| Amounts payable | 17/49 | €68,387 | €85,988 | +€17,601 | +25.7% |
| Amounts payable within one year | 42/48 | €68,137 | €85,738 | +€17,601 | +25.8% |
| Trade debts | 44 | €32,015 | €32,110 | +€95 | +0.3% |
| Suppliers | 440/4 | €32,015 | €32,110 | +€95 | +0.3% |
| Taxes, remuneration and social security | 45 | €32,572 | €39,739 | +€7,167 | +22.0% |
| Taxes | 450/3 | €32,512 | €39,679 | +€7,167 | +22.0% |
| Remuneration and social security | 454/9 | €60 | €60 | +€0 | +0.1% |
| Other amounts payable | 47/48 | €3,550 | €13,889 | +€10,339 | +291% |
| Accrued charges and deferred income | 492/3 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,117 | €1,911 | +€794 | +71.0% |
| Other operating charges | 640/8 | €320 | €929 | +€609 | +190% |
| Gross operating margin | 9900 | €60,337 | €72,632 | +€12,295 | +20.4% |
| Operating profit (loss) | 9901 | €58,900 | €69,793 | +€10,893 | +18.5% |
| Financial income | 75/76B | €981 | €1 | -€980 | -99.9% |
| Recurring financial income | 75 | €981 | €1 | -€980 | -99.9% |
| Financial charges | 65/66B | €1,014 | €2,128 | +€1,113 | +110% |
| Recurring financial charges | 65 | €1,014 | €2,128 | +€1,113 | +110% |
| Profit (loss) for the period before taxes | 9903 | €58,867 | €67,666 | +€8,799 | +14.9% |
| Income taxes | 67/77 | €14,980 | €15,689 | +€709 | +4.7% |
| Profit (loss) for the period | 9904 | €43,887 | €51,976 | +€8,090 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,887 | €51,976 | +€8,090 | +18.4% |
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 26 October 2026 via checked.be.