Jo Vanleeuw Consulting: what changed
What changed
Jo Vanleeuw Consulting
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€66,007
2024 · €46,266+€19,741
Equity
€102,352
2024 · €136,345-€33,993
Cash
€18,948
2024 · €87,456-€68,507
Balance sheet total
€137,427
2024 · €198,344-€60,917
Largest movements
Assets
- Cash -€68,507
down €68,507 (-78.3%), from €87,456 to €18,948
mainly Contributions, distributions and other (-€100,000) and Tax, wage and social debts (-€25,274)
- Receivables within one year +€16,919
up €16,919 (+99.0%), from €17,086 to €34,005
of which Trade receivables: +€16,919
- Receivables after one year -€8,375
down €8,375 (-9.5%), from €88,450 to €80,075
Equity and liabilities
- Profit (loss) carried forward -€33,993
down €33,993 (-25.4%), from €133,845 to €99,852
- Tax, wage and social debts -€25,274
down €25,274 (-49.5%), from €51,049 to €25,776
of which Taxes: -€21,474
Income statement
- Gross operating margin +€22,404
up €22,404 (+33.6%), from €66,757 to €89,161
- Taxes +€4,014
up €4,014 (+27.5%), from €14,582 to €18,596
- Depreciation -€1,625
down €1,625 (-58.3%), from €2,787 to €1,163
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
€46,266
Gross operating margin
+€22,404
Depreciation
+€1,625
Other operating charges
-€8
Other operating items
-€583
Financial income
-€279
Financial charges
+€596
Taxes
-€4,014
Result 2025
€66,007
raises the resultlowers the resultnot broken down further in the accounts
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
+€31,612
Investment
-€119
Financing
-€100,000
Cash 2024
€87,456
From operations (derived)
+€31,612
Net result for the year
+€66,007
Depreciation
+€1,163
Receivables after one year
+€8,375
Receivables within one year
-€16,919
Smaller working-capital items
-€321
Trade debts
-€1,848
Tax, wage and social debts
-€25,274
Other debts
+€428
Investment (derived)
-€119
Investment in fixed assets (net)
-€119
Financing
-€100,000
Contributions, distributions and other
-€100,000
Cash 2025
€18,948
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €198,344 | €137,427 | -€60,917 | -30.7% |
| Fixed assets | 21/28 | €3,586 | €2,543 | -€1,044 | -29.1% |
| Tangible fixed assets | 22/27 | €3,586 | €2,543 | -€1,044 | -29.1% |
| Plant, machinery and equipment | 23 | €1,254 | €1,077 | -€176 | -14.1% |
| Furniture and vehicles | 24 | €2,333 | €1,465 | -€867 | -37.2% |
| Current assets | 29/58 | €194,758 | €134,884 | -€59,873 | -30.7% |
| Amounts receivable after more than one year | 29 | €88,450 | €80,075 | -€8,375 | -9.5% |
| Other amounts receivable | 291 | €88,450 | €80,075 | -€8,375 | -9.5% |
| Amounts receivable within one year | 40/41 | €17,086 | €34,005 | +€16,919 | +99.0% |
| Trade receivables | 40 | €17,080 | €33,999 | +€16,919 | +99.1% |
| Other amounts receivable | 41 | €6 | €6 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €87,456 | €18,948 | -€68,507 | -78.3% |
| Deferred charges and accrued income | 490/1 | €1,766 | €1,856 | +€90 | +5.1% |
| Total equity and liabilities | 10/49 | €198,344 | €137,427 | -€60,917 | -30.7% |
| Equity | 10/15 | €136,345 | €102,352 | -€33,993 | -24.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,845 | €99,852 | -€33,993 | -25.4% |
| Amounts payable | 17/49 | €61,999 | €35,075 | -€26,924 | -43.4% |
| Amounts payable within one year | 42/48 | €61,769 | €35,075 | -€26,694 | -43.2% |
| Trade debts | 44 | €6,090 | €4,242 | -€1,848 | -30.3% |
| Suppliers | 440/4 | €6,090 | €4,242 | -€1,848 | -30.3% |
| Taxes, remuneration and social security | 45 | €51,049 | €25,776 | -€25,274 | -49.5% |
| Taxes | 450/3 | €47,249 | €25,776 | -€21,474 | -45.4% |
| Remuneration and social security | 454/9 | €3,800 | - | -€3,800 | |
| Other amounts payable | 47/48 | €4,630 | €5,057 | +€428 | +9.2% |
| Accrued charges and deferred income | 492/3 | €230 | - | -€230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,787 | €1,163 | -€1,625 | -58.3% |
| Other operating charges | 640/8 | €535 | €544 | +€8 | +1.6% |
| Non-recurring operating charges | 66A | - | €583 | +€583 | |
| Gross operating margin | 9900 | €66,757 | €89,161 | +€22,404 | +33.6% |
| Operating profit (loss) | 9901 | €63,434 | €86,872 | +€23,438 | +36.9% |
| Financial income | 75/76B | €446 | €167 | -€279 | -62.5% |
| Recurring financial income | 75 | €446 | €167 | -€279 | -62.5% |
| Financial charges | 65/66B | €3,032 | €2,436 | -€596 | -19.7% |
| Recurring financial charges | 65 | €3,032 | €2,436 | -€596 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €60,848 | €84,603 | +€23,755 | +39.0% |
| Income taxes | 67/77 | €14,582 | €18,596 | +€4,014 | +27.5% |
| Profit (loss) for the period | 9904 | €46,266 | €66,007 | +€19,741 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,266 | €66,007 | +€19,741 | +42.7% |
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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 3 November 2026 via checked.be.