Qualitax Consult: 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.
Qualitax Consult
Largest movements
- Intangible fixed assets +€117,855
up €117,855 (+982%), from €12,000 to €129,855
- Current investments -€75,000
down €75,000 (-100%), from €75,000 to €0
- Tangible fixed assets +€41,328
up €41,328 (+5.5%), from €748,143 to €789,471
of which Furniture and vehicles: +€27,210
- Other debts +€45,291
up €45,291 (+237%), from €19,121 to €64,412
- Reserves +€44,645
up €44,645 (+40.2%), from €111,081 to €155,725
- Debts after one year -€34,744
down €34,744 (-5.0%), from €690,435 to €655,691
- Trade debts +€26,013
up €26,013 (+6,345%), from €410 to €26,423
- Gross operating margin +€88,155
up €88,155 (+177%), from €49,799 to €137,954
- Depreciation +€24,351
up €24,351 (+73.7%), from €33,027 to €57,377
- Taxes +€20,091
up €20,091 (+2,046%), from €982 to €21,073
- Financial charges +€1,914
up €1,914 (+17.9%), from €10,674 to €12,588
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 | €875,461 | €964,360 | +€88,899 | +10.2% |
| Fixed assets | 21/28 | €760,168 | €919,350 | +€159,183 | +20.9% |
| Intangible fixed assets | 21 | €12,000 | €129,855 | +€117,855 | +982% |
| Tangible fixed assets | 22/27 | €748,143 | €789,471 | +€41,328 | +5.5% |
| Land and buildings | 22 | €686,500 | €698,157 | +€11,657 | +1.7% |
| Plant, machinery and equipment | 23 | €51,841 | €54,302 | +€2,462 | +4.7% |
| Furniture and vehicles | 24 | €9,802 | €37,011 | +€27,210 | +278% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €115,294 | €45,010 | -€70,284 | -61.0% |
| Amounts receivable within one year | 40/41 | €17,318 | €12,500 | -€4,818 | -27.8% |
| Other amounts receivable | 41 | €17,318 | €12,500 | -€4,818 | -27.8% |
| Current investments | 50/53 | €75,000 | €0 | -€75,000 | -100% |
| Cash at bank and in hand | 54/58 | €22,976 | €32,510 | +€9,534 | +41.5% |
| Total equity and liabilities | 10/49 | €875,461 | €964,360 | +€88,899 | +10.2% |
| Equity | 10/15 | €112,504 | €157,149 | +€44,645 | +39.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €111,081 | €155,725 | +€44,645 | +40.2% |
| Distributable reserves | 133 | €111,081 | €155,725 | +€44,645 | +40.2% |
| Profit (loss) carried forward | 14 | €423 | €423 | = | 0.0% |
| Amounts payable | 17/49 | €762,957 | €807,211 | +€44,254 | +5.8% |
| Amounts payable after more than one year | 17 | €690,435 | €655,691 | -€34,744 | -5.0% |
| Financial debts | 170/4 | €690,435 | €655,691 | -€34,744 | -5.0% |
| Amounts payable within one year | 42/48 | €72,522 | €149,240 | +€76,718 | +106% |
| Current portion of amounts payable after more than one year | 42 | €51,045 | €55,919 | +€4,874 | +9.5% |
| Trade debts | 44 | €410 | €26,423 | +€26,013 | +6,345% |
| Suppliers | 440/4 | €410 | €26,423 | +€26,013 | +6,345% |
| Taxes, remuneration and social security | 45 | €1,946 | €2,486 | +€540 | +27.7% |
| Taxes | 450/3 | €1,946 | €2,486 | +€540 | +27.7% |
| Other amounts payable | 47/48 | €19,121 | €64,412 | +€45,291 | +237% |
| Accrued charges and deferred income | 492/3 | €0 | €2,281 | +€2,281 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,027 | €57,377 | +€24,351 | +73.7% |
| Other operating charges | 640/8 | €5,162 | €4,086 | -€1,076 | -20.8% |
| Gross operating margin | 9900 | €49,799 | €137,954 | +€88,155 | +177% |
| Operating profit (loss) | 9901 | €11,611 | €76,491 | +€64,880 | +559% |
| Financial income | 75/76B | €1,076 | €1,814 | +€738 | +68.6% |
| Recurring financial income | 75 | €1,076 | €1,814 | +€738 | +68.6% |
| Financial charges | 65/66B | €10,674 | €12,588 | +€1,914 | +17.9% |
| Recurring financial charges | 65 | €10,674 | €12,588 | +€1,914 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €2,013 | €65,718 | +€63,704 | +3,164% |
| Income taxes | 67/77 | €982 | €21,073 | +€20,091 | +2,046% |
| Profit (loss) for the period | 9904 | €1,031 | €44,645 | +€43,613 | +4,229% |
| Profit (loss) for the period to be appropriated | 9905 | €1,031 | €44,645 | +€43,613 | +4,229% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.