LEA 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.
LEA CONSULTING
Largest movements
- Receivables within one year +€123,188
up €123,188 (+560%), from €22,012 to €145,200
of which Trade receivables: +€139,435
- Cash +€76,775
up €76,775 (+331%), from €23,218 to €99,993
mainly Net result for the year (+€102,877) and Other debts (+€90,089)
- Other debts +€90,089
new in 2025: €90,089
- Profit (loss) carried forward +€76,467
up €76,467, from -€45,364 to €31,103
- Tax, wage and social debts +€38,849
up €38,849 (+7,274%), from €534 to €39,384
- Gross operating margin -€32,986
down €32,986 (-22.2%), from €148,886 to €115,900
- Staff costs -€16,565
no longer reported in 2025 (was €16,565)
- Taxes +€14,185
new in 2025: €14,185
- Other operating charges -€13,933
no longer reported in 2025 (was €13,933)
- Financial charges -€6,603
down €6,603 (-99.5%), from €6,637 to €33
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 | €279,546 | €478,518 | +€198,972 | +71.2% |
| Fixed assets | 21/28 | €233,325 | €233,325 | = | 0.0% |
| Financial fixed assets | 28 | €233,325 | €233,325 | = | 0.0% |
| Current assets | 29/58 | €46,221 | €245,193 | +€198,972 | +430% |
| Amounts receivable within one year | 40/41 | €22,012 | €145,200 | +€123,188 | +560% |
| Trade receivables | 40 | €5,765 | €145,200 | +€139,435 | +2,419% |
| Other amounts receivable | 41 | €16,247 | - | -€16,247 | |
| Cash at bank and in hand | 54/58 | €23,218 | €99,993 | +€76,775 | +331% |
| Deferred charges and accrued income | 490/1 | €992 | - | -€992 | |
| Total equity and liabilities | 10/49 | €279,546 | €478,518 | +€198,972 | +71.2% |
| Equity | 10/15 | €237,882 | €310,760 | +€72,877 | +30.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €275,246 | €271,657 | -€3,589 | -1.3% |
| Non-distributable reserves | 130/1 | €800 | €800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €800 | €800 | = | 0.0% |
| Tax-exempt reserves | 132 | €118,446 | €114,857 | -€3,589 | -3.0% |
| Distributable reserves | 133 | €156,000 | €156,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,364 | €31,103 | +€76,467 | |
| Provisions and deferred taxes | 16 | €39,482 | €38,286 | -€1,196 | -3.0% |
| Deferred taxes | 168 | €39,482 | €38,286 | -€1,196 | -3.0% |
| Amounts payable | 17/49 | €2,181 | €129,473 | +€127,291 | +5,835% |
| Amounts payable within one year | 42/48 | €2,181 | €129,473 | +€127,291 | +5,835% |
| Trade debts | 44 | €1,647 | - | -€1,647 | |
| Suppliers | 440/4 | €1,647 | - | -€1,647 | |
| Taxes, remuneration and social security | 45 | €534 | €39,384 | +€38,849 | +7,274% |
| Taxes | 450/3 | €534 | €39,384 | +€38,849 | +7,274% |
| Other amounts payable | 47/48 | - | €90,089 | +€90,089 | |
| Remuneration, social security and pensions | 62 | €16,565 | - | -€16,565 | |
| Other operating charges | 640/8 | €13,933 | - | -€13,933 | |
| Non-recurring operating charges | 66A | €160 | - | -€160 | |
| Gross operating margin | 9900 | €148,886 | €115,900 | -€32,986 | -22.2% |
| Operating profit (loss) | 9901 | €118,228 | €115,900 | -€2,328 | -2.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €6,637 | €33 | -€6,603 | -99.5% |
| Recurring financial charges | 65 | €6,637 | €33 | -€6,603 | -99.5% |
| Profit (loss) for the period before taxes | 9903 | €111,591 | €115,866 | +€4,276 | +3.8% |
| Transfer from deferred taxes | 780 | - | €1,196 | +€1,196 | |
| Transfer to deferred taxes | 680 | €39,482 | - | -€39,482 | |
| Income taxes | 67/77 | - | €14,185 | +€14,185 | |
| Profit (loss) for the period | 9904 | €72,109 | €102,877 | +€30,769 | +42.7% |
| Transfer from tax-exempt reserves | 789 | - | €3,589 | +€3,589 | |
| Transfer to tax-exempt reserves | 689 | €118,446 | - | -€118,446 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,337 | €106,467 | +€152,804 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.