QUANTUMLIGHT: 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.
QUANTUMLIGHT
Largest movements
- Cash -€52,767
down €52,767 (-28.3%), from €186,563 to €133,796
mainly Contributions, distributions and other (-€180,000) and Deferred charges and accrued income (-€26,764)
- Receivables within one year -€44,587
down €44,587 (-63.6%), from €70,157 to €25,570
of which Other amounts receivable: -€52,383
- Receivables after one year -€36,000
down €36,000 (-84.7%), from €42,500 to €6,500
- Deferred charges and accrued income +€26,764
up €26,764 (+2001.0%), from €1,338 to €28,102
- Tangible fixed assets +€3,394
up €3,394 (+63.1%), from €5,376 to €8,770
of which Plant, machinery and equipment: +€2,924
- Profit (loss) carried forward -€100,920
down €100,920 (-89.0%), from €113,341 to €12,421
- Tax, wage and social debts -€7,389
down €7,389 (-48.8%), from €15,136 to €7,747
- Other debts +€5,000
up €5,000 (+2.9%), from €175,000 to €180,000
- Gross operating margin -€10,299
down €10,299 (-9.0%), from €115,056 to €104,758
- Taxes -€2,682
down €2,682 (-11.1%), from €24,063 to €21,381
- Financial income -€2,485
down €2,485 (-71.3%), from €3,488 to €1,003
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 | €306,030 | €202,835 | -€103,195 | -33.7% |
| Fixed assets | 21/28 | €5,473 | €8,868 | +€3,394 | +62.0% |
| Tangible fixed assets | 22/27 | €5,376 | €8,770 | +€3,394 | +63.1% |
| Plant, machinery and equipment | 23 | €1,128 | €4,052 | +€2,924 | +259.2% |
| Furniture and vehicles | 24 | €4,248 | €4,719 | +€471 | +11.1% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €300,557 | €193,967 | -€106,590 | -35.5% |
| Amounts receivable after more than one year | 29 | €42,500 | €6,500 | -€36,000 | -84.7% |
| Other amounts receivable | 291 | €42,500 | €6,500 | -€36,000 | -84.7% |
| Amounts receivable within one year | 40/41 | €70,157 | €25,570 | -€44,587 | -63.6% |
| Trade receivables | 40 | €16,828 | €24,624 | +€7,795 | +46.3% |
| Other amounts receivable | 41 | €53,329 | €946 | -€52,383 | -98.2% |
| Cash at bank and in hand | 54/58 | €186,563 | €133,796 | -€52,767 | -28.3% |
| Deferred charges and accrued income | 490/1 | €1,338 | €28,102 | +€26,764 | +2001.0% |
| Total equity and liabilities | 10/49 | €306,030 | €202,835 | -€103,195 | -33.7% |
| Equity | 10/15 | €115,841 | €14,921 | -€100,920 | -87.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,341 | €12,421 | -€100,920 | -89.0% |
| Amounts payable | 17/49 | €190,189 | €187,914 | -€2,275 | -1.2% |
| Amounts payable within one year | 42/48 | €190,189 | €187,914 | -€2,275 | -1.2% |
| Trade debts | 44 | €53 | €167 | +€113 | +211.4% |
| Suppliers | 440/4 | €53 | €167 | +€113 | +211.4% |
| Taxes, remuneration and social security | 45 | €15,136 | €7,747 | -€7,389 | -48.8% |
| Taxes | 450/3 | €15,136 | €7,747 | -€7,389 | -48.8% |
| Other amounts payable | 47/48 | €175,000 | €180,000 | +€5,000 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,954 | €4,085 | +€1,131 | +38.3% |
| Other operating charges | 640/8 | €1,245 | €986 | -€258 | -20.8% |
| Gross operating margin | 9900 | €115,056 | €104,758 | -€10,299 | -9.0% |
| Operating profit (loss) | 9901 | €110,858 | €99,686 | -€11,172 | -10.1% |
| Financial income | 75/76B | €3,488 | €1,003 | -€2,485 | -71.3% |
| Recurring financial income | 75 | €3,488 | €1,003 | -€2,485 | -71.3% |
| Financial charges | 65/66B | €44 | €228 | +€184 | +423.5% |
| Recurring financial charges | 65 | €44 | €228 | +€184 | +423.5% |
| Profit (loss) for the period before taxes | 9903 | €114,302 | €100,461 | -€13,841 | -12.1% |
| Income taxes | 67/77 | €24,063 | €21,381 | -€2,682 | -11.1% |
| Profit (loss) for the period | 9904 | €90,239 | €79,080 | -€11,158 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €90,239 | €79,080 | -€11,158 | -12.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.