ARNAUD LEURS CONSULTING: what changed
ARNAUD LEURS CONSULTING
Largest movements
- Cash +€42,805
up €42,805 (+87.7%), from €48,824 to €91,629
mainly Net result for the year (+€50,561) and Tax, wage and social debts (+€5,595)
- Receivables within one year +€14,757
up €14,757 (+68.4%), from €21,574 to €36,331
- Tangible fixed assets -€2,029
down €2,029 (-14.6%), from €13,882 to €11,853
of which Furniture and vehicles: -€1,843
- Profit (loss) carried forward +€50,561
new in 2025: €50,561
- Tax, wage and social debts +€5,595
up €5,595 (+35.6%), from €15,711 to €21,306
- Gross operating margin +€11,337
up €11,337 (+19.9%), from €56,902 to €68,239
- Depreciation +€2,624
up €2,624 (+123%), from €2,130 to €4,754
- Taxes +€1,754
up €1,754 (+13.8%), from €12,722 to €14,475
- Financial income +€852
up €852 (+100%), from €850 to €1,702
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,862 | €142,258 | +€56,396 | +65.7% |
| Fixed assets | 21/28 | €13,882 | €11,853 | -€2,029 | -14.6% |
| Tangible fixed assets | 22/27 | €13,882 | €11,853 | -€2,029 | -14.6% |
| Plant, machinery and equipment | 23 | €5,039 | €4,853 | -€186 | -3.7% |
| Furniture and vehicles | 24 | €8,842 | €6,999 | -€1,843 | -20.8% |
| Current assets | 29/58 | €71,980 | €130,405 | +€58,425 | +81.2% |
| Amounts receivable within one year | 40/41 | €21,574 | €36,331 | +€14,757 | +68.4% |
| Other amounts receivable | 41 | €21,574 | €36,331 | +€14,757 | +68.4% |
| Cash at bank and in hand | 54/58 | €48,824 | €91,629 | +€42,805 | +87.7% |
| Deferred charges and accrued income | 490/1 | €1,583 | €2,446 | +€863 | +54.5% |
| Total equity and liabilities | 10/49 | €85,862 | €142,258 | +€56,396 | +65.7% |
| Equity | 10/15 | €68,988 | €119,549 | +€50,561 | +73.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €64,988 | €64,988 | = | 0.0% |
| Distributable reserves | 133 | €64,988 | €64,988 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €50,561 | +€50,561 | |
| Amounts payable | 17/49 | €16,874 | €22,709 | +€5,835 | +34.6% |
| Amounts payable within one year | 42/48 | €16,874 | €22,709 | +€5,835 | +34.6% |
| Trade debts | 44 | €1,163 | €1,403 | +€240 | +20.6% |
| Suppliers | 440/4 | €1,163 | €1,403 | +€240 | +20.6% |
| Taxes, remuneration and social security | 45 | €15,711 | €21,306 | +€5,595 | +35.6% |
| Taxes | 450/3 | €15,711 | €21,306 | +€5,595 | +35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,130 | €4,754 | +€2,624 | +123% |
| Gross operating margin | 9900 | €56,902 | €68,239 | +€11,337 | +19.9% |
| Operating profit (loss) | 9901 | €54,772 | €63,485 | +€8,713 | +15.9% |
| Financial income | 75/76B | €850 | €1,702 | +€852 | +100% |
| Recurring financial income | 75 | €850 | €1,702 | +€852 | +100% |
| Financial charges | 65/66B | €92 | €150 | +€59 | +64.2% |
| Recurring financial charges | 65 | €92 | €150 | +€59 | +64.2% |
| Profit (loss) for the period before taxes | 9903 | €55,530 | €65,036 | +€9,506 | +17.1% |
| Income taxes | 67/77 | €12,722 | €14,475 | +€1,754 | +13.8% |
| Profit (loss) for the period | 9904 | €42,809 | €50,561 | +€7,753 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,809 | €50,561 | +€7,753 | +18.1% |
Next steps
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 7 November 2026 via checked.be.