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LEAN-INTERACTIONS: what changed

Two fiscal 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

LEAN-INTERACTIONS

BE 0883.786.893
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€276,601
2024 · €269,888+€6,713
Equity
€901,925
2024 · €625,324+€276,601
Cash
€433,046
2024 · €338,975+€94,071
Balance sheet total
€1.3m
2024 · €1.1m+€188,999

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€170,104

    up €170,104 (+53.2%), from €319,680 to €489,784

    of which Other amounts receivable: +€167,338

  • Cash +€94,071

    up €94,071 (+27.8%), from €338,975 to €433,046

    mainly Net result for the year (+€276,601) and Depreciation (+€125,113)

  • Tangible fixed assets -€48,376

    down €48,376 (-11.5%), from €421,088 to €372,712

    of which Furniture and vehicles: -€26,563

  • Intangible fixed assets -€33,000

    down €33,000 (-61.6%), from €53,567 to €20,567

Equity and liabilities
  • Reserves +€276,601

    up €276,601 (+44.7%), from €619,124 to €895,725

    of which Distributable reserves: +€276,601

  • Debts after one year -€59,891

    down €59,891 (-36.1%), from €166,049 to €106,158

  • Other debts -€33,947

    down €33,947 (-100.0%), from €33,947 to €0

Income statement
  • Gross operating margin +€16,611

    up €16,611 (+1.5%), from €1.1m to €1.1m

  • Taxes +€12,355

    up €12,355 (+10.1%), from €122,916 to €135,271

From the 2024 result to the 2025 result

effect on the 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 €269,888
Gross operating margin +€16,611
Staff costs -€5,766
Depreciation +€3,968
Other operating charges +€4,593
Other operating items -€5,538
Financial income +€2,403
Financial charges +€2,796
Taxes -€12,355
Result 2025 €276,601

Cash bridge derived

cash 2024 to 2025

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 +€201,974
Investment -€43,737
Financing -€64,166
Cash 2024 €338,975
Net result for the year +€276,601
Depreciation +€125,113
Receivables within one year -€170,104
Deferred charges and accrued income -€6,200
Trade debts +€4,268
Tax, wage and social debts +€6,243
Other debts -€33,947
Investment in fixed assets (net) -€43,737
Debts after one year -€59,891
Current portion of long-term debt -€12,374
Short-term financial debts +€8,100
Cash 2025 €433,046
Every line side by side 54 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,138,628 €1,327,627 +€188,999 +16.6%
Fixed assets 21/28 €474,655 €393,279 -€81,376 -17.1%
Intangible fixed assets 21 €53,567 €20,567 -€33,000 -61.6%
Tangible fixed assets 22/27 €421,088 €372,712 -€48,376 -11.5%
Land and buildings 22 €251,271 €230,542 -€20,729 -8.2%
Plant, machinery and equipment 23 €6,969 €5,885 -€1,084 -15.6%
Furniture and vehicles 24 €157,597 €131,034 -€26,563 -16.9%
Other tangible fixed assets 26 €5,251 €5,251 = 0.0%
Current assets 29/58 €663,973 €934,348 +€270,375 +40.7%
Amounts receivable within one year 40/41 €319,680 €489,784 +€170,104 +53.2%
Trade receivables 40 €274,999 €277,766 +€2,767 +1.0%
Other amounts receivable 41 €44,680 €212,018 +€167,338 +374.5%
Cash at bank and in hand 54/58 €338,975 €433,046 +€94,071 +27.8%
Deferred charges and accrued income 490/1 €5,318 €11,518 +€6,200 +116.6%
Total equity and liabilities 10/49 €1,138,628 €1,327,627 +€188,999 +16.6%
Equity 10/15 €625,324 €901,925 +€276,601 +44.2%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €619,124 €895,725 +€276,601 +44.7%
Non-distributable reserves 130/1 €0 - =
Reserves not available under the articles 1311 €0 - =
Tax-exempt reserves 132 €84,200 €84,200 = 0.0%
Distributable reserves 133 €534,924 €811,525 +€276,601 +51.7%
Profit (loss) carried forward 14 €0 €0 =
Provisions and deferred taxes 16 €20,689 €20,689 = 0.0%
Provisions for liabilities and charges 160/5 €20,689 €20,689 = 0.0%
Pensions and similar obligations 160 €20,689 €20,689 = 0.0%
Amounts payable 17/49 €492,615 €405,013 -€87,602 -17.8%
Amounts payable after more than one year 17 €166,049 €106,158 -€59,891 -36.1%
Financial debts 170/4 €166,049 €106,158 -€59,891 -36.1%
Amounts payable within one year 42/48 €326,565 €298,855 -€27,711 -8.5%
Current portion of amounts payable after more than one year 42 €79,058 €66,684 -€12,374 -15.7%
Financial debts 43 €1,847 €9,946 +€8,100 +438.6%
Credit institutions 430/8 €1,847 €9,946 +€8,100 +438.6%
Trade debts 44 €31,992 €36,260 +€4,268 +13.3%
Suppliers 440/4 €31,992 €36,260 +€4,268 +13.3%
Taxes, remuneration and social security 45 €179,721 €185,964 +€6,243 +3.5%
Taxes 450/3 €110,614 €124,645 +€14,031 +12.7%
Remuneration and social security 454/9 €69,108 €61,320 -€7,788 -11.3%
Other amounts payable 47/48 €33,947 €0 -€33,947 -100.0%
Remuneration, social security and pensions 62 €542,697 €548,463 +€5,766 +1.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €129,081 €125,113 -€3,968 -3.1%
Other operating charges 640/8 €12,739 €8,146 -€4,593 -36.1%
Non-recurring operating charges 66A - €5,538 +€5,538
Gross operating margin 9900 €1,085,429 €1,102,041 +€16,611 +1.5%
Operating profit (loss) 9901 €400,913 €414,781 +€13,868 +3.5%
Financial income 75/76B €4,372 €6,776 +€2,403 +55.0%
Recurring financial income 75 €4,372 €6,776 +€2,403 +55.0%
Financial charges 65/66B €12,481 €9,685 -€2,796 -22.4%
Recurring financial charges 65 €12,481 €9,685 -€2,796 -22.4%
Profit (loss) for the period before taxes 9903 €392,804 €411,872 +€19,068 +4.9%
Income taxes 67/77 €122,916 €135,271 +€12,355 +10.1%
Profit (loss) for the period 9904 €269,888 €276,601 +€6,713 +2.5%
Transfer to tax-exempt reserves 689 €84,200 €0 -€84,200 -100.0%
Profit (loss) for the period to be appropriated 9905 €185,688 €276,601 +€90,913 +49.0%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.