BV LEYMAN CONSULT: 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.
BV LEYMAN CONSULT
Largest movements
- Cash +€48,021
up €48,021 (+20.9%), from €230,172 to €278,193
mainly Net result for the year (+€63,253) and Depreciation (+€8,062)
- Receivables within one year +€7,536
up €7,536 (+37.9%), from €19,892 to €27,429
of which Other amounts receivable: +€8,400
- Tangible fixed assets -€6,987
down €6,987 (-10.3%), from €67,820 to €60,833
of which Furniture and vehicles: -€4,276
- Reserves +€63,253
up €63,253 (+24.8%), from €254,939 to €318,192
- Other debts -€11,939
down €11,939 (-22.4%), from €53,185 to €41,246
- Tax, wage and social debts -€6,920
down €6,920 (-49.3%), from €14,036 to €7,116
- Gross operating margin -€16,816
down €16,816 (-13.6%), from €123,606 to €106,791
- Taxes -€4,598
down €4,598 (-11.4%), from €40,268 to €35,671
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 | €448,623 | €497,808 | +€49,185 | +11.0% |
| Fixed assets | 21/28 | €67,820 | €60,833 | -€6,987 | -10.3% |
| Tangible fixed assets | 22/27 | €67,820 | €60,833 | -€6,987 | -10.3% |
| Land and buildings | 22 | €48,708 | €47,995 | -€713 | -1.5% |
| Plant, machinery and equipment | 23 | €10,514 | €8,515 | -€1,998 | -19.0% |
| Furniture and vehicles | 24 | €8,599 | €4,323 | -€4,276 | -49.7% |
| Current assets | 29/58 | €380,803 | €436,975 | +€56,172 | +14.8% |
| Amounts receivable within one year | 40/41 | €19,892 | €27,429 | +€7,536 | +37.9% |
| Trade receivables | 40 | €13,992 | €13,129 | -€864 | -6.2% |
| Other amounts receivable | 41 | €5,900 | €14,300 | +€8,400 | +142% |
| Current investments | 50/53 | €129,248 | €129,248 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €230,172 | €278,193 | +€48,021 | +20.9% |
| Deferred charges and accrued income | 490/1 | €1,491 | €2,105 | +€615 | +41.2% |
| Total equity and liabilities | 10/49 | €448,623 | €497,808 | +€49,185 | +11.0% |
| Equity | 10/15 | €377,340 | €440,592 | +€63,253 | +16.8% |
| Contributions | 10/11 | €53,510 | €53,510 | = | 0.0% |
| Reserves | 13 | €254,939 | €318,192 | +€63,253 | +24.8% |
| Distributable reserves | 133 | €254,939 | €318,192 | +€63,253 | +24.8% |
| Profit (loss) carried forward | 14 | €68,891 | €68,891 | = | 0.0% |
| Amounts payable | 17/49 | €71,284 | €57,216 | -€14,068 | -19.7% |
| Amounts payable within one year | 42/48 | €69,525 | €55,562 | -€13,963 | -20.1% |
| Trade debts | 44 | €2,304 | €7,200 | +€4,896 | +213% |
| Suppliers | 440/4 | €2,304 | €7,200 | +€4,896 | +213% |
| Taxes, remuneration and social security | 45 | €14,036 | €7,116 | -€6,920 | -49.3% |
| Taxes | 450/3 | €14,036 | €7,116 | -€6,920 | -49.3% |
| Other amounts payable | 47/48 | €53,185 | €41,246 | -€11,939 | -22.4% |
| Accrued charges and deferred income | 492/3 | €1,759 | €1,654 | -€105 | -6.0% |
| Non-recurring operating income | 76A | €1,000 | €0 | -€1,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,130 | €8,062 | -€68 | -0.8% |
| Other operating charges | 640/8 | €1,126 | €1,201 | +€75 | +6.7% |
| Gross operating margin | 9900 | €123,606 | €106,791 | -€16,816 | -13.6% |
| Operating profit (loss) | 9901 | €114,351 | €97,528 | -€16,823 | -14.7% |
| Financial income | 75/76B | €5,559 | €5,504 | -€54 | -1.0% |
| Recurring financial income | 75 | €5,559 | €5,504 | -€54 | -1.0% |
| Financial charges | 65/66B | €4,388 | €4,109 | -€279 | -6.4% |
| Recurring financial charges | 65 | €4,388 | €4,109 | -€279 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €115,522 | €98,923 | -€16,598 | -14.4% |
| Income taxes | 67/77 | €40,268 | €35,671 | -€4,598 | -11.4% |
| Profit (loss) for the period | 9904 | €75,253 | €63,253 | -€12,001 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €75,253 | €63,253 | -€12,001 | -15.9% |
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 29 October 2026 via checked.be.