Information Technology Léopold MBELO: what changed
What changed
Information Technology Léopold MBELO
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€67,482
2024 · €75,384-€7,902
Equity
€18,605
2024 · €19,014-€408
Cash
€42,705
2024 · €45,419-€2,714
Balance sheet total
€126,748
2024 · €141,443-€14,695
Largest movements
Assets
- Tangible fixed assets -€13,154
down €13,154 (-17.5%), from €75,295 to €62,141
of which Leasing and similar rights: -€9,633
- Cash -€2,714
down €2,714 (-6.0%), from €45,419 to €42,705
mainly Contributions, distributions and other (-€67,890) and Debts after one year (-€12,721)
Equity and liabilities
- Debts after one year -€12,721
down €12,721 (-63.3%), from €20,094 to €7,372
- Other debts -€7,242
down €7,242 (-9.5%), from €76,194 to €68,952
- Tax, wage and social debts +€6,616
up €6,616 (+61.6%), from €10,741 to €17,357
of which Taxes: +€3,836
- Short-term financial debts -€1,580
down €1,580 (-95.8%), from €1,650 to €70
Income statement
- Depreciation +€6,309
up €6,309 (+77.9%), from €8,100 to €14,409
- Gross operating margin -€3,914
down €3,914 (-3.6%), from €108,013 to €104,099
- Taxes -€2,067
down €2,067 (-10.1%), from €20,511 to €18,444
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
€75,384
Gross operating margin
-€3,914
Depreciation
-€6,309
Other operating charges
+€700
Financial income
-€109
Financial charges
-€336
Taxes
+€2,067
Result 2025
€67,482
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
+€80,254
Investment
-€1,254
Financing
-€81,714
Cash 2024
€45,419
From operations (derived)
+€80,254
Net result for the year
+€67,482
Depreciation
+€14,409
Receivables within one year
-€1,192
Smaller working-capital items
-€18
Tax, wage and social debts
+€6,616
Other debts
-€7,242
Accrued charges and deferred income
+€201
Investment (derived)
-€1,254
Investment in fixed assets (net)
-€1,254
Financing
-€81,714
Debts after one year
-€12,721
Current portion of long-term debt
+€477
Short-term financial debts
-€1,580
Contributions, distributions and other
-€67,890
Cash 2025
€42,705
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,443 | €126,748 | -€14,695 | -10.4% |
| Fixed assets | 21/28 | €75,295 | €62,141 | -€13,154 | -17.5% |
| Tangible fixed assets | 22/27 | €75,295 | €62,141 | -€13,154 | -17.5% |
| Furniture and vehicles | 24 | €32,052 | €27,386 | -€4,666 | -14.6% |
| Leasing and similar rights | 25 | €43,243 | €33,610 | -€9,633 | -22.3% |
| Other tangible fixed assets | 26 | - | €1,144 | +€1,144 | |
| Current assets | 29/58 | €66,148 | €64,607 | -€1,541 | -2.3% |
| Amounts receivable within one year | 40/41 | €20,406 | €21,599 | +€1,192 | +5.8% |
| Trade receivables | 40 | €18,632 | €21,599 | +€2,966 | +15.9% |
| Other amounts receivable | 41 | €1,774 | - | -€1,774 | |
| Cash at bank and in hand | 54/58 | €45,419 | €42,705 | -€2,714 | -6.0% |
| Deferred charges and accrued income | 490/1 | €323 | €303 | -€19 | -5.9% |
| Total equity and liabilities | 10/49 | €141,443 | €126,748 | -€14,695 | -10.4% |
| Equity | 10/15 | €19,014 | €18,605 | -€408 | -2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €393 | - | -€393 | |
| Distributable reserves | 133 | €393 | - | -€393 | |
| Profit (loss) carried forward | 14 | €20 | €5 | -€15 | -73.4% |
| Amounts payable | 17/49 | €122,429 | €108,142 | -€14,287 | -11.7% |
| Amounts payable after more than one year | 17 | €20,094 | €7,372 | -€12,721 | -63.3% |
| Financial debts | 170/4 | €20,094 | €7,372 | -€12,721 | -63.3% |
| Amounts payable within one year | 42/48 | €102,335 | €100,569 | -€1,766 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €12,244 | €12,721 | +€477 | +3.9% |
| Financial debts | 43 | €1,650 | €70 | -€1,580 | -95.8% |
| Credit institutions | 430/8 | €1,650 | €70 | -€1,580 | -95.8% |
| Trade debts | 44 | €1,506 | €1,469 | -€37 | -2.5% |
| Suppliers | 440/4 | €1,506 | €1,469 | -€37 | -2.5% |
| Taxes, remuneration and social security | 45 | €10,741 | €17,357 | +€6,616 | +61.6% |
| Taxes | 450/3 | €10,741 | €14,577 | +€3,836 | +35.7% |
| Remuneration and social security | 454/9 | - | €2,779 | +€2,779 | |
| Other amounts payable | 47/48 | €76,194 | €68,952 | -€7,242 | -9.5% |
| Accrued charges and deferred income | 492/3 | - | €201 | +€201 | |
| Non-recurring operating income | 76A | €11,312 | - | -€11,312 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,100 | €14,409 | +€6,309 | +77.9% |
| Other operating charges | 640/8 | €3,063 | €2,363 | -€700 | -22.8% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €108,013 | €104,099 | -€3,914 | -3.6% |
| Operating profit (loss) | 9901 | €96,850 | €87,327 | -€9,523 | -9.8% |
| Financial income | 75/76B | €128 | €19 | -€109 | -85.0% |
| Recurring financial income | 75 | €128 | €19 | -€109 | -85.0% |
| Financial charges | 65/66B | €1,084 | €1,420 | +€336 | +31.0% |
| Recurring financial charges | 65 | €1,084 | €1,420 | +€336 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €95,894 | €85,926 | -€9,969 | -10.4% |
| Income taxes | 67/77 | €20,511 | €18,444 | -€2,067 | -10.1% |
| Profit (loss) for the period | 9904 | €75,384 | €67,482 | -€7,902 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €75,384 | €67,482 | -€7,902 | -10.5% |
Next steps
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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 4 November 2026 via checked.be.