BE-LEAVE 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.
BE-LEAVE CONSULTING
Largest movements
- Cash +€21,184
up €21,184 (+189%), from €11,229 to €32,413
mainly Net result for the year (+€31,315) and Depreciation (+€6,696)
- Tangible fixed assets -€5,044
down €5,044 (-13.2%), from €38,209 to €33,165
of which Land and buildings: -€4,881
- Receivables within one year -€4,501
down €4,501 (-18.8%), from €23,921 to €19,420
of which Trade receivables: -€3,025
- Profit (loss) carried forward +€16,232
up €16,232 (+33.3%), from €48,695 to €64,927
- Current portion of long-term debt -€3,487
down €3,487 (-74.7%), from €4,670 to €1,183
- Debts after one year -€1,183
no longer reported in 2025 (was €1,183)
- Gross operating margin +€27,449
up €27,449 (+136%), from €20,129 to €47,578
- Taxes +€4,861
up €4,861 (+120%), from €4,066 to €8,928
- Financial income +€493
up €493 (+554%), from €89 to €582
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.
Derived cash bridge
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 | €90,851 | €102,573 | +€11,721 | +12.9% |
| Fixed assets | 21/28 | €38,209 | €33,165 | -€5,044 | -13.2% |
| Tangible fixed assets | 22/27 | €38,209 | €33,165 | -€5,044 | -13.2% |
| Land and buildings | 22 | €36,600 | €31,718 | -€4,881 | -13.3% |
| Furniture and vehicles | 24 | €1,609 | €1,447 | -€163 | -10.1% |
| Current assets | 29/58 | €52,642 | €69,407 | +€16,765 | +31.8% |
| Amounts receivable within one year | 40/41 | €23,921 | €19,420 | -€4,501 | -18.8% |
| Trade receivables | 40 | €21,175 | €18,150 | -€3,025 | -14.3% |
| Other amounts receivable | 41 | €2,746 | €1,270 | -€1,476 | -53.8% |
| Current investments | 50/53 | €17,177 | €17,177 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,229 | €32,413 | +€21,184 | +189% |
| Deferred charges and accrued income | 490/1 | €316 | €398 | +€82 | +26.0% |
| Total equity and liabilities | 10/49 | €90,851 | €102,573 | +€11,721 | +12.9% |
| Equity | 10/15 | €82,062 | €98,294 | +€16,232 | +19.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,367 | €30,367 | = | 0.0% |
| Distributable reserves | 133 | €30,367 | €30,367 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,695 | €64,927 | +€16,232 | +33.3% |
| Amounts payable | 17/49 | €8,790 | €4,279 | -€4,511 | -51.3% |
| Amounts payable after more than one year | 17 | €1,183 | - | -€1,183 | |
| Financial debts | 170/4 | €1,183 | - | -€1,183 | |
| Amounts payable within one year | 42/48 | €7,607 | €4,279 | -€3,328 | -43.8% |
| Current portion of amounts payable after more than one year | 42 | €4,670 | €1,183 | -€3,487 | -74.7% |
| Financial debts | 43 | €1,532 | €1,532 | = | 0.0% |
| Credit institutions | 430/8 | €1,532 | €1,532 | = | 0.0% |
| Trade debts | 44 | €852 | €1,446 | +€594 | +69.7% |
| Suppliers | 440/4 | €852 | €1,446 | +€594 | +69.7% |
| Taxes, remuneration and social security | 45 | €552 | - | -€552 | |
| Taxes | 450/3 | €552 | - | -€552 | |
| Other amounts payable | 47/48 | - | €117 | +€117 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,626 | €6,696 | +€70 | +1.1% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €20,129 | €47,578 | +€27,449 | +136% |
| Operating profit (loss) | 9901 | €13,119 | €40,494 | +€27,376 | +209% |
| Financial income | 75/76B | €89 | €582 | +€493 | +554% |
| Recurring financial income | 75 | €89 | €582 | +€493 | +554% |
| Financial charges | 65/66B | €934 | €833 | -€100 | -10.8% |
| Recurring financial charges | 65 | €934 | €833 | -€100 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €12,274 | €40,243 | +€27,969 | +228% |
| Income taxes | 67/77 | €4,066 | €8,928 | +€4,861 | +120% |
| Profit (loss) for the period | 9904 | €8,208 | €31,315 | +€23,108 | +282% |
| Profit (loss) for the period to be appropriated | 9905 | €8,208 | €31,315 | +€23,108 | +282% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.