Quality Consulting: what changed
Two fiscal 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.
Quality Consulting
Largest movements
- Receivables within one year +€35,495
up €35,495 (+46.9%), from €75,671 to €111,166
- Cash +€24,402
up €24,402 (+46.4%), from €52,552 to €76,954
mainly Net result for the year (+€60,642) and Short-term financial debts (+€5,315)
- Deferred charges and accrued income +€4,504
up €4,504 (+2416.4%), from €186 to €4,691
- Reserves +€59,842
up €59,842 (+47.7%), from €125,446 to €185,288
- Short-term financial debts +€5,315
up €5,315 (+23.6%), from €22,554 to €27,869
- Tax, wage and social debts -€4,300
down €4,300 (-7.1%), from €60,975 to €56,675
- Trade debts +€3,335
up €3,335 (+29.9%), from €11,150 to €14,485
- Gross operating margin +€1,943
up €1,943 (+2.4%), from €79,587 to €81,531
- Taxes +€1,067
up €1,067 (+4.6%), from €23,322 to €24,389
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.
Cash bridge derived
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 | €228,271 | €292,673 | +€64,401 | +28.2% |
| Current assets | 29/58 | €228,271 | €292,673 | +€64,401 | +28.2% |
| Amounts receivable within one year | 40/41 | €75,671 | €111,166 | +€35,495 | +46.9% |
| Trade receivables | 40 | €75,671 | €111,166 | +€35,495 | +46.9% |
| Current investments | 50/53 | €99,862 | €99,862 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €52,552 | €76,954 | +€24,402 | +46.4% |
| Deferred charges and accrued income | 490/1 | €186 | €4,691 | +€4,504 | +2416.4% |
| Total equity and liabilities | 10/49 | €228,271 | €292,673 | +€64,401 | +28.2% |
| Equity | 10/15 | €131,646 | €191,488 | +€59,842 | +45.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €125,446 | €185,288 | +€59,842 | +47.7% |
| Distributable reserves | 133 | €125,446 | €185,288 | +€59,842 | +47.7% |
| Amounts payable | 17/49 | €96,626 | €101,185 | +€4,559 | +4.7% |
| Amounts payable within one year | 42/48 | €95,479 | €99,829 | +€4,351 | +4.6% |
| Financial debts | 43 | €22,554 | €27,869 | +€5,315 | +23.6% |
| Other loans | 439 | €22,554 | €27,869 | +€5,315 | +23.6% |
| Trade debts | 44 | €11,150 | €14,485 | +€3,335 | +29.9% |
| Suppliers | 440/4 | €11,150 | €14,485 | +€3,335 | +29.9% |
| Taxes, remuneration and social security | 45 | €60,975 | €56,675 | -€4,300 | -7.1% |
| Taxes | 450/3 | €60,975 | €56,675 | -€4,300 | -7.1% |
| Other amounts payable | 47/48 | €800 | €800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,147 | €1,356 | +€209 | +18.2% |
| Other operating charges | 640/8 | €631 | €578 | -€53 | -8.4% |
| Gross operating margin | 9900 | €79,587 | €81,531 | +€1,943 | +2.4% |
| Operating profit (loss) | 9901 | €78,956 | €80,953 | +€1,997 | +2.5% |
| Financial income | 75/76B | €5,272 | €5,521 | +€249 | +4.7% |
| Recurring financial income | 75 | €5,272 | €5,521 | +€249 | +4.7% |
| Financial charges | 65/66B | €1,547 | €1,442 | -€105 | -6.8% |
| Recurring financial charges | 65 | €1,547 | €1,442 | -€105 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €82,680 | €85,031 | +€2,351 | +2.8% |
| Income taxes | 67/77 | €23,322 | €24,389 | +€1,067 | +4.6% |
| Profit (loss) for the period | 9904 | €59,358 | €60,642 | +€1,284 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,358 | €60,642 | +€1,284 | +2.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.