LEBURTON 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.
LEBURTON CONSULTING
Largest movements
- Receivables within one year +€26,068
up €26,068 (+97.0%), from €26,886 to €52,954
of which Other amounts receivable: +€25,922
- Cash +€5,817
up €5,817 (+58.1%), from €10,004 to €15,821
mainly Net result for the year (+€24,240) and Tax, wage and social debts (+€5,654)
- Tangible fixed assets -€1,452
down €1,452 (-20.4%), from €7,120 to €5,668
of which Plant, machinery and equipment: -€1,398
- Reserves +€24,000
up €24,000 (+82.8%), from €29,000 to €53,000
- Tax, wage and social debts +€5,654
up €5,654 (+67.4%), from €8,386 to €14,040
of which Remuneration and social security: +€4,161
- Trade debts +€1,059
up €1,059 (+941%), from €113 to €1,172
- Gross operating margin -€15,745
down €15,745 (-27.3%), from €57,596 to €41,852
- Other operating charges -€3,950
down €3,950 (-86.1%), from €4,590 to €640
- Taxes -€3,275
down €3,275 (-23.4%), from €14,003 to €10,728
- Financial charges -€2,392
down €2,392 (-37.0%), from €6,457 to €4,065
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 | €44,286 | €75,238 | +€30,953 | +69.9% |
| Fixed assets | 21/28 | €7,395 | €5,943 | -€1,452 | -19.6% |
| Tangible fixed assets | 22/27 | €7,120 | €5,668 | -€1,452 | -20.4% |
| Land and buildings | 22 | €2,805 | €2,500 | -€305 | -10.9% |
| Plant, machinery and equipment | 23 | €4,009 | €2,611 | -€1,398 | -34.9% |
| Furniture and vehicles | 24 | €306 | €557 | +€251 | +81.9% |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €36,890 | €69,295 | +€32,405 | +87.8% |
| Amounts receivable within one year | 40/41 | €26,886 | €52,954 | +€26,068 | +97.0% |
| Trade receivables | 40 | €3,140 | €3,286 | +€146 | +4.6% |
| Other amounts receivable | 41 | €23,746 | €49,668 | +€25,922 | +109% |
| Cash at bank and in hand | 54/58 | €10,004 | €15,821 | +€5,817 | +58.1% |
| Deferred charges and accrued income | 490/1 | - | €521 | +€521 | |
| Total equity and liabilities | 10/49 | €44,286 | €75,238 | +€30,953 | +69.9% |
| Equity | 10/15 | €35,787 | €60,027 | +€24,240 | +67.7% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €29,000 | €53,000 | +€24,000 | +82.8% |
| Distributable reserves | 133 | €29,000 | €53,000 | +€24,000 | +82.8% |
| Profit (loss) carried forward | 14 | €287 | €527 | +€240 | +83.7% |
| Amounts payable | 17/49 | €8,499 | €15,212 | +€6,713 | +79.0% |
| Amounts payable within one year | 42/48 | €8,499 | €15,212 | +€6,713 | +79.0% |
| Trade debts | 44 | €113 | €1,172 | +€1,059 | +941% |
| Suppliers | 440/4 | €113 | €1,172 | +€1,059 | +941% |
| Taxes, remuneration and social security | 45 | €8,386 | €14,040 | +€5,654 | +67.4% |
| Taxes | 450/3 | €8,386 | €9,879 | +€1,493 | +17.8% |
| Remuneration and social security | 454/9 | - | €4,161 | +€4,161 | |
| Non-recurring operating income | 76A | €720 | €1,989 | +€1,270 | +176% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,880 | €2,116 | +€236 | +12.5% |
| Other operating charges | 640/8 | €4,590 | €640 | -€3,950 | -86.1% |
| Non-recurring operating charges | 66A | €1,384 | €63 | -€1,321 | -95.4% |
| Gross operating margin | 9900 | €57,596 | €41,852 | -€15,745 | -27.3% |
| Operating profit (loss) | 9901 | €49,742 | €39,033 | -€10,710 | -21.5% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €6,457 | €4,065 | -€2,392 | -37.0% |
| Recurring financial charges | 65 | €6,457 | €4,065 | -€2,392 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €43,290 | €34,968 | -€8,321 | -19.2% |
| Income taxes | 67/77 | €14,003 | €10,728 | -€3,275 | -23.4% |
| Profit (loss) for the period | 9904 | €29,287 | €24,240 | -€5,047 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,287 | €24,240 | -€5,047 | -17.2% |
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 26 October 2026 via checked.be.