QUESTRA CONSULTING: 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.
QUESTRA CONSULTING
Largest movements
- Cash -€31,029
down €31,029 (-9.4%), from €330,399 to €299,370
mainly Net result for the year (-€26,792) and Tax, wage and social debts (-€3,656)
- Reserves -€15,830
down €15,830 (-7.3%), from €217,087 to €201,257
of which Distributable reserves: -€15,830
- Profit (loss) carried forward -€10,962
new in 2025: -€10,962
- Tax, wage and social debts -€3,656
down €3,656 (-99.9%), from €3,661 to €4
- Gross operating margin -€75,312
down €75,312, from €47,932 to -€27,380
- Taxes -€15,894
down €15,894 (-98.4%), from €16,145 to €251
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 | €332,452 | €300,950 | -€31,502 | -9.5% |
| Fixed assets | 21/28 | €450 | €450 | = | 0.0% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €332,002 | €300,500 | -€31,502 | -9.5% |
| Amounts receivable within one year | 40/41 | €901 | €419 | -€481 | -53.4% |
| Trade receivables | 40 | €69 | - | -€69 | |
| Other amounts receivable | 41 | €832 | €419 | -€412 | -49.6% |
| Cash at bank and in hand | 54/58 | €330,399 | €299,370 | -€31,029 | -9.4% |
| Deferred charges and accrued income | 490/1 | €702 | €711 | +€9 | +1.2% |
| Total equity and liabilities | 10/49 | €332,452 | €300,950 | -€31,502 | -9.5% |
| Equity | 10/15 | €327,087 | €300,295 | -€26,792 | -8.2% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Reserves | 13 | €217,087 | €201,257 | -€15,830 | -7.3% |
| Non-distributable reserves | 130/1 | €6,503 | €6,503 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,503 | €6,503 | = | 0.0% |
| Distributable reserves | 133 | €210,584 | €194,753 | -€15,830 | -7.5% |
| Profit (loss) carried forward | 14 | - | -€10,962 | -€10,962 | |
| Amounts payable | 17/49 | €5,365 | €655 | -€4,710 | -87.8% |
| Amounts payable within one year | 42/48 | €5,365 | €655 | -€4,710 | -87.8% |
| Trade debts | 44 | €127 | €284 | +€157 | +123% |
| Suppliers | 440/4 | €127 | €284 | +€157 | +123% |
| Taxes, remuneration and social security | 45 | €3,661 | €4 | -€3,656 | -99.9% |
| Taxes | 450/3 | €3,661 | €4 | -€3,656 | -99.9% |
| Other amounts payable | 47/48 | €1,577 | €367 | -€1,210 | -76.7% |
| Other operating charges | 640/8 | €1,016 | €984 | -€32 | -3.1% |
| Gross operating margin | 9900 | €47,932 | -€27,380 | -€75,312 | |
| Operating profit (loss) | 9901 | €46,915 | -€28,364 | -€75,280 | |
| Financial income | 75/76B | €1,697 | €1,898 | +€201 | +11.8% |
| Recurring financial income | 75 | €1,697 | €1,898 | +€201 | +11.8% |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €48,539 | -€26,541 | -€75,081 | |
| Income taxes | 67/77 | €16,145 | €251 | -€15,894 | -98.4% |
| Profit (loss) for the period | 9904 | €32,394 | -€26,792 | -€59,186 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,394 | -€26,792 | -€59,186 |
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 25 October 2026 via checked.be.