Leader Services: 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.
Leader Services
Largest movements
- Cash +€67,870
up €67,870 (+243%), from €27,945 to €95,815
mainly Net result for the year (+€49,823) and Tax, wage and social debts (+€19,101)
- Receivables within one year +€24,540
up €24,540 (+39.8%), from €61,655 to €86,195
of which Other amounts receivable: +€71,399
- Tangible fixed assets -€7,993
down €7,993 (-50.0%), from €15,987 to €7,994
- Profit (loss) carried forward +€49,824
up €49,824 (+80.1%), from €62,199 to €112,023
- Tax, wage and social debts +€19,101
up €19,101 (+146%), from €13,073 to €32,174
- Trade debts +€15,492
up €15,492 (+71.6%), from €21,636 to €37,128
- Gross operating margin +€133,210
up €133,210 (+197%), from €67,697 to €200,907
- Staff costs +€105,485
up €105,485 (+427%), from €24,682 to €130,167
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 | €109,908 | €194,325 | +€84,417 | +76.8% |
| Fixed assets | 21/28 | €20,308 | €12,315 | -€7,993 | -39.4% |
| Tangible fixed assets | 22/27 | €15,987 | €7,994 | -€7,993 | -50.0% |
| Furniture and vehicles | 24 | €15,987 | €7,994 | -€7,993 | -50.0% |
| Financial fixed assets | 28 | €4,321 | €4,321 | = | 0.0% |
| Current assets | 29/58 | €89,600 | €182,010 | +€92,410 | +103% |
| Amounts receivable within one year | 40/41 | €61,655 | €86,195 | +€24,540 | +39.8% |
| Trade receivables | 40 | €47,048 | €189 | -€46,859 | -99.6% |
| Other amounts receivable | 41 | €14,607 | €86,006 | +€71,399 | +489% |
| Cash at bank and in hand | 54/58 | €27,945 | €95,815 | +€67,870 | +243% |
| Total equity and liabilities | 10/49 | €109,908 | €194,325 | +€84,417 | +76.8% |
| Equity | 10/15 | €65,199 | €115,023 | +€49,824 | +76.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,199 | €112,023 | +€49,824 | +80.1% |
| Amounts payable | 17/49 | €44,709 | €79,302 | +€34,593 | +77.4% |
| Amounts payable within one year | 42/48 | €44,709 | €79,302 | +€34,593 | +77.4% |
| Trade debts | 44 | €21,636 | €37,128 | +€15,492 | +71.6% |
| Suppliers | 440/4 | €21,636 | €37,128 | +€15,492 | +71.6% |
| Taxes, remuneration and social security | 45 | €13,073 | €32,174 | +€19,101 | +146% |
| Remuneration and social security | 454/9 | €13,073 | €32,174 | +€19,101 | +146% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €24,682 | €130,167 | +€105,485 | +427% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,994 | €7,994 | = | 0.0% |
| Other operating charges | 640/8 | €657 | €267 | -€390 | -59.4% |
| Gross operating margin | 9900 | €67,697 | €200,907 | +€133,210 | +197% |
| Operating profit (loss) | 9901 | €34,364 | €62,479 | +€28,115 | +81.8% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €2,211 | €2,131 | -€80 | -3.6% |
| Recurring financial charges | 65 | €2,211 | €2,131 | -€80 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €32,155 | €60,348 | +€28,193 | +87.7% |
| Income taxes | 67/77 | €9,162 | €10,525 | +€1,363 | +14.9% |
| Profit (loss) for the period | 9904 | €22,993 | €49,823 | +€26,830 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €22,993 | €49,823 | +€26,830 | +117% |
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 25 October 2026 via checked.be.