QPT 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.
QPT Consulting
Largest movements
- Cash -€38,522
down €38,522 (-67.7%), from €56,911 to €18,390
mainly Contributions, distributions and other (-€108,717) and Tax, wage and social debts (-€6,952)
- Receivables within one year -€27,781
down €27,781 (-87.8%), from €31,657 to €3,876
of which Other amounts receivable: -€18,296
- Deferred charges and accrued income +€1,899
up €1,899 (+15.5%), from €12,285 to €14,184
- Tangible fixed assets -€1,300
down €1,300 (-17.7%), from €7,323 to €6,023
of which Furniture and vehicles: -€1,112
- Reserves -€78,429
no longer reported in 2025 (was €78,429)
- Other debts +€18,264
new in 2025: €18,264
- Tax, wage and social debts -€6,952
down €6,952 (-24.9%), from €27,951 to €20,999
- Gross operating margin +€7,762
up €7,762 (+21.8%), from €35,602 to €43,364
- Taxes +€1,293
up €1,293 (+16.2%), from €8,003 to €9,295
- Other operating charges -€470
down €470 (-33.1%), from €1,420 to €950
- Financial charges +€442
up €442 (+39.8%), from €1,109 to €1,551
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 | €108,176 | €42,472 | -€65,703 | -60.7% |
| Fixed assets | 21/28 | €7,323 | €6,023 | -€1,300 | -17.7% |
| Tangible fixed assets | 22/27 | €7,323 | €6,023 | -€1,300 | -17.7% |
| Plant, machinery and equipment | 23 | €1,702 | €1,514 | -€187 | -11.0% |
| Furniture and vehicles | 24 | €5,621 | €4,509 | -€1,112 | -19.8% |
| Current assets | 29/58 | €100,853 | €36,449 | -€64,404 | -63.9% |
| Amounts receivable within one year | 40/41 | €31,657 | €3,876 | -€27,781 | -87.8% |
| Trade receivables | 40 | €13,361 | €3,876 | -€9,485 | -71.0% |
| Other amounts receivable | 41 | €18,296 | - | -€18,296 | |
| Cash at bank and in hand | 54/58 | €56,911 | €18,390 | -€38,522 | -67.7% |
| Deferred charges and accrued income | 490/1 | €12,285 | €14,184 | +€1,899 | +15.5% |
| Total equity and liabilities | 10/49 | €108,176 | €42,472 | -€65,703 | -60.7% |
| Equity | 10/15 | €79,429 | €1,000 | -€78,429 | -98.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €78,429 | - | -€78,429 | |
| Distributable reserves | 133 | €78,429 | - | -€78,429 | |
| Amounts payable | 17/49 | €28,747 | €41,472 | +€12,726 | +44.3% |
| Amounts payable within one year | 42/48 | €28,747 | €40,577 | +€11,830 | +41.2% |
| Trade debts | 44 | €796 | €1,314 | +€518 | +65.1% |
| Suppliers | 440/4 | €796 | €1,314 | +€518 | +65.1% |
| Taxes, remuneration and social security | 45 | €27,951 | €20,999 | -€6,952 | -24.9% |
| Taxes | 450/3 | €27,951 | €20,999 | -€6,952 | -24.9% |
| Other amounts payable | 47/48 | - | €18,264 | +€18,264 | |
| Accrued charges and deferred income | 492/3 | - | €895 | +€895 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,583 | €1,973 | +€390 | +24.6% |
| Other operating charges | 640/8 | €1,420 | €950 | -€470 | -33.1% |
| Non-recurring operating charges | 66A | - | €7 | +€7 | |
| Gross operating margin | 9900 | €35,602 | €43,364 | +€7,762 | +21.8% |
| Operating profit (loss) | 9901 | €32,599 | €40,434 | +€7,835 | +24.0% |
| Financial income | 75/76B | €902 | €700 | -€202 | -22.4% |
| Recurring financial income | 75 | €902 | €700 | -€202 | -22.4% |
| Financial charges | 65/66B | €1,109 | €1,551 | +€442 | +39.8% |
| Recurring financial charges | 65 | €1,109 | €1,551 | +€442 | +39.8% |
| Profit (loss) for the period before taxes | 9903 | €32,392 | €39,583 | +€7,191 | +22.2% |
| Income taxes | 67/77 | €8,003 | €9,295 | +€1,293 | +16.2% |
| Profit (loss) for the period | 9904 | €24,389 | €30,288 | +€5,899 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,389 | €30,288 | +€5,899 | +24.2% |
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 19 October 2026 via checked.be.