QOMPIUM: 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.
QOMPIUM
Largest movements
- Cash +€1.5m
up €1.5m (+608.3%), from €242,337 to €1.7m
mainly Contributions, distributions and other (+€6.3m) and Depreciation (+€1.1m)
- Receivables within one year +€145,638
up €145,638 (+25.1%), from €581,289 to €726,927
of which Trade receivables: +€156,903
- Contributions +€6.3m
up €6.3m (+492.4%), from €1.3m to €7.6m
- Debts after one year -€2.4m
down €2.4m (-100.0%), from €2.4m to €0
- Profit (loss) carried forward -€2.1m
down €2.1m, from €62,082 to -€2.1m
- Accrued charges and deferred income -€168,948
down €168,948 (-44.9%), from €376,457 to €207,508
- Depreciation +€266,261
up €266,261 (+32.5%), from €818,766 to €1.1m
- Gross operating margin -€214,364
down €214,364 (-38.2%), from €561,394 to €347,030
- Staff costs -€148,975
down €148,975 (-11.3%), from €1.3m to €1.2m
- Financial charges -€112,074
down €112,074 (-31.0%), from €361,461 to €249,387
- Taxes +€14,366
up €14,366 (+29.6%), from -€48,528 to -€34,162
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 | €4,491,059 | €6,143,266 | +€1.7m | +36.8% |
| Fixed assets | 21/28 | €3,612,266 | €3,636,075 | +€23,809 | +0.7% |
| Intangible fixed assets | 21 | €3,605,425 | €3,627,918 | +€22,494 | +0.6% |
| Tangible fixed assets | 22/27 | €6,841 | €8,156 | +€1,315 | +19.2% |
| Furniture and vehicles | 24 | €6,841 | €8,156 | +€1,315 | +19.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €878,793 | €2,507,191 | +€1.6m | +185.3% |
| Amounts receivable within one year | 40/41 | €581,289 | €726,927 | +€145,638 | +25.1% |
| Trade receivables | 40 | €258,994 | €415,896 | +€156,903 | +60.6% |
| Other amounts receivable | 41 | €322,296 | €311,031 | -€11,265 | -3.5% |
| Cash at bank and in hand | 54/58 | €242,337 | €1,716,588 | +€1.5m | +608.3% |
| Deferred charges and accrued income | 490/1 | €55,166 | €63,677 | +€8,511 | +15.4% |
| Total equity and liabilities | 10/49 | €4,491,059 | €6,143,266 | +€1.7m | +36.8% |
| Equity | 10/15 | €1,344,780 | €5,535,704 | +€4.2m | +311.6% |
| Contributions | 10/11 | €1,282,698 | €7,599,042 | +€6.3m | +492.4% |
| Capital | 10 | €1,282,698 | €7,599,042 | +€6.3m | +492.4% |
| Issued capital | 100 | €1,282,698 | €8,251,506 | +€7.0m | +543.3% |
| Uncalled capital | 101 | - | €652,464 | +€652,464 | |
| Profit (loss) carried forward | 14 | €62,082 | -€2,063,337 | -€2.1m | |
| Amounts payable | 17/49 | €3,146,279 | €607,562 | -€2.5m | -80.7% |
| Amounts payable after more than one year | 17 | €2,380,000 | €0 | -€2.4m | -100.0% |
| Financial debts | 170/4 | €2,380,000 | €0 | -€2.4m | -100.0% |
| Amounts payable within one year | 42/48 | €389,822 | €400,053 | +€10,231 | +2.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €261,407 | €283,807 | +€22,400 | +8.6% |
| Suppliers | 440/4 | €261,407 | €283,807 | +€22,400 | +8.6% |
| Advances received on contracts in progress | 46 | - | €100 | +€100 | |
| Taxes, remuneration and social security | 45 | €113,336 | €115,938 | +€2,602 | +2.3% |
| Taxes | 450/3 | €0 | €81 | +€81 | |
| Remuneration and social security | 454/9 | €113,336 | €115,856 | +€2,520 | +2.2% |
| Other amounts payable | 47/48 | €15,079 | €208 | -€14,871 | -98.6% |
| Accrued charges and deferred income | 492/3 | €376,457 | €207,508 | -€168,948 | -44.9% |
| Remuneration, social security and pensions | 62 | €1,324,038 | €1,175,063 | -€148,975 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €818,766 | €1,085,026 | +€266,261 | +32.5% |
| Other operating charges | 640/8 | €3,408 | €2,729 | -€679 | -19.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €561,394 | €347,030 | -€214,364 | -38.2% |
| Operating profit (loss) | 9901 | -€1,584,817 | -€1,915,788 | -€330,971 | -20.9% |
| Financial income | 75/76B | €2,277 | €5,594 | +€3,317 | +145.7% |
| Recurring financial income | 75 | €2,277 | €5,594 | +€3,317 | +145.7% |
| Financial charges | 65/66B | €361,461 | €249,387 | -€112,074 | -31.0% |
| Recurring financial charges | 65 | €361,461 | €249,387 | -€112,074 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,944,001 | -€2,159,581 | -€215,580 | -11.1% |
| Income taxes | 67/77 | -€48,528 | -€34,162 | +€14,366 | +29.6% |
| Profit (loss) for the period | 9904 | -€1,895,473 | -€2,125,419 | -€229,946 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,895,473 | -€2,125,419 | -€229,946 | -12.1% |
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 30 September 2026 via checked.be.