LeaD 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.
LeaD Consulting
Largest movements
- Current investments -€240,000
down €240,000 (-100%), from €240,000 to €0
- Cash -€47,026
down €47,026 (-44.1%), from €106,599 to €59,573
mainly Other debts (-€260,895) and Contributions, distributions and other (-€83,855)
- Tangible fixed assets -€16,498
down €16,498 (-47.8%), from €34,536 to €18,039
- Receivables within one year -€12,508
down €12,508 (-15.7%), from €79,423 to €66,915
of which Trade receivables: -€6,876
- Other debts -€260,895
down €260,895 (-73.8%), from €353,279 to €92,384
- Tax, wage and social debts -€43,670
down €43,670 (-64.6%), from €67,558 to €23,888
of which Taxes: -€43,570
- Debts after one year -€11,536
down €11,536 (-45.7%), from €25,255 to €13,719
- Gross operating margin -€17,189
down €17,189 (-12.3%), from €139,330 to €122,141
- Taxes -€4,133
down €4,133 (-16.0%), from €25,868 to €21,735
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 | €460,558 | €144,527 | -€316,031 | -68.6% |
| Fixed assets | 21/28 | €34,536 | €18,039 | -€16,498 | -47.8% |
| Tangible fixed assets | 22/27 | €34,536 | €18,039 | -€16,498 | -47.8% |
| Furniture and vehicles | 24 | €34,536 | €18,039 | -€16,498 | -47.8% |
| Current assets | 29/58 | €426,022 | €126,488 | -€299,534 | -70.3% |
| Amounts receivable within one year | 40/41 | €79,423 | €66,915 | -€12,508 | -15.7% |
| Trade receivables | 40 | €73,791 | €66,915 | -€6,876 | -9.3% |
| Other amounts receivable | 41 | €5,632 | €0 | -€5,632 | -100% |
| Current investments | 50/53 | €240,000 | €0 | -€240,000 | -100% |
| Cash at bank and in hand | 54/58 | €106,599 | €59,573 | -€47,026 | -44.1% |
| Total equity and liabilities | 10/49 | €460,558 | €144,527 | -€316,031 | -68.6% |
| Equity | 10/15 | €3,126 | €3,000 | -€126 | -4.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126 | €0 | -€126 | -99.8% |
| Amounts payable | 17/49 | €457,432 | €141,527 | -€315,905 | -69.1% |
| Amounts payable after more than one year | 17 | €25,255 | €13,719 | -€11,536 | -45.7% |
| Financial debts | 170/4 | €25,255 | €13,719 | -€11,536 | -45.7% |
| Amounts payable within one year | 42/48 | €432,177 | €127,807 | -€304,369 | -70.4% |
| Current portion of amounts payable after more than one year | 42 | €11,333 | €11,536 | +€203 | +1.8% |
| Trade debts | 44 | €7 | €0 | -€7 | -100% |
| Suppliers | 440/4 | €7 | €0 | -€7 | -100% |
| Taxes, remuneration and social security | 45 | €67,558 | €23,888 | -€43,670 | -64.6% |
| Taxes | 450/3 | €67,458 | €23,888 | -€43,570 | -64.6% |
| Remuneration and social security | 454/9 | €100 | €0 | -€100 | -100% |
| Other amounts payable | 47/48 | €353,279 | €92,384 | -€260,895 | -73.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,498 | €16,498 | = | 0.0% |
| Other operating charges | 640/8 | €511 | €528 | +€17 | +3.4% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €139,330 | €122,141 | -€17,189 | -12.3% |
| Operating profit (loss) | 9901 | €122,321 | €105,051 | -€17,270 | -14.1% |
| Financial income | 75/76B | - | €1,233 | +€1,233 | |
| Recurring financial income | 75 | - | €1,233 | +€1,233 | |
| Financial charges | 65/66B | €937 | €821 | -€116 | -12.4% |
| Recurring financial charges | 65 | €937 | €821 | -€116 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €121,385 | €105,464 | -€15,921 | -13.1% |
| Income taxes | 67/77 | €25,868 | €21,735 | -€4,133 | -16.0% |
| Profit (loss) for the period | 9904 | €95,517 | €83,729 | -€11,788 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €95,517 | €83,729 | -€11,788 | -12.3% |
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 14 October 2026 via checked.be.