QUESTO 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.
QUESTO CONSULT
Largest movements
- Cash +€219,223
up €219,223 (+221%), from €98,972 to €318,196
mainly Other debts (+€174,240) and Net result for the year (+€167,364)
- Tangible fixed assets -€66,632
down €66,632 (-97.0%), from €68,728 to €2,096
of which Land and buildings: -€59,035
- Receivables within one year -€41,171
down €41,171 (-45.2%), from €91,103 to €49,932
- Other debts +€174,240
up €174,240 (+14,784%), from €1,179 to €175,419
- Debts after one year -€90,598
down €90,598 (-60.4%), from €150,000 to €59,402
- Tax, wage and social debts +€28,911
up €28,911 (+112%), from €25,798 to €54,709
- Reserves -€5,553
down €5,553 (-7.3%), from €75,553 to €70,000
- Trade debts +€4,394
up €4,394 (+528%), from €833 to €5,227
- Gross operating margin +€74,849
up €74,849 (+43.9%), from €170,347 to €245,196
- Taxes +€46,072
up €46,072 (+217%), from €21,203 to €67,275
- Depreciation -€26,045
down €26,045 (-97.6%), from €26,683 to €639
- Other operating charges +€3,775
up €3,775 (+153%), from €2,470 to €6,245
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 | €263,457 | €374,923 | +€111,466 | +42.3% |
| Formation expenses | 20 | €2,099 | €1,791 | -€308 | -14.7% |
| Fixed assets | 21/28 | €68,728 | €2,096 | -€66,632 | -97.0% |
| Tangible fixed assets | 22/27 | €68,728 | €2,096 | -€66,632 | -97.0% |
| Land and buildings | 22 | €59,035 | €0 | -€59,035 | -100% |
| Plant, machinery and equipment | 23 | €9,286 | €0 | -€9,286 | -100% |
| Furniture and vehicles | 24 | €407 | €2,096 | +€1,689 | +415% |
| Current assets | 29/58 | €192,630 | €371,037 | +€178,406 | +92.6% |
| Amounts receivable within one year | 40/41 | €91,103 | €49,932 | -€41,171 | -45.2% |
| Trade receivables | 40 | €91,103 | €49,932 | -€41,171 | -45.2% |
| Cash at bank and in hand | 54/58 | €98,972 | €318,196 | +€219,223 | +221% |
| Deferred charges and accrued income | 490/1 | €2,555 | €2,909 | +€354 | +13.9% |
| Total equity and liabilities | 10/49 | €263,457 | €374,923 | +€111,466 | +42.3% |
| Equity | 10/15 | €85,553 | €80,000 | -€5,553 | -6.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €75,553 | €70,000 | -€5,553 | -7.3% |
| Distributable reserves | 133 | €75,553 | €70,000 | -€5,553 | -7.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €177,904 | €294,923 | +€117,019 | +65.8% |
| Amounts payable after more than one year | 17 | €150,000 | €59,402 | -€90,598 | -60.4% |
| Other amounts payable | 178/9 | €150,000 | €59,402 | -€90,598 | -60.4% |
| Amounts payable within one year | 42/48 | €27,810 | €235,356 | +€207,546 | +746% |
| Trade debts | 44 | €833 | €5,227 | +€4,394 | +528% |
| Suppliers | 440/4 | €833 | €5,227 | +€4,394 | +528% |
| Taxes, remuneration and social security | 45 | €25,798 | €54,709 | +€28,911 | +112% |
| Taxes | 450/3 | €25,798 | €54,709 | +€28,911 | +112% |
| Other amounts payable | 47/48 | €1,179 | €175,419 | +€174,240 | +14,784% |
| Accrued charges and deferred income | 492/3 | €94 | €165 | +€71 | +75.4% |
| Non-recurring operating income | 76A | - | €30,000 | +€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,683 | €639 | -€26,045 | -97.6% |
| Other operating charges | 640/8 | €2,470 | €6,245 | +€3,775 | +153% |
| Gross operating margin | 9900 | €170,347 | €245,196 | +€74,849 | +43.9% |
| Operating profit (loss) | 9901 | €141,193 | €238,312 | +€97,119 | +68.8% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100% |
| Financial charges | 65/66B | €2,045 | €3,673 | +€1,628 | +79.6% |
| Recurring financial charges | 65 | €2,045 | €3,673 | +€1,628 | +79.6% |
| Profit (loss) for the period before taxes | 9903 | €139,158 | €234,639 | +€95,481 | +68.6% |
| Income taxes | 67/77 | €21,203 | €67,275 | +€46,072 | +217% |
| Profit (loss) for the period | 9904 | €117,955 | €167,364 | +€49,409 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €117,955 | €167,364 | +€49,409 | +41.9% |
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 14 October 2026 via checked.be.