QUANTUM LEAP 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.
QUANTUM LEAP CONSULTING
Largest movements
- Cash +€75,788
up €75,788 (+61.5%), from €123,167 to €198,955
mainly Net result for the year (+€366,191) and Receivables within one year (+€66,873)
- Receivables within one year -€66,873
down €66,873 (-21.3%), from €313,247 to €246,374
of which Trade receivables: -€107,352
- Profit (loss) carried forward +€366,191
up €366,191 (+7.7%), from €4.8m to €5.1m
- Current portion of long-term debt -€117,953
down €117,953 (-64.5%), from €183,002 to €65,049
- Short-term financial debts -€103,399
down €103,399 (-63.9%), from €161,896 to €58,497
- Debts after one year -€88,273
down €88,273 (-8.0%), from €1.1m to €1.0m
of which Financial debts: -€65,049
- Financial income +€392,952
up €392,952 (+121%), from €324,484 to €717,436
- Gross operating margin -€83,404
down €83,404 (-91.7%), from -€90,995 to -€174,399
- Taxes +€69,146
up €69,146 (+345,728,500%), from €0 to €69,146
- Financial charges -€14,015
down €14,015 (-28.4%), from €49,385 to €35,370
- Depreciation +€1,948
up €1,948 (+3.2%), from €60,486 to €62,433
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.
Derived cash bridge
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 | €6,427,383 | €6,439,627 | +€12,244 | +0.2% |
| Fixed assets | 21/28 | €4,161,956 | €4,109,893 | -€52,063 | -1.3% |
| Tangible fixed assets | 22/27 | €1,105,680 | €1,060,655 | -€45,025 | -4.1% |
| Land and buildings | 22 | €1,065,730 | €1,016,890 | -€48,840 | -4.6% |
| Plant, machinery and equipment | 23 | €11,038 | €10,555 | -€483 | -4.4% |
| Furniture and vehicles | 24 | €6,397 | €4,808 | -€1,588 | -24.8% |
| Other tangible fixed assets | 26 | €22,516 | €28,402 | +€5,886 | +26.1% |
| Financial fixed assets | 28 | €3,056,277 | €3,049,238 | -€7,039 | -0.2% |
| Current assets | 29/58 | €2,265,426 | €2,329,734 | +€64,307 | +2.8% |
| Stocks and contracts in progress | 3 | €104,806 | €114,359 | +€9,553 | +9.1% |
| Stocks | 30/36 | €104,806 | €114,359 | +€9,553 | +9.1% |
| Amounts receivable within one year | 40/41 | €313,247 | €246,374 | -€66,873 | -21.3% |
| Trade receivables | 40 | €135,314 | €27,962 | -€107,352 | -79.3% |
| Other amounts receivable | 41 | €177,932 | €218,412 | +€40,480 | +22.8% |
| Current investments | 50/53 | €1,696,157 | €1,728,113 | +€31,956 | +1.9% |
| Cash at bank and in hand | 54/58 | €123,167 | €198,955 | +€75,788 | +61.5% |
| Deferred charges and accrued income | 490/1 | €28,050 | €41,933 | +€13,884 | +49.5% |
| Total equity and liabilities | 10/49 | €6,427,383 | €6,439,627 | +€12,244 | +0.2% |
| Equity | 10/15 | €4,773,705 | €5,139,896 | +€366,191 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,765,645 | €5,131,836 | +€366,191 | +7.7% |
| Amounts payable | 17/49 | €1,653,678 | €1,299,731 | -€353,947 | -21.4% |
| Amounts payable after more than one year | 17 | €1,098,213 | €1,009,941 | -€88,273 | -8.0% |
| Financial debts | 170/4 | €65,049 | - | -€65,049 | |
| Other amounts payable | 178/9 | €1,033,165 | €1,009,941 | -€23,224 | -2.2% |
| Amounts payable within one year | 42/48 | €547,512 | €280,450 | -€267,062 | -48.8% |
| Current portion of amounts payable after more than one year | 42 | €183,002 | €65,049 | -€117,953 | -64.5% |
| Financial debts | 43 | €161,896 | €58,497 | -€103,399 | -63.9% |
| Credit institutions | 430/8 | €161,896 | €58,497 | -€103,399 | -63.9% |
| Trade debts | 44 | €141,118 | €105,688 | -€35,430 | -25.1% |
| Suppliers | 440/4 | €141,118 | €105,688 | -€35,430 | -25.1% |
| Taxes, remuneration and social security | 45 | €45,959 | €43,780 | -€2,179 | -4.7% |
| Taxes | 450/3 | €45,959 | €43,780 | -€2,179 | -4.7% |
| Other amounts payable | 47/48 | €15,537 | €7,437 | -€8,101 | -52.1% |
| Accrued charges and deferred income | 492/3 | €7,952 | €9,340 | +€1,388 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,486 | €62,433 | +€1,948 | +3.2% |
| Other operating charges | 640/8 | €11,183 | €9,897 | -€1,285 | -11.5% |
| Gross operating margin | 9900 | -€90,995 | -€174,399 | -€83,404 | -91.7% |
| Operating profit (loss) | 9901 | -€162,663 | -€246,729 | -€84,066 | -51.7% |
| Financial income | 75/76B | €324,484 | €717,436 | +€392,952 | +121% |
| Recurring financial income | 75 | €324,484 | €717,436 | +€392,952 | +121% |
| Financial charges | 65/66B | €49,385 | €35,370 | -€14,015 | -28.4% |
| Recurring financial charges | 65 | €49,385 | €35,370 | -€14,015 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €112,436 | €435,337 | +€322,901 | +287% |
| Income taxes | 67/77 | €0 | €69,146 | +€69,146 | +345,728,500% |
| Profit (loss) for the period | 9904 | €112,436 | €366,191 | +€253,755 | +226% |
| Profit (loss) for the period to be appropriated | 9905 | €112,436 | €366,191 | +€253,755 | +226% |
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 25 October 2026 via checked.be.