Qira Consulting: what changed
Qira Consulting
Largest movements
- Cash +€78,696
up €78,696 (+78.6%), from €100,063 to €178,759
mainly Net result for the year (+€44,111) and Current investments (+€24,527)
- Current investments -€24,527
down €24,527 (-100%), from €24,527 to €0
- Receivables within one year -€10,732
down €10,732 (-46.1%), from €23,291 to €12,558
of which Other amounts receivable: -€11,027
- Reserves +€44,000
up €44,000 (+30.3%), from €145,360 to €189,360
- Gross operating margin +€10,863
up €10,863 (+18.9%), from €57,360 to €68,223
- Financial charges -€8,208
down €8,208 (-58.2%), from €14,108 to €5,900
- Financial income +€7,303
up €7,303 (+50,747%), from €14 to €7,317
- Other operating charges +€5,986
up €5,986, from €0 to €5,986
- Taxes +€4,485
up €4,485 (+32.6%), from €13,742 to €18,227
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €149,121 | €192,430 | +€43,309 | +29.0% |
| Fixed assets | 21/28 | €1,136 | €1,002 | -€134 | -11.8% |
| Tangible fixed assets | 22/27 | €1,136 | €1,002 | -€134 | -11.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,136 | €1,002 | -€134 | -11.8% |
| Current assets | 29/58 | €147,985 | €191,428 | +€43,444 | +29.4% |
| Amounts receivable within one year | 40/41 | €23,291 | €12,558 | -€10,732 | -46.1% |
| Trade receivables | 40 | €11,055 | €11,350 | +€295 | +2.7% |
| Other amounts receivable | 41 | €12,236 | €1,209 | -€11,027 | -90.1% |
| Current investments | 50/53 | €24,527 | €0 | -€24,527 | -100% |
| Cash at bank and in hand | 54/58 | €100,063 | €178,759 | +€78,696 | +78.6% |
| Deferred charges and accrued income | 490/1 | €105 | €111 | +€6 | +6.1% |
| Total equity and liabilities | 10/49 | €149,121 | €192,430 | +€43,309 | +29.0% |
| Equity | 10/15 | €140,732 | €184,843 | +€44,111 | +31.3% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €145,360 | €189,360 | +€44,000 | +30.3% |
| Distributable reserves | 133 | €145,360 | €189,360 | +€44,000 | +30.3% |
| Profit (loss) carried forward | 14 | -€7,028 | -€6,917 | +€111 | +1.6% |
| Amounts payable | 17/49 | €8,388 | €7,587 | -€801 | -9.6% |
| Amounts payable within one year | 42/48 | €8,388 | €7,587 | -€801 | -9.6% |
| Trade debts | 44 | €1,205 | €1,761 | +€557 | +46.2% |
| Suppliers | 440/4 | €1,205 | €1,761 | +€557 | +46.2% |
| Taxes, remuneration and social security | 45 | €7,183 | €5,825 | -€1,358 | -18.9% |
| Taxes | 450/3 | €7,183 | €5,825 | -€1,358 | -18.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,164 | €1,317 | +€152 | +13.1% |
| Other operating charges | 640/8 | €0 | €5,986 | +€5,986 | |
| Gross operating margin | 9900 | €57,360 | €68,223 | +€10,863 | +18.9% |
| Operating profit (loss) | 9901 | €56,196 | €60,920 | +€4,724 | +8.4% |
| Financial income | 75/76B | €14 | €7,317 | +€7,303 | +50,747% |
| Recurring financial income | 75 | €14 | €7,317 | +€7,303 | +50,747% |
| Financial charges | 65/66B | €14,108 | €5,900 | -€8,208 | -58.2% |
| Recurring financial charges | 65 | €14,108 | €5,900 | -€8,208 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | €42,102 | €62,337 | +€20,235 | +48.1% |
| Income taxes | 67/77 | €13,742 | €18,227 | +€4,485 | +32.6% |
| Profit (loss) for the period | 9904 | €28,360 | €44,111 | +€15,750 | +55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,360 | €44,111 | +€15,750 | +55.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.