QNS FORMATIONS: 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.
QNS FORMATIONS
Largest movements
- Receivables within one year +€2,588
new in 2025: €2,588
- Cash -€631
down €631 (-82.7%), from €763 to €132
mainly Other debts (-€2,879) and Receivables within one year (-€2,588)
- Profit (loss) carried forward +€3,159
up €3,159 (+43.3%), from -€7,287 to -€4,129
- Other debts -€2,879
no longer reported in 2025 (was €2,879)
- Tax, wage and social debts +€1,888
up €1,888 (+314%), from €601 to €2,489
- Trade debts -€927
down €927 (-67.7%), from €1,370 to €443
- Accrued charges and deferred income +€721
new in 2025: €721
- Gross operating margin +€3,241
up €3,241 (+92.6%), from €3,500 to €6,741
- Taxes +€1,287
up €1,287 (+214%), from €601 to €1,888
- Financial charges +€232
up €232 (+20.4%), from €1,140 to €1,373
- Other operating charges -€214
down €214 (-40.0%), from €536 to €322
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 | €1,563 | €3,524 | +€1,962 | +126% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €1,063 | €3,024 | +€1,962 | +185% |
| Amounts receivable within one year | 40/41 | - | €2,588 | +€2,588 | |
| Other amounts receivable | 41 | - | €2,588 | +€2,588 | |
| Cash at bank and in hand | 54/58 | €763 | €132 | -€631 | -82.7% |
| Deferred charges and accrued income | 490/1 | €300 | €305 | +€5 | +1.7% |
| Total equity and liabilities | 10/49 | €1,563 | €3,524 | +€1,962 | +126% |
| Equity | 10/15 | -€3,287 | -€129 | +€3,159 | +96.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €1,500 | €1,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,287 | -€4,129 | +€3,159 | +43.3% |
| Amounts payable | 17/49 | €4,850 | €3,653 | -€1,197 | -24.7% |
| Amounts payable within one year | 42/48 | €4,850 | €2,932 | -€1,918 | -39.5% |
| Trade debts | 44 | €1,370 | €443 | -€927 | -67.7% |
| Suppliers | 440/4 | €1,370 | €443 | -€927 | -67.7% |
| Taxes, remuneration and social security | 45 | €601 | €2,489 | +€1,888 | +314% |
| Taxes | 450/3 | €601 | €2,489 | +€1,888 | +314% |
| Other amounts payable | 47/48 | €2,879 | - | -€2,879 | |
| Accrued charges and deferred income | 492/3 | - | €721 | +€721 | |
| Other operating charges | 640/8 | €536 | €322 | -€214 | -40.0% |
| Gross operating margin | 9900 | €3,500 | €6,741 | +€3,241 | +92.6% |
| Operating profit (loss) | 9901 | €2,963 | €6,419 | +€3,456 | +117% |
| Financial charges | 65/66B | €1,140 | €1,373 | +€232 | +20.4% |
| Recurring financial charges | 65 | €1,140 | €1,373 | +€232 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | €1,823 | €5,047 | +€3,223 | +177% |
| Income taxes | 67/77 | €601 | €1,888 | +€1,287 | +214% |
| Profit (loss) for the period | 9904 | €1,222 | €3,159 | +€1,936 | +158% |
| Profit (loss) for the period to be appropriated | 9905 | €1,222 | €3,159 | +€1,936 | +158% |
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 15 October 2026 via checked.be.