QUARTO CONSULT: 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.
QUARTO CONSULT
Largest movements
- Tangible fixed assets -€15,811
down €15,811 (-38.8%), from €40,723 to €24,912
of which Furniture and vehicles: -€13,214
- Receivables within one year +€7,556
up €7,556 (+28.5%), from €26,530 to €34,086
of which Trade receivables: +€6,506
- Financial fixed assets +€5,000
new in 2024: €5,000
- Cash -€3,671
down €3,671 (-16.6%), from €22,117 to €18,446
mainly Contributions, distributions and other (-€26,953) and Tax, wage and social debts (-€9,115)
- Reserves -€15,847
down €15,847 (-16.5%), from €95,962 to €80,115
- Other debts +€11,619
up €11,619 (+73.7%), from €15,768 to €27,387
- Trade debts +€9,703
up €9,703 (+386.2%), from €2,512 to €12,215
- Tax, wage and social debts -€9,115
down €9,115 (-29.7%), from €30,642 to €21,527
of which Taxes: -€10,115
- Current portion of long-term debt -€5,701
no longer reported in 2024 (was €5,701)
- Gross operating margin +€21,636
up €21,636 (+149.3%), from €14,489 to €36,125
- Financial income -€8,925
down €8,925 (-84.9%), from €10,515 to €1,590
- Taxes +€7,621
up €7,621 (+572.9%), from €1,330 to €8,951
- Depreciation -€7,560
down €7,560 (-32.3%), from €23,372 to €15,811
- Financial charges +€496
up €496 (+173.3%), from €286 to €782
of which Non-recurring financial charges: +€443
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,583 | €154,241 | -€9,342 | -5.7% |
| Fixed assets | 21/28 | €40,723 | €29,912 | -€10,811 | -26.5% |
| Tangible fixed assets | 22/27 | €40,723 | €24,912 | -€15,811 | -38.8% |
| Furniture and vehicles | 24 | €19,391 | €6,177 | -€13,214 | -68.1% |
| Other tangible fixed assets | 26 | €21,332 | €18,735 | -€2,597 | -12.2% |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €122,860 | €124,330 | +€1,469 | +1.2% |
| Amounts receivable within one year | 40/41 | €26,530 | €34,086 | +€7,556 | +28.5% |
| Trade receivables | 40 | €26,164 | €32,670 | +€6,506 | +24.9% |
| Other amounts receivable | 41 | €367 | €1,416 | +€1,049 | +286.1% |
| Current investments | 50/53 | €72,000 | €70,963 | -€1,037 | -1.4% |
| Cash at bank and in hand | 54/58 | €22,117 | €18,446 | -€3,671 | -16.6% |
| Deferred charges and accrued income | 490/1 | €2,213 | €834 | -€1,379 | -62.3% |
| Total equity and liabilities | 10/49 | €163,583 | €154,241 | -€9,342 | -5.7% |
| Equity | 10/15 | €108,960 | €93,113 | -€15,847 | -14.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €95,962 | €80,115 | -€15,847 | -16.5% |
| Distributable reserves | 133 | €95,962 | €80,115 | -€15,847 | -16.5% |
| Profit (loss) carried forward | 14 | €6,798 | €6,798 | = | 0.0% |
| Amounts payable | 17/49 | €54,623 | €61,129 | +€6,505 | +11.9% |
| Amounts payable within one year | 42/48 | €54,623 | €61,129 | +€6,505 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €5,701 | - | -€5,701 | |
| Trade debts | 44 | €2,512 | €12,215 | +€9,703 | +386.2% |
| Suppliers | 440/4 | €2,512 | €12,215 | +€9,703 | +386.2% |
| Taxes, remuneration and social security | 45 | €30,642 | €21,527 | -€9,115 | -29.7% |
| Taxes | 450/3 | €30,642 | €20,527 | -€10,115 | -33.0% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €15,768 | €27,387 | +€11,619 | +73.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,372 | €15,811 | -€7,560 | -32.3% |
| Other operating charges | 640/8 | €745 | €1,066 | +€320 | +43.0% |
| Gross operating margin | 9900 | €14,489 | €36,125 | +€21,636 | +149.3% |
| Operating profit (loss) | 9901 | -€9,628 | €19,248 | +€28,876 | |
| Financial income | 75/76B | €10,515 | €1,590 | -€8,925 | -84.9% |
| Recurring financial income | 75 | €10,515 | €1,590 | -€8,925 | -84.9% |
| Financial charges | 65/66B | €286 | €782 | +€496 | +173.3% |
| Recurring financial charges | 65 | €158 | €211 | +€53 | +33.5% |
| Non-recurring financial charges | 66B | €128 | €571 | +€443 | +345.7% |
| Profit (loss) for the period before taxes | 9903 | €601 | €20,057 | +€19,456 | +3236.3% |
| Income taxes | 67/77 | €1,330 | €8,951 | +€7,621 | +572.9% |
| Profit (loss) for the period | 9904 | -€729 | €11,106 | +€11,835 | |
| Profit (loss) for the period to be appropriated | 9905 | -€729 | €11,106 | +€11,835 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.