LEAP 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.
LEAP CONSULTING
Largest movements
- Cash +€22,588
up €22,588 (+22.8%), from €99,097 to €121,685
mainly Net result for the year (+€48,833) and Other debts (+€19,750)
- Tangible fixed assets -€10,806
down €10,806 (-16.7%), from €64,596 to €53,790
of which Furniture and vehicles: -€10,556
- Receivables within one year -€4,713
down €4,713 (-5.3%), from €89,173 to €84,460
of which Trade receivables: -€3,881
- Other debts +€19,750
up €19,750 (+12.4%), from €159,213 to €178,963
- Debts after one year -€14,624
down €14,624 (-30.2%), from €48,361 to €33,736
- Trade debts +€4,345
up €4,345 (+358%), from €1,212 to €5,557
- Gross operating margin +€10,114
up €10,114 (+14.7%), from €68,880 to €78,994
- Taxes -€4,696
down €4,696 (-34.3%), from €13,680 to €8,984
- Depreciation +€2,022
up €2,022 (+12.4%), from €16,368 to €18,390
- Financial charges -€1,253
down €1,253 (-39.9%), from €3,141 to €1,888
- Financial income -€1,003
no longer reported in 2025 (was €1,003)
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 | €257,867 | €264,936 | +€7,069 | +2.7% |
| Fixed assets | 21/28 | €69,596 | €58,790 | -€10,806 | -15.5% |
| Tangible fixed assets | 22/27 | €64,596 | €53,790 | -€10,806 | -16.7% |
| Plant, machinery and equipment | 23 | €839 | €589 | -€251 | -29.9% |
| Furniture and vehicles | 24 | €63,757 | €53,202 | -€10,556 | -16.6% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €188,270 | €206,146 | +€17,875 | +9.5% |
| Amounts receivable within one year | 40/41 | €89,173 | €84,460 | -€4,713 | -5.3% |
| Trade receivables | 40 | €61,005 | €57,124 | -€3,881 | -6.4% |
| Other amounts receivable | 41 | €28,168 | €27,336 | -€832 | -3.0% |
| Cash at bank and in hand | 54/58 | €99,097 | €121,685 | +€22,588 | +22.8% |
| Total equity and liabilities | 10/49 | €257,867 | €264,936 | +€7,069 | +2.7% |
| Equity | 10/15 | €24,703 | €23,536 | -€1,167 | -4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,243 | €3,076 | -€1,167 | -27.5% |
| Amounts payable | 17/49 | €233,164 | €241,400 | +€8,237 | +3.5% |
| Amounts payable after more than one year | 17 | €48,361 | €33,736 | -€14,624 | -30.2% |
| Financial debts | 170/4 | €48,361 | €33,736 | -€14,624 | -30.2% |
| Amounts payable within one year | 42/48 | €184,803 | €207,664 | +€22,861 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €14,059 | €14,624 | +€566 | +4.0% |
| Trade debts | 44 | €1,212 | €5,557 | +€4,345 | +358% |
| Suppliers | 440/4 | €1,212 | €5,557 | +€4,345 | +358% |
| Taxes, remuneration and social security | 45 | €10,319 | €8,520 | -€1,800 | -17.4% |
| Taxes | 450/3 | €10,319 | €8,520 | -€1,800 | -17.4% |
| Other amounts payable | 47/48 | €159,213 | €178,963 | +€19,750 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,368 | €18,390 | +€2,022 | +12.4% |
| Other operating charges | 640/8 | €876 | €900 | +€24 | +2.7% |
| Gross operating margin | 9900 | €68,880 | €78,994 | +€10,114 | +14.7% |
| Operating profit (loss) | 9901 | €51,635 | €59,704 | +€8,069 | +15.6% |
| Financial income | 75/76B | €1,003 | - | -€1,003 | |
| Recurring financial income | 75 | €1,003 | - | -€1,003 | |
| Financial charges | 65/66B | €3,141 | €1,888 | -€1,253 | -39.9% |
| Recurring financial charges | 65 | €3,141 | €1,888 | -€1,253 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €49,497 | €57,816 | +€8,319 | +16.8% |
| Income taxes | 67/77 | €13,680 | €8,984 | -€4,696 | -34.3% |
| Profit (loss) for the period | 9904 | €35,817 | €48,833 | +€13,015 | +36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,817 | €48,833 | +€13,015 | +36.3% |
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 16 October 2026 via checked.be.