Qualis 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.
Qualis Consulting
Largest movements
- Receivables within one year +€22,604
up €22,604 (+60.6%), from €37,313 to €59,917
of which Trade receivables: +€27,642
- Tangible fixed assets +€14,341
up €14,341 (+6.0%), from €238,726 to €253,067
of which Other tangible fixed assets: +€32,775
- Cash +€12,141
up €12,141 (+20.6%), from €59,060 to €71,200
mainly Net result for the year (+€80,570) and Depreciation (+€27,852)
- Reserves +€80,570
up €80,570 (+47.9%), from €168,257 to €248,827
- Other debts -€34,496
down €34,496 (-23.0%), from €149,923 to €115,427
- Accrued charges and deferred income +€4,763
up €4,763 (+282%), from €1,689 to €6,452
- Gross operating margin +€21,101
up €21,101 (+16.5%), from €127,835 to €148,936
- Depreciation -€16,933
down €16,933 (-37.8%), from €44,785 to €27,852
- Taxes +€13,844
up €13,844 (+85.5%), from €16,192 to €30,036
- Financial charges +€6,789
up €6,789 (+257%), from €2,644 to €9,432
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 | €362,905 | €411,949 | +€49,043 | +13.5% |
| Fixed assets | 21/28 | €263,752 | €278,093 | +€14,341 | +5.4% |
| Tangible fixed assets | 22/27 | €238,726 | €253,067 | +€14,341 | +6.0% |
| Land and buildings | 22 | €155,430 | €155,430 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €2,088 | +€2,088 | |
| Furniture and vehicles | 24 | €59,961 | €39,439 | -€20,522 | -34.2% |
| Other tangible fixed assets | 26 | €23,335 | €56,110 | +€32,775 | +140% |
| Financial fixed assets | 28 | €25,026 | €25,026 | = | 0.0% |
| Current assets | 29/58 | €99,153 | €133,855 | +€34,702 | +35.0% |
| Amounts receivable within one year | 40/41 | €37,313 | €59,917 | +€22,604 | +60.6% |
| Trade receivables | 40 | €30,692 | €58,334 | +€27,642 | +90.1% |
| Other amounts receivable | 41 | €6,621 | €1,583 | -€5,038 | -76.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €59,060 | €71,200 | +€12,141 | +20.6% |
| Deferred charges and accrued income | 490/1 | €2,780 | €2,738 | -€43 | -1.5% |
| Total equity and liabilities | 10/49 | €362,905 | €411,949 | +€49,043 | +13.5% |
| Equity | 10/15 | €193,257 | €273,827 | +€80,570 | +41.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €168,257 | €248,827 | +€80,570 | +47.9% |
| Distributable reserves | 133 | €168,257 | €248,827 | +€80,570 | +47.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €169,648 | €138,121 | -€31,527 | -18.6% |
| Amounts payable after more than one year | 17 | €236 | €0 | -€236 | -100% |
| Financial debts | 170/4 | €236 | €0 | -€236 | -100% |
| Amounts payable within one year | 42/48 | €167,723 | €131,669 | -€36,053 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €2,794 | €236 | -€2,558 | -91.6% |
| Trade debts | 44 | €662 | €572 | -€90 | -13.6% |
| Suppliers | 440/4 | €662 | €572 | -€90 | -13.6% |
| Taxes, remuneration and social security | 45 | €14,344 | €15,434 | +€1,091 | +7.6% |
| Taxes | 450/3 | €14,344 | €15,434 | +€1,091 | +7.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €149,923 | €115,427 | -€34,496 | -23.0% |
| Accrued charges and deferred income | 492/3 | €1,689 | €6,452 | +€4,763 | +282% |
| Remuneration, social security and pensions | 62 | €208 | €0 | -€208 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,785 | €27,852 | -€16,933 | -37.8% |
| Other operating charges | 640/8 | €1,030 | €1,256 | +€226 | +22.0% |
| Gross operating margin | 9900 | €127,835 | €148,936 | +€21,101 | +16.5% |
| Operating profit (loss) | 9901 | €81,812 | €119,827 | +€38,016 | +46.5% |
| Financial income | 75/76B | €19 | €211 | +€192 | +1,023% |
| Recurring financial income | 75 | €19 | €211 | +€192 | +1,023% |
| Financial charges | 65/66B | €2,644 | €9,432 | +€6,789 | +257% |
| Recurring financial charges | 65 | €2,644 | €9,432 | +€6,789 | +257% |
| Profit (loss) for the period before taxes | 9903 | €79,187 | €110,606 | +€31,419 | +39.7% |
| Income taxes | 67/77 | €16,192 | €30,036 | +€13,844 | +85.5% |
| Profit (loss) for the period | 9904 | €62,995 | €80,570 | +€17,575 | +27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,995 | €80,570 | +€17,575 | +27.9% |
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 23 October 2026 via checked.be.