LEADERANSA: 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.
LEADERANSA
Largest movements
- Receivables within one year +€9,146
up €9,146 (+744.7%), from €1,228 to €10,374
of which Trade receivables: +€9,680
- Deferred charges and accrued income +€5,962
up €5,962 (+103.7%), from €5,750 to €11,712
- Cash -€4,744
down €4,744 (-2.8%), from €170,603 to €165,859
mainly Contributions, distributions and other (-€100,000) and Receivables within one year (-€9,146)
- Tangible fixed assets -€2,727
down €2,727 (-20.1%), from €13,543 to €10,815
- Reserves -€97,181
down €97,181 (-56.2%), from €173,043 to €75,862
- Other debts +€82,980
up €82,980 (+2337.4%), from €3,550 to €86,531
- Tax, wage and social debts +€19,075
up €19,075 (+1193.5%), from €1,598 to €20,674
- Short-term financial debts +€2,783
up €2,783 (+89.6%), from €3,108 to €5,891
- Gross operating margin -€31,100
down €31,100 (-75.5%), from €41,195 to €10,095
- Taxes -€5,948
down €5,948 (-76.7%), from €7,755 to €1,808
- Depreciation -€614
down €614 (-17.2%), from €3,578 to €2,964
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.
Cash bridge derived
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 | €191,460 | €198,861 | +€7,401 | +3.9% |
| Fixed assets | 21/28 | €13,880 | €10,916 | -€2,964 | -21.4% |
| Intangible fixed assets | 21 | €337 | €101 | -€237 | -70.2% |
| Tangible fixed assets | 22/27 | €13,543 | €10,815 | -€2,727 | -20.1% |
| Furniture and vehicles | 24 | €13,543 | €10,815 | -€2,727 | -20.1% |
| Current assets | 29/58 | €177,581 | €187,945 | +€10,365 | +5.8% |
| Amounts receivable within one year | 40/41 | €1,228 | €10,374 | +€9,146 | +744.7% |
| Trade receivables | 40 | - | €9,680 | +€9,680 | |
| Other amounts receivable | 41 | €1,228 | €694 | -€534 | -43.5% |
| Cash at bank and in hand | 54/58 | €170,603 | €165,859 | -€4,744 | -2.8% |
| Deferred charges and accrued income | 490/1 | €5,750 | €11,712 | +€5,962 | +103.7% |
| Total equity and liabilities | 10/49 | €191,460 | €198,861 | +€7,401 | +3.9% |
| Equity | 10/15 | €180,543 | €83,362 | -€97,181 | -53.8% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €173,043 | €75,862 | -€97,181 | -56.2% |
| Distributable reserves | 133 | €173,043 | €75,862 | -€97,181 | -56.2% |
| Amounts payable | 17/49 | €10,918 | €115,499 | +€104,582 | +957.9% |
| Amounts payable within one year | 42/48 | €10,918 | €115,262 | +€104,344 | +955.7% |
| Financial debts | 43 | €3,108 | €5,891 | +€2,783 | +89.6% |
| Credit institutions | 430/8 | €3,108 | €5,891 | +€2,783 | +89.6% |
| Trade debts | 44 | €2,661 | €2,167 | -€495 | -18.6% |
| Suppliers | 440/4 | €2,661 | €2,167 | -€495 | -18.6% |
| Taxes, remuneration and social security | 45 | €1,598 | €20,674 | +€19,075 | +1193.5% |
| Taxes | 450/3 | €1,598 | €20,674 | +€19,075 | +1193.5% |
| Other amounts payable | 47/48 | €3,550 | €86,531 | +€82,980 | +2337.4% |
| Accrued charges and deferred income | 492/3 | - | €237 | +€237 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,578 | €2,964 | -€614 | -17.2% |
| Other operating charges | 640/8 | €377 | €368 | -€10 | -2.5% |
| Gross operating margin | 9900 | €41,195 | €10,095 | -€31,100 | -75.5% |
| Operating profit (loss) | 9901 | €37,240 | €6,764 | -€30,477 | -81.8% |
| Financial income | 75/76B | €0 | €18 | +€18 | +179900.0% |
| Recurring financial income | 75 | €0 | €18 | +€18 | +179900.0% |
| Financial charges | 65/66B | €1,756 | €2,155 | +€399 | +22.7% |
| Recurring financial charges | 65 | €1,756 | €2,155 | +€399 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €35,485 | €4,627 | -€30,858 | -87.0% |
| Income taxes | 67/77 | €7,755 | €1,808 | -€5,948 | -76.7% |
| Profit (loss) for the period | 9904 | €27,729 | €2,819 | -€24,910 | -89.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,729 | €2,819 | -€24,910 | -89.8% |
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 9 October 2026 via checked.be.