LEADERCOM: 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.
What changed
LEADERCOM
NACE 73.300, Public relations and communication consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€4,112
2024 · -€16,370+€20,482
Equity
€43,327
2024 · €39,215+€4,112
Cash
€1
2024 · €1
Balance sheet total
€114,968
2024 · €147,297-€32,329
Largest movements
Assets
- Receivables within one year -€31,464
down €31,464 (-45.8%), from €68,673 to €37,208
of which Other amounts receivable: -€41,449
Equity and liabilities
- Provisions -€26,547
down €26,547 (-100.0%), from €26,547 to €0
- Trade debts -€18,940
down €18,940 (-83.4%), from €22,697 to €3,757
- Accrued charges and deferred income +€9,206
new in 2025: €9,206
- Short-term financial debts +€8,524
up €8,524 (+136.4%), from €6,251 to €14,775
- Debts after one year -€8,320
down €8,320 (-100.0%), from €8,320 to €0
Income statement
- Gross operating margin -€32,000
down €32,000 (-43.5%), from €73,523 to €41,523
- Staff costs -€29,021
down €29,021 (-71.1%), from €40,808 to €11,787
- Provisions -€24,089
down €24,089 (-980.0%), from -€2,458 to -€26,547
- Financial charges -€5,702
down €5,702 (-15.8%), from €36,055 to €30,353
- Taxes +€5,162
up €5,162 (+963.8%), from €536 to €5,697
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.
Result 2024
-€16,370
Gross operating margin
-€32,000
Staff costs
+€29,021
Depreciation
-€1,223
Provisions
+€24,089
Other operating charges
+€341
Other operating items
+€1,172
Financial income
-€1,458
Financial charges
+€5,702
Taxes
-€5,162
Result 2025
€4,112
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.
From operations
+€10,074
Investment
-€6,713
Financing
-€3,360
Cash 2024
€1
From operations (derived)
+€10,074
Net result for the year
+€4,112
Depreciation
+€7,688
Receivables within one year
+€31,464
Deferred charges and accrued income
-€110
Provisions
-€26,547
Trade debts
-€18,940
Tax, wage and social debts
+€3,200
Accrued charges and deferred income
+€9,206
Investment (derived)
-€6,713
Investment in fixed assets (net)
-€6,713
Financing
-€3,360
Debts after one year
-€8,320
Current portion of long-term debt
-€3,564
Short-term financial debts
+€8,524
Cash 2025
€1
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,297 | €114,968 | -€32,329 | -21.9% |
| Fixed assets | 21/28 | €16,570 | €15,596 | -€974 | -5.9% |
| Intangible fixed assets | 21 | €2,602 | €1,362 | -€1,240 | -47.7% |
| Tangible fixed assets | 22/27 | €13,469 | €13,734 | +€266 | +2.0% |
| Plant, machinery and equipment | 23 | €4,105 | €1,989 | -€2,116 | -51.5% |
| Furniture and vehicles | 24 | €1,009 | €5,751 | +€4,742 | +469.8% |
| Other tangible fixed assets | 26 | €8,354 | €5,994 | -€2,361 | -28.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €130,726 | €99,372 | -€31,354 | -24.0% |
| Amounts receivable after more than one year | 29 | €61,892 | €61,892 | = | 0.0% |
| Other amounts receivable | 291 | €61,892 | €61,892 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €68,673 | €37,208 | -€31,464 | -45.8% |
| Trade receivables | 40 | €11,616 | €21,600 | +€9,984 | +86.0% |
| Other amounts receivable | 41 | €57,057 | €15,608 | -€41,449 | -72.6% |
| Cash at bank and in hand | 54/58 | €1 | €1 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €161 | €271 | +€110 | +68.5% |
| Total equity and liabilities | 10/49 | €147,297 | €114,968 | -€32,329 | -21.9% |
| Equity | 10/15 | €39,215 | €43,327 | +€4,112 | +10.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,395 | €37,127 | +€1,732 | +4.9% |
| Distributable reserves | 133 | €35,395 | €37,127 | +€1,732 | +4.9% |
| Profit (loss) carried forward | 14 | -€2,380 | €0 | +€2,380 | |
| Provisions and deferred taxes | 16 | €26,547 | €0 | -€26,547 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €26,547 | €0 | -€26,547 | -100.0% |
| Other liabilities and charges | 164/5 | €26,547 | €0 | -€26,547 | -100.0% |
| Amounts payable | 17/49 | €81,535 | €71,641 | -€9,894 | -12.1% |
| Amounts payable after more than one year | 17 | €8,320 | €0 | -€8,320 | -100.0% |
| Financial debts | 170/4 | €8,320 | €0 | -€8,320 | -100.0% |
| Amounts payable within one year | 42/48 | €73,215 | €62,434 | -€10,780 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €11,884 | €8,320 | -€3,564 | -30.0% |
| Financial debts | 43 | €6,251 | €14,775 | +€8,524 | +136.4% |
| Credit institutions | 430/8 | €6,251 | €14,775 | +€8,524 | +136.4% |
| Trade debts | 44 | €22,697 | €3,757 | -€18,940 | -83.4% |
| Suppliers | 440/4 | €22,697 | €3,757 | -€18,940 | -83.4% |
| Taxes, remuneration and social security | 45 | €32,383 | €35,582 | +€3,200 | +9.9% |
| Taxes | 450/3 | €19,540 | €22,872 | +€3,331 | +17.0% |
| Remuneration and social security | 454/9 | €12,842 | €12,710 | -€132 | -1.0% |
| Accrued charges and deferred income | 492/3 | - | €9,206 | +€9,206 | |
| Remuneration, social security and pensions | 62 | €40,808 | €11,787 | -€29,021 | -71.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,465 | €7,688 | +€1,223 | +18.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,458 | -€26,547 | -€24,089 | -980.0% |
| Other operating charges | 640/8 | €1,664 | €1,323 | -€341 | -20.5% |
| Non-recurring operating charges | 66A | €10,078 | €8,906 | -€1,172 | -11.6% |
| Gross operating margin | 9900 | €73,523 | €41,523 | -€32,000 | -43.5% |
| Operating profit (loss) | 9901 | €16,967 | €38,366 | +€21,400 | +126.1% |
| Financial income | 75/76B | €3,254 | €1,796 | -€1,458 | -44.8% |
| Recurring financial income | 75 | €3,254 | €1,796 | -€1,458 | -44.8% |
| Financial charges | 65/66B | €36,055 | €30,353 | -€5,702 | -15.8% |
| Recurring financial charges | 65 | €36,055 | €30,353 | -€5,702 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,834 | €9,809 | +€25,644 | |
| Income taxes | 67/77 | €536 | €5,697 | +€5,162 | +963.8% |
| Profit (loss) for the period | 9904 | -€16,370 | €4,112 | +€20,482 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,370 | €4,112 | +€20,482 |
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 11 October 2026 via checked.be.