A.C. LELEUX: what changed
What changed
A.C. LELEUX
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€288,300
2024 · €266,874+€21,426
Equity
€941,552
2024 · €850,252+€91,300
Cash
€18,878
2024 · €119,721-€100,843
Balance sheet total
€1.4m
2024 · €1.1m+€246,024
Largest movements
Assets
- Receivables within one year +€355,800
up €355,800 (+243%), from €146,663 to €502,463
of which Trade receivables: +€355,072
- Cash -€100,843
down €100,843 (-84.2%), from €119,721 to €18,878
mainly Receivables within one year (-€355,800) and Contributions, distributions and other (-€197,000)
Equity and liabilities
- Other debts +€176,454
up €176,454 (+1,082%), from €16,310 to €192,764
- Reserves +€91,300
up €91,300 (+21.3%), from €428,117 to €519,418
- Debts after one year -€27,993
down €27,993 (-29.6%), from €94,603 to €66,610
- Tax, wage and social debts +€18,716
up €18,716 (+158%), from €11,860 to €30,576
- Provisions -€14,759
down €14,759 (-11.1%), from €133,345 to €118,586
Income statement
- Gross operating margin +€46,850
up €46,850 (+12.1%), from €387,377 to €434,227
- Taxes +€28,886
up €28,886 (+28.4%), from €101,808 to €130,695
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€266,874
Gross operating margin
+€46,850
Staff costs
+€2,358
Other operating charges
+€267
Financial income
+€40
Financial charges
+€797
Taxes
-€28,886
Result 2025
€288,300
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€123,637
Investment
€0
Financing
-€224,481
Cash 2024
€119,721
From operations (derived)
+€123,637
Net result for the year
+€288,300
Depreciation
+€9,154
Receivables within one year
-€355,800
Deferred charges and accrued income
-€222
Provisions
-€14,759
Trade debts
+€1,793
Tax, wage and social debts
+€18,716
Other debts
+€176,454
Financing
-€224,481
Debts after one year
-€27,993
Current portion of long-term debt
+€512
Contributions, distributions and other
-€197,000
Cash 2025
€18,878
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,134,245 | €1,380,269 | +€246,024 | +21.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €866,806 | €857,651 | -€9,154 | -1.1% |
| Tangible fixed assets | 22/27 | €32,806 | €23,651 | -€9,154 | -27.9% |
| Furniture and vehicles | 24 | €32,806 | €23,651 | -€9,154 | -27.9% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €834,000 | €834,000 | = | 0.0% |
| Current assets | 29/58 | €267,439 | €522,618 | +€255,179 | +95.4% |
| Amounts receivable within one year | 40/41 | €146,663 | €502,463 | +€355,800 | +243% |
| Trade receivables | 40 | €144,928 | €500,000 | +€355,072 | +245% |
| Other amounts receivable | 41 | €1,735 | €2,463 | +€728 | +41.9% |
| Cash at bank and in hand | 54/58 | €119,721 | €18,878 | -€100,843 | -84.2% |
| Deferred charges and accrued income | 490/1 | €1,055 | €1,277 | +€222 | +21.0% |
| Total equity and liabilities | 10/49 | €1,134,245 | €1,380,269 | +€246,024 | +21.7% |
| Equity | 10/15 | €850,252 | €941,552 | +€91,300 | +10.7% |
| Contributions | 10/11 | €422,134 | €422,134 | = | 0.0% |
| Reserves | 13 | €428,117 | €519,418 | +€91,300 | +21.3% |
| Distributable reserves | 133 | €428,117 | €519,418 | +€91,300 | +21.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €133,345 | €118,586 | -€14,759 | -11.1% |
| Provisions for liabilities and charges | 160/5 | €133,345 | €118,586 | -€14,759 | -11.1% |
| Other liabilities and charges | 164/5 | €133,345 | €118,586 | -€14,759 | -11.1% |
| Amounts payable | 17/49 | €150,648 | €320,131 | +€169,483 | +113% |
| Amounts payable after more than one year | 17 | €94,603 | €66,610 | -€27,993 | -29.6% |
| Financial debts | 170/4 | €94,603 | €66,610 | -€27,993 | -29.6% |
| Amounts payable within one year | 42/48 | €56,045 | €253,521 | +€197,476 | +352% |
| Current portion of amounts payable after more than one year | 42 | €27,481 | €27,993 | +€512 | +1.9% |
| Trade debts | 44 | €395 | €2,188 | +€1,793 | +454% |
| Suppliers | 440/4 | €395 | €2,188 | +€1,793 | +454% |
| Taxes, remuneration and social security | 45 | €11,860 | €30,576 | +€18,716 | +158% |
| Taxes | 450/3 | €11,860 | €30,576 | +€18,716 | +158% |
| Other amounts payable | 47/48 | €16,310 | €192,764 | +€176,454 | +1,082% |
| Remuneration, social security and pensions | 62 | €2,358 | - | -€2,358 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,154 | €9,154 | = | 0.0% |
| Other operating charges | 640/8 | €1,143 | €876 | -€267 | -23.4% |
| Gross operating margin | 9900 | €387,377 | €434,227 | +€46,850 | +12.1% |
| Operating profit (loss) | 9901 | €374,722 | €424,196 | +€49,475 | +13.2% |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €6,039 | €5,241 | -€797 | -13.2% |
| Recurring financial charges | 65 | €6,039 | €5,241 | -€797 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €368,683 | €418,995 | +€50,312 | +13.6% |
| Income taxes | 67/77 | €101,808 | €130,695 | +€28,886 | +28.4% |
| Profit (loss) for the period | 9904 | €266,874 | €288,300 | +€21,426 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €266,874 | €288,300 | +€21,426 | +8.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.