Quercum 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.
Quercum Consulting
Largest movements
- Cash +€55,052
up €55,052 (+96.7%), from €56,910 to €111,962
mainly Other debts (+€125,000) and Net result for the year (+€53,971)
- Receivables within one year +€15,831
up €15,831 (+137.4%), from €11,523 to €27,354
of which Other amounts receivable: +€14,246
- Tangible fixed assets -€3,270
down €3,270 (-31.3%), from €10,444 to €7,173
- Other debts +€125,000
new in 2025: €125,000
- Profit (loss) carried forward -€71,029
down €71,029 (-98.2%), from €72,355 to €1,325
- Tax, wage and social debts +€14,268
up €14,268 (+364.3%), from €3,917 to €18,185
- Gross operating margin +€4,512
up €4,512 (+6.4%), from €70,070 to €74,582
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 | €79,901 | €148,103 | +€68,202 | +85.4% |
| Fixed assets | 21/28 | €10,444 | €7,173 | -€3,270 | -31.3% |
| Tangible fixed assets | 22/27 | €10,444 | €7,173 | -€3,270 | -31.3% |
| Furniture and vehicles | 24 | €10,444 | €7,173 | -€3,270 | -31.3% |
| Current assets | 29/58 | €69,457 | €140,930 | +€71,472 | +102.9% |
| Amounts receivable within one year | 40/41 | €11,523 | €27,354 | +€15,831 | +137.4% |
| Trade receivables | 40 | €11,492 | €13,077 | +€1,585 | +13.8% |
| Other amounts receivable | 41 | €31 | €14,277 | +€14,246 | +45954.4% |
| Cash at bank and in hand | 54/58 | €56,910 | €111,962 | +€55,052 | +96.7% |
| Deferred charges and accrued income | 490/1 | €1,025 | €1,614 | +€589 | +57.5% |
| Total equity and liabilities | 10/49 | €79,901 | €148,103 | +€68,202 | +85.4% |
| Equity | 10/15 | €75,355 | €4,325 | -€71,029 | -94.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,355 | €1,325 | -€71,029 | -98.2% |
| Amounts payable | 17/49 | €4,546 | €143,778 | +€139,231 | +3062.5% |
| Amounts payable within one year | 42/48 | €4,546 | €143,778 | +€139,231 | +3062.5% |
| Trade debts | 44 | €629 | €592 | -€37 | -5.9% |
| Suppliers | 440/4 | €629 | €592 | -€37 | -5.9% |
| Taxes, remuneration and social security | 45 | €3,917 | €18,185 | +€14,268 | +364.3% |
| Taxes | 450/3 | €3,917 | €18,185 | +€14,268 | +364.3% |
| Other amounts payable | 47/48 | - | €125,000 | +€125,000 | |
| Remuneration, social security and pensions | 62 | €1,588 | €1,788 | +€200 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,270 | €3,270 | = | 0.0% |
| Other operating charges | 640/8 | €436 | €593 | +€157 | +36.1% |
| Gross operating margin | 9900 | €70,070 | €74,582 | +€4,512 | +6.4% |
| Operating profit (loss) | 9901 | €64,776 | €68,931 | +€4,155 | +6.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1 | €0 | -€1 | -98.8% |
| Recurring financial charges | 65 | €1 | €0 | -€1 | -98.8% |
| Profit (loss) for the period before taxes | 9903 | €64,775 | €68,931 | +€4,156 | +6.4% |
| Income taxes | 67/77 | €14,700 | €14,960 | +€260 | +1.8% |
| Profit (loss) for the period | 9904 | €50,075 | €53,971 | +€3,896 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,075 | €53,971 | +€3,896 | +7.8% |
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 4 October 2026 via checked.be.