QUANTUM LEAP DEVELOPMENT: 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 DEVELOPMENT
Largest movements
- Cash +€103,655
up €103,655 (+48.1%), from €215,642 to €319,297
mainly Net result for the year (+€96,472) and Depreciation (+€33,516)
- Intangible fixed assets -€21,500
down €21,500 (-50.0%), from €43,000 to €21,500
- Receivables within one year +€13,781
up €13,781 (+30.3%), from €45,462 to €59,243
of which Trade receivables: +€13,781
- Tangible fixed assets -€10,491
down €10,491 (-38.7%), from €27,137 to €16,646
- Reserves +€94,806
up €94,806 (+57.5%), from €164,855 to €259,660
- Tax, wage and social debts +€16,270
up €16,270 (+30.5%), from €53,344 to €69,614
of which Taxes: +€14,591
- Trade debts -€15,276
down €15,276 (-47.1%), from €32,426 to €17,150
- Current portion of long-term debt -€8,501
down €8,501 (-91.5%), from €9,294 to €792
- Gross operating margin +€52,455
up €52,455 (+13.1%), from €400,280 to €452,735
- Staff costs +€19,708
up €19,708 (+7.9%), from €249,302 to €269,009
- Taxes +€11,605
up €11,605 (+32.8%), from €35,389 to €46,994
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 | €341,913 | €425,958 | +€84,045 | +24.6% |
| Fixed assets | 21/28 | €70,459 | €38,468 | -€31,991 | -45.4% |
| Intangible fixed assets | 21 | €43,000 | €21,500 | -€21,500 | -50.0% |
| Tangible fixed assets | 22/27 | €27,137 | €16,646 | -€10,491 | -38.7% |
| Furniture and vehicles | 24 | €27,137 | €16,646 | -€10,491 | -38.7% |
| Financial fixed assets | 28 | €322 | €322 | = | 0.0% |
| Current assets | 29/58 | €271,455 | €387,491 | +€116,036 | +42.7% |
| Amounts receivable within one year | 40/41 | €45,462 | €59,243 | +€13,781 | +30.3% |
| Trade receivables | 40 | €45,462 | €59,243 | +€13,781 | +30.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €215,642 | €319,297 | +€103,655 | +48.1% |
| Deferred charges and accrued income | 490/1 | €10,350 | €8,951 | -€1,399 | -13.5% |
| Total equity and liabilities | 10/49 | €341,913 | €425,958 | +€84,045 | +24.6% |
| Equity | 10/15 | €183,455 | €278,260 | +€94,806 | +51.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €164,855 | €259,660 | +€94,806 | +57.5% |
| Distributable reserves | 133 | €164,855 | €259,660 | +€94,806 | +57.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €158,459 | €147,698 | -€10,761 | -6.8% |
| Amounts payable after more than one year | 17 | €792 | €0 | -€792 | -100% |
| Financial debts | 170/4 | €792 | €0 | -€792 | -100% |
| Amounts payable within one year | 42/48 | €153,232 | €143,687 | -€9,545 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €9,294 | €792 | -€8,501 | -91.5% |
| Trade debts | 44 | €32,426 | €17,150 | -€15,276 | -47.1% |
| Suppliers | 440/4 | €32,426 | €17,150 | -€15,276 | -47.1% |
| Taxes, remuneration and social security | 45 | €53,344 | €69,614 | +€16,270 | +30.5% |
| Taxes | 450/3 | €10,606 | €25,197 | +€14,591 | +138% |
| Remuneration and social security | 454/9 | €42,738 | €44,417 | +€1,678 | +3.9% |
| Other amounts payable | 47/48 | €58,168 | €56,131 | -€2,037 | -3.5% |
| Accrued charges and deferred income | 492/3 | €4,435 | €4,011 | -€424 | -9.5% |
| Non-recurring operating income | 76A | - | €46 | +€46 | |
| Remuneration, social security and pensions | 62 | €249,302 | €269,009 | +€19,708 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,815 | €33,516 | -€299 | -0.9% |
| Other operating charges | 640/8 | €2,230 | €2,371 | +€142 | +6.4% |
| Gross operating margin | 9900 | €400,280 | €452,735 | +€52,455 | +13.1% |
| Operating profit (loss) | 9901 | €114,934 | €147,838 | +€32,904 | +28.6% |
| Financial income | 75/76B | €5 | €152 | +€147 | +2,874% |
| Recurring financial income | 75 | €5 | €152 | +€147 | +2,874% |
| Financial charges | 65/66B | €4,731 | €4,524 | -€206 | -4.4% |
| Recurring financial charges | 65 | €4,731 | €4,524 | -€206 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €110,208 | €143,465 | +€33,257 | +30.2% |
| Income taxes | 67/77 | €35,389 | €46,994 | +€11,605 | +32.8% |
| Profit (loss) for the period | 9904 | €74,819 | €96,472 | +€21,653 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €74,819 | €96,472 | +€21,653 | +28.9% |
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 27 October 2026 via checked.be.