LEBA 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.
LEBA CONSULTING
Largest movements
- Cash +€11,362
up €11,362 (+3.9%), from €290,757 to €302,119
mainly Net result for the year (+€39,707) and Receivables within one year (+€8,429)
- Receivables within one year -€8,429
down €8,429 (-77.1%), from €10,937 to €2,507
of which Trade receivables: -€9,196
- Reserves +€39,707
up €39,707 (+17.0%), from €233,472 to €273,178
of which Non-distributable reserves: +€39,700
- Other debts -€33,512
no longer reported in 2025 (was €33,512)
- Tax, wage and social debts -€4,570
down €4,570 (-17.2%), from €26,568 to €21,998
- Gross operating margin +€50,695
up €50,695 (+887%), from €5,713 to €56,408
- Taxes +€14,620
up €14,620 (+1,080%), from €1,354 to €15,973
- Financial income +€1,004
up €1,004 (+71.0%), from €1,413 to €2,416
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 | €305,952 | €307,576 | +€1,624 | +0.5% |
| Fixed assets | 21/28 | €4,259 | €2,848 | -€1,411 | -33.1% |
| Tangible fixed assets | 22/27 | €4,259 | €2,848 | -€1,411 | -33.1% |
| Plant, machinery and equipment | 23 | €1,239 | €589 | -€651 | -52.5% |
| Furniture and vehicles | 24 | €3,019 | €2,259 | -€760 | -25.2% |
| Current assets | 29/58 | €301,693 | €304,728 | +€3,035 | +1.0% |
| Amounts receivable within one year | 40/41 | €10,937 | €2,507 | -€8,429 | -77.1% |
| Trade receivables | 40 | €10,937 | €1,741 | -€9,196 | -84.1% |
| Other amounts receivable | 41 | - | €767 | +€767 | |
| Cash at bank and in hand | 54/58 | €290,757 | €302,119 | +€11,362 | +3.9% |
| Deferred charges and accrued income | 490/1 | - | €102 | +€102 | |
| Total equity and liabilities | 10/49 | €305,952 | €307,576 | +€1,624 | +0.5% |
| Equity | 10/15 | €245,872 | €285,578 | +€39,707 | +16.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €233,472 | €273,178 | +€39,707 | +17.0% |
| Non-distributable reserves | 130/1 | €83,280 | €122,980 | +€39,700 | +47.7% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €81,420 | €121,120 | +€39,700 | +48.8% |
| Distributable reserves | 133 | €150,192 | €150,198 | +€7 | 0.0% |
| Amounts payable | 17/49 | €60,080 | €21,998 | -€38,082 | -63.4% |
| Amounts payable within one year | 42/48 | €60,080 | €21,998 | -€38,082 | -63.4% |
| Taxes, remuneration and social security | 45 | €26,568 | €21,998 | -€4,570 | -17.2% |
| Taxes | 450/3 | €26,568 | €21,998 | -€4,570 | -17.2% |
| Other amounts payable | 47/48 | €33,512 | - | -€33,512 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,150 | €1,411 | +€260 | +22.6% |
| Other operating charges | 640/8 | €1,340 | €1,537 | +€197 | +14.7% |
| Gross operating margin | 9900 | €5,713 | €56,408 | +€50,695 | +887% |
| Operating profit (loss) | 9901 | €3,223 | €53,461 | +€50,238 | +1,559% |
| Financial income | 75/76B | €1,413 | €2,416 | +€1,004 | +71.0% |
| Recurring financial income | 75 | €1,413 | €2,416 | +€1,004 | +71.0% |
| Financial charges | 65/66B | €211 | €197 | -€14 | -6.6% |
| Recurring financial charges | 65 | €211 | €197 | -€14 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €4,425 | €55,680 | +€51,255 | +1,158% |
| Income taxes | 67/77 | €1,354 | €15,973 | +€14,620 | +1,080% |
| Profit (loss) for the period | 9904 | €3,071 | €39,707 | +€36,635 | +1,193% |
| Profit (loss) for the period to be appropriated | 9905 | €3,071 | €39,707 | +€36,635 | +1,193% |
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 23 October 2026 via checked.be.