LEAF 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.
LEAF CONSULTING
Largest movements
- Financial fixed assets +€415,238
new in 2025: €415,238
- Cash +€359,094
up €359,094 (+363.2%), from €98,866 to €457,960
mainly Net result for the year (+€3.5m) and Other debts (+€500,000)
- Receivables within one year +€52,936
up €52,936 (+338.0%), from €15,661 to €68,597
of which Trade receivables: +€39,450
- Other debts +€500,000
new in 2025: €500,000
- Profit (loss) carried forward +€241,250
up €241,250 (+269.8%), from €89,405 to €330,654
- Tax, wage and social debts +€83,633
up €83,633 (+393.0%), from €21,278 to €104,911
of which Taxes: +€83,633
- Financial income +€3.4m
up €3.4m (+28924540.1%), from €12 to €3.4m
- Gross operating margin -€11,572
down €11,572 (-15.3%), from €75,731 to €64,159
- Taxes -€2,386
down €2,386 (-15.7%), from €15,188 to €12,802
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 | €117,344 | €942,682 | +€825,338 | +703.3% |
| Fixed assets | 21/28 | €1,358 | €416,126 | +€414,768 | +30548.6% |
| Tangible fixed assets | 22/27 | €1,358 | €887 | -€470 | -34.6% |
| Furniture and vehicles | 24 | €1,358 | €887 | -€470 | -34.6% |
| Financial fixed assets | 28 | - | €415,238 | +€415,238 | |
| Current assets | 29/58 | €115,987 | €526,557 | +€410,570 | +354.0% |
| Amounts receivable within one year | 40/41 | €15,661 | €68,597 | +€52,936 | +338.0% |
| Trade receivables | 40 | €15,000 | €54,450 | +€39,450 | +263.0% |
| Other amounts receivable | 41 | €661 | €14,147 | +€13,486 | +2040.3% |
| Cash at bank and in hand | 54/58 | €98,866 | €457,960 | +€359,094 | +363.2% |
| Deferred charges and accrued income | 490/1 | €1,460 | - | -€1,460 | |
| Total equity and liabilities | 10/49 | €117,344 | €942,682 | +€825,338 | +703.3% |
| Equity | 10/15 | €94,405 | €335,654 | +€241,250 | +255.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,405 | €330,654 | +€241,250 | +269.8% |
| Amounts payable | 17/49 | €22,940 | €607,028 | +€584,088 | +2546.2% |
| Amounts payable within one year | 42/48 | €22,840 | €606,928 | +€584,088 | +2557.3% |
| Trade debts | 44 | €1,562 | €2,017 | +€456 | +29.2% |
| Suppliers | 440/4 | €1,562 | €2,017 | +€456 | +29.2% |
| Taxes, remuneration and social security | 45 | €21,278 | €104,911 | +€83,633 | +393.0% |
| Taxes | 450/3 | €17,528 | €101,161 | +€83,633 | +477.1% |
| Remuneration and social security | 454/9 | €3,750 | €3,750 | = | 0.0% |
| Other amounts payable | 47/48 | - | €500,000 | +€500,000 | |
| Accrued charges and deferred income | 492/3 | €100 | €100 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203 | €470 | +€267 | +131.6% |
| Other operating charges | 640/8 | €535 | €1,106 | +€570 | +106.6% |
| Gross operating margin | 9900 | €75,731 | €64,159 | -€11,572 | -15.3% |
| Operating profit (loss) | 9901 | €74,993 | €62,583 | -€12,410 | -16.5% |
| Financial income | 75/76B | €12 | €3,416,000 | +€3.4m | +28924540.1% |
| Recurring financial income | 75 | €12 | €3,416,000 | +€3.4m | +28924540.1% |
| Financial charges | 65/66B | €1,354 | €1,002 | -€352 | -26.0% |
| Recurring financial charges | 65 | €1,354 | €1,002 | -€352 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €73,651 | €3,477,581 | +€3.4m | +4621.7% |
| Income taxes | 67/77 | €15,188 | €12,802 | -€2,386 | -15.7% |
| Profit (loss) for the period | 9904 | €58,463 | €3,464,779 | +€3.4m | +5826.5% |
| Profit (loss) for the period to be appropriated | 9905 | €58,463 | €3,464,779 | +€3.4m | +5826.5% |
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.