QUANTUM MANAGEMENT & 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 MANAGEMENT & CONSULTING
Largest movements
- Deferred charges and accrued income +€10,521
up €10,521 (+788%), from €1,336 to €11,857
- Tangible fixed assets -€5,365
down €5,365 (-21.7%), from €24,690 to €19,325
of which Furniture and vehicles: -€8,716
- Receivables within one year -€2,496
down €2,496 (-13.4%), from €18,608 to €16,112
of which Other amounts receivable: -€1,306
- Contributions -€46,200
down €46,200 (-100%), from €46,200 to €0
- Reserves +€30,581
up €30,581 (+21.6%), from €141,650 to €172,232
- Tax, wage and social debts +€16,380
up €16,380 (+197%), from €8,301 to €24,681
- Depreciation -€41,848
down €41,848 (-74.5%), from €56,156 to €14,308
- Taxes +€18,005
up €18,005 (+109%), from €16,533 to €34,538
- Gross operating margin +€16,414
up €16,414 (+14.3%), from €114,461 to €130,875
- Other operating charges -€1,577
down €1,577 (-49.0%), from €3,219 to €1,642
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 | €200,274 | €202,263 | +€1,989 | +1.0% |
| Fixed assets | 21/28 | €24,717 | €19,352 | -€5,365 | -21.7% |
| Tangible fixed assets | 22/27 | €24,690 | €19,325 | -€5,365 | -21.7% |
| Land and buildings | 22 | €794 | €1,502 | +€708 | +89.2% |
| Plant, machinery and equipment | 23 | €0 | €3,091 | +€3,091 | |
| Furniture and vehicles | 24 | €20,875 | €12,159 | -€8,716 | -41.8% |
| Other tangible fixed assets | 26 | €3,021 | €2,573 | -€448 | -14.8% |
| Financial fixed assets | 28 | €27 | €27 | = | 0.0% |
| Current assets | 29/58 | €175,557 | €182,910 | +€7,354 | +4.2% |
| Amounts receivable within one year | 40/41 | €18,608 | €16,112 | -€2,496 | -13.4% |
| Trade receivables | 40 | €17,283 | €16,093 | -€1,190 | -6.9% |
| Other amounts receivable | 41 | €1,325 | €19 | -€1,306 | -98.6% |
| Current investments | 50/53 | €70,000 | €70,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €85,613 | €84,942 | -€672 | -0.8% |
| Deferred charges and accrued income | 490/1 | €1,336 | €11,857 | +€10,521 | +788% |
| Total equity and liabilities | 10/49 | €200,274 | €202,263 | +€1,989 | +1.0% |
| Equity | 10/15 | €187,850 | €172,232 | -€15,619 | -8.3% |
| Contributions | 10/11 | €46,200 | €0 | -€46,200 | -100% |
| Reserves | 13 | €141,650 | €172,232 | +€30,581 | +21.6% |
| Distributable reserves | 133 | €141,650 | €172,232 | +€30,581 | +21.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,423 | €30,031 | +€17,608 | +142% |
| Amounts payable within one year | 42/48 | €12,423 | €30,031 | +€17,608 | +142% |
| Trade debts | 44 | €1,652 | €3,036 | +€1,385 | +83.8% |
| Suppliers | 440/4 | €1,652 | €3,036 | +€1,385 | +83.8% |
| Taxes, remuneration and social security | 45 | €8,301 | €24,681 | +€16,380 | +197% |
| Taxes | 450/3 | €8,301 | €24,681 | +€16,380 | +197% |
| Other amounts payable | 47/48 | €2,470 | €2,314 | -€157 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,156 | €14,308 | -€41,848 | -74.5% |
| Other operating charges | 640/8 | €3,219 | €1,642 | -€1,577 | -49.0% |
| Gross operating margin | 9900 | €114,461 | €130,875 | +€16,414 | +14.3% |
| Operating profit (loss) | 9901 | €55,086 | €114,925 | +€59,839 | +109% |
| Financial income | 75/76B | €118 | €734 | +€616 | +522% |
| Recurring financial income | 75 | €118 | €734 | +€616 | +522% |
| Financial charges | 65/66B | €231 | €411 | +€180 | +77.8% |
| Recurring financial charges | 65 | €231 | €411 | +€180 | +77.8% |
| Profit (loss) for the period before taxes | 9903 | €54,973 | €115,249 | +€60,275 | +110% |
| Income taxes | 67/77 | €16,533 | €34,538 | +€18,005 | +109% |
| Profit (loss) for the period | 9904 | €38,440 | €80,711 | +€42,271 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €38,440 | €80,711 | +€42,271 | +110% |
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 29 October 2026 via checked.be.