QLAN: 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.
QLAN
Largest movements
- Tangible fixed assets -€10,605
down €10,605 (-78.0%), from €13,604 to €2,999
of which Furniture and vehicles: -€10,405
- Trade debts -€21,210
down €21,210 (-57.5%), from €36,885 to €15,675
- Profit (loss) carried forward +€10,319
no longer reported in 2024 (was -€10,319)
- Tax, wage and social debts +€6,941
up €6,941 (+184.3%), from €3,765 to €10,706
- Current portion of long-term debt -€4,943
down €4,943 (-63.5%), from €7,789 to €2,845
- Debts after one year -€2,845
no longer reported in 2024 (was €2,845)
- Gross operating margin +€22,598
up €22,598 (+696.0%), from €3,247 to €25,845
- Other operating charges +€3,710
up €3,710 (+365.6%), from €1,015 to €4,725
- Financial charges -€2,996
down €2,996 (-57.9%), from €5,172 to €2,176
- Financial income +€1,320
up €1,320 (+282.7%), from €467 to €1,787
- Depreciation -€1,013
down €1,013 (-12.4%), from €8,196 to €7,183
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 | €113,211 | €103,512 | -€9,699 | -8.6% |
| Fixed assets | 21/28 | €14,389 | €3,784 | -€10,605 | -73.7% |
| Tangible fixed assets | 22/27 | €13,604 | €2,999 | -€10,605 | -78.0% |
| Plant, machinery and equipment | 23 | €406 | €206 | -€200 | -49.3% |
| Furniture and vehicles | 24 | €13,199 | €2,794 | -€10,405 | -78.8% |
| Financial fixed assets | 28 | €785 | €785 | = | 0.0% |
| Current assets | 29/58 | €98,822 | €99,728 | +€906 | +0.9% |
| Amounts receivable within one year | 40/41 | €96,665 | €97,525 | +€861 | +0.9% |
| Trade receivables | 40 | €82,898 | €77,759 | -€5,139 | -6.2% |
| Other amounts receivable | 41 | €13,767 | €19,766 | +€5,999 | +43.6% |
| Cash at bank and in hand | 54/58 | €1,056 | €2,137 | +€1,081 | +102.4% |
| Deferred charges and accrued income | 490/1 | €1,101 | €65 | -€1,036 | -94.1% |
| Total equity and liabilities | 10/49 | €113,211 | €103,512 | -€9,699 | -8.6% |
| Equity | 10/15 | €61,927 | €74,286 | +€12,359 | +20.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €59,846 | €61,886 | +€2,040 | +3.4% |
| Distributable reserves | 133 | €59,846 | €61,886 | +€2,040 | +3.4% |
| Profit (loss) carried forward | 14 | -€10,319 | - | +€10,319 | |
| Amounts payable | 17/49 | €51,284 | €29,227 | -€22,058 | -43.0% |
| Amounts payable after more than one year | 17 | €2,845 | - | -€2,845 | |
| Financial debts | 170/4 | €2,845 | - | -€2,845 | |
| Amounts payable within one year | 42/48 | €48,439 | €29,227 | -€19,212 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €7,789 | €2,845 | -€4,943 | -63.5% |
| Trade debts | 44 | €36,885 | €15,675 | -€21,210 | -57.5% |
| Suppliers | 440/4 | €36,885 | €15,675 | -€21,210 | -57.5% |
| Taxes, remuneration and social security | 45 | €3,765 | €10,706 | +€6,941 | +184.3% |
| Taxes | 450/3 | €3,765 | €10,706 | +€6,941 | +184.3% |
| Non-recurring operating income | 76A | €1,838 | - | -€1,838 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,196 | €7,183 | -€1,013 | -12.4% |
| Other operating charges | 640/8 | €1,015 | €4,725 | +€3,710 | +365.6% |
| Gross operating margin | 9900 | €3,247 | €25,845 | +€22,598 | +696.0% |
| Operating profit (loss) | 9901 | -€5,964 | €13,936 | +€19,900 | |
| Financial income | 75/76B | €467 | €1,787 | +€1,320 | +282.7% |
| Recurring financial income | 75 | €467 | €1,787 | +€1,320 | +282.7% |
| Financial charges | 65/66B | €5,172 | €2,176 | -€2,996 | -57.9% |
| Recurring financial charges | 65 | €5,172 | €2,176 | -€2,996 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,669 | €13,547 | +€24,216 | |
| Income taxes | 67/77 | €252 | €1,188 | +€936 | +370.8% |
| Profit (loss) for the period | 9904 | -€10,921 | €12,359 | +€23,280 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,921 | €12,359 | +€23,280 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.