Qups 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.
Qups Consulting
Largest movements
- Tangible fixed assets +€30,671
up €30,671 (+98.0%), from €31,289 to €61,960
of which Other tangible fixed assets: +€17,613
- Receivables within one year -€27,631
down €27,631 (-48.2%), from €57,271 to €29,640
of which Trade receivables: -€21,807
- Deferred charges and accrued income +€3,391
up €3,391 (+151%), from €2,239 to €5,629
- Cash +€2,180
up €2,180 (+109%), from €2,000 to €4,180
mainly Receivables within one year (+€27,631) and Net result for the year (+€25,237)
- Profit (loss) carried forward +€25,237
up €25,237 (+91.1%), from -€27,696 to -€2,459
- Tax, wage and social debts -€8,104
down €8,104 (-14.1%), from €57,521 to €49,417
of which Taxes: -€9,766
- Debts after one year -€5,857
down €5,857 (-100%), from €5,857 to €0
- Trade debts +€3,681
up €3,681 (+9.0%), from €40,683 to €44,364
- Short-term financial debts -€3,627
down €3,627 (-100%), from €3,627 to €0
- Gross operating margin +€83,978
up €83,978 (+139%), from €60,337 to €144,316
- Write-downs -€13,718
down €13,718 (-73.1%), from €18,778 to €5,060
- Staff costs +€9,270
up €9,270 (+11.8%), from €78,704 to €87,974
- Other operating charges +€6,226
up €6,226 (+631%), from €986 to €7,212
- Depreciation +€2,273
up €2,273 (+19.3%), from €11,762 to €14,035
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,798 | €101,409 | +€8,611 | +9.3% |
| Fixed assets | 21/28 | €31,289 | €61,960 | +€30,671 | +98.0% |
| Tangible fixed assets | 22/27 | €31,289 | €61,960 | +€30,671 | +98.0% |
| Plant, machinery and equipment | 23 | €1,618 | €1,027 | -€591 | -36.5% |
| Furniture and vehicles | 24 | €22,695 | €36,344 | +€13,650 | +60.1% |
| Other tangible fixed assets | 26 | €6,976 | €24,589 | +€17,613 | +252% |
| Current assets | 29/58 | €61,509 | €39,449 | -€22,061 | -35.9% |
| Amounts receivable within one year | 40/41 | €57,271 | €29,640 | -€27,631 | -48.2% |
| Trade receivables | 40 | €51,447 | €29,640 | -€21,807 | -42.4% |
| Other amounts receivable | 41 | €5,824 | €0 | -€5,824 | -100% |
| Cash at bank and in hand | 54/58 | €2,000 | €4,180 | +€2,180 | +109% |
| Deferred charges and accrued income | 490/1 | €2,239 | €5,629 | +€3,391 | +151% |
| Total equity and liabilities | 10/49 | €92,798 | €101,409 | +€8,611 | +9.3% |
| Equity | 10/15 | -€23,696 | €1,541 | +€25,237 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€27,696 | -€2,459 | +€25,237 | +91.1% |
| Amounts payable | 17/49 | €116,495 | €99,868 | -€16,627 | -14.3% |
| Amounts payable after more than one year | 17 | €5,857 | €0 | -€5,857 | -100% |
| Financial debts | 170/4 | €5,857 | €0 | -€5,857 | -100% |
| Amounts payable within one year | 42/48 | €110,638 | €99,868 | -€10,770 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €7,640 | €5,857 | -€1,783 | -23.3% |
| Financial debts | 43 | €3,627 | €0 | -€3,627 | -100% |
| Credit institutions | 430/8 | €3,627 | €0 | -€3,627 | -100% |
| Trade debts | 44 | €40,683 | €44,364 | +€3,681 | +9.0% |
| Suppliers | 440/4 | €40,683 | €44,364 | +€3,681 | +9.0% |
| Taxes, remuneration and social security | 45 | €57,521 | €49,417 | -€8,104 | -14.1% |
| Taxes | 450/3 | €36,942 | €27,176 | -€9,766 | -26.4% |
| Remuneration and social security | 454/9 | €20,579 | €22,241 | +€1,662 | +8.1% |
| Other amounts payable | 47/48 | €1,166 | €230 | -€936 | -80.3% |
| Remuneration, social security and pensions | 62 | €78,704 | €87,974 | +€9,270 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,762 | €14,035 | +€2,273 | +19.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €18,778 | €5,060 | -€13,718 | -73.1% |
| Other operating charges | 640/8 | €986 | €7,212 | +€6,226 | +631% |
| Gross operating margin | 9900 | €60,337 | €144,316 | +€83,978 | +139% |
| Operating profit (loss) | 9901 | -€49,892 | €30,034 | +€79,927 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €2,132 | €4,183 | +€2,051 | +96.2% |
| Recurring financial charges | 65 | €2,132 | €4,183 | +€2,051 | +96.2% |
| Profit (loss) for the period before taxes | 9903 | -€52,024 | €25,852 | +€77,876 | |
| Income taxes | 67/77 | €192 | €615 | +€423 | +221% |
| Profit (loss) for the period | 9904 | -€52,215 | €25,237 | +€77,452 | |
| Profit (loss) for the period to be appropriated | 9905 | -€52,215 | €25,237 | +€77,452 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.