QUBIT CONSULT: 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.
QUBIT CONSULT
Largest movements
- Tangible fixed assets +€97,563
up €97,563 (+401.2%), from €24,320 to €121,883
of which Land and buildings: +€103,740
- Receivables within one year -€61,917
down €61,917 (-75.9%), from €81,575 to €19,658
of which Other amounts receivable: -€71,188
- Cash -€14,535
down €14,535 (-54.3%), from €26,770 to €12,235
mainly Investment in fixed assets (net) (-€114,000) and Trade debts (-€12,816)
- Profit (loss) carried forward +€29,756
up €29,756 (+85.3%), from €34,896 to €64,652
- Trade debts -€12,816
down €12,816 (-57.7%), from €22,193 to €9,377
- Tax, wage and social debts +€4,171
up €4,171 (+27.1%), from €15,400 to €19,571
of which Taxes: +€4,170
- Gross operating margin +€15,202
up €15,202 (+37.0%), from €41,136 to €56,338
- Depreciation +€10,260
up €10,260 (+166.1%), from €6,177 to €16,437
- Taxes +€6,674
up €6,674 (+602.9%), from €1,107 to €7,781
- Other operating charges +€1,509
up €1,509 (+195.0%), from €774 to €2,283
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.
Cash bridge derived
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 | €132,665 | €153,776 | +€21,111 | +15.9% |
| Fixed assets | 21/28 | €24,320 | €121,883 | +€97,563 | +401.2% |
| Tangible fixed assets | 22/27 | €24,320 | €121,883 | +€97,563 | +401.2% |
| Land and buildings | 22 | - | €103,740 | +€103,740 | |
| Furniture and vehicles | 24 | €24,320 | €18,143 | -€6,177 | -25.4% |
| Current assets | 29/58 | €108,345 | €31,893 | -€76,452 | -70.6% |
| Amounts receivable within one year | 40/41 | €81,575 | €19,658 | -€61,917 | -75.9% |
| Trade receivables | 40 | €779 | €10,050 | +€9,271 | +1190.1% |
| Other amounts receivable | 41 | €80,796 | €9,608 | -€71,188 | -88.1% |
| Cash at bank and in hand | 54/58 | €26,770 | €12,235 | -€14,535 | -54.3% |
| Total equity and liabilities | 10/49 | €132,665 | €153,776 | +€21,111 | +15.9% |
| Equity | 10/15 | €95,072 | €124,828 | +€29,756 | +31.3% |
| Reserves | 13 | €60,176 | €60,176 | = | 0.0% |
| Non-distributable reserves | 130/1 | €60,176 | €60,176 | = | 0.0% |
| Reserves not available under the articles | 1311 | €60,176 | €60,176 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,896 | €64,652 | +€29,756 | +85.3% |
| Amounts payable | 17/49 | €37,593 | €28,948 | -€8,645 | -23.0% |
| Amounts payable within one year | 42/48 | €37,593 | €28,948 | -€8,645 | -23.0% |
| Trade debts | 44 | €22,193 | €9,377 | -€12,816 | -57.7% |
| Suppliers | 440/4 | €22,193 | €9,377 | -€12,816 | -57.7% |
| Taxes, remuneration and social security | 45 | €15,400 | €19,571 | +€4,171 | +27.1% |
| Taxes | 450/3 | €11,792 | €15,962 | +€4,170 | +35.4% |
| Remuneration and social security | 454/9 | €3,608 | €3,609 | +€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,177 | €16,437 | +€10,260 | +166.1% |
| Other operating charges | 640/8 | €774 | €2,283 | +€1,509 | +195.0% |
| Gross operating margin | 9900 | €41,136 | €56,338 | +€15,202 | +37.0% |
| Operating profit (loss) | 9901 | €34,185 | €37,618 | +€3,433 | +10.0% |
| Financial charges | 65/66B | €209 | €82 | -€127 | -60.8% |
| Recurring financial charges | 65 | €209 | €82 | -€127 | -60.8% |
| Profit (loss) for the period before taxes | 9903 | €33,976 | €37,536 | +€3,560 | +10.5% |
| Income taxes | 67/77 | €1,107 | €7,781 | +€6,674 | +602.9% |
| Profit (loss) for the period | 9904 | €32,869 | €29,755 | -€3,114 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,869 | €29,755 | -€3,114 | -9.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.