LEDA 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.
LEDA Consulting
Largest movements
- Cash +€10,671
up €10,671 (+184%), from €5,812 to €16,483
mainly Net result for the year (+€10,043) and Tax, wage and social debts (+€3,013)
- Receivables within one year +€2,205
up €2,205 (+27.0%), from €8,174 to €10,379
of which Other amounts receivable: +€2,205
- Deferred charges and accrued income +€917
new in 2025: €917
- Profit (loss) carried forward +€10,043
up €10,043 (+39.1%), from -€25,652 to -€15,610
- Tax, wage and social debts +€3,013
new in 2025: €3,013
- Trade debts +€737
up €737, from €0 to €737
- Gross operating margin +€20,007
up €20,007, from -€6,452 to €13,555
- Taxes +€3,005
up €3,005 (+2,277%), from €132 to €3,137
- Financial charges +€182
up €182 (+228%), from €80 to €262
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 | €13,985 | €27,778 | +€13,793 | +98.6% |
| Current assets | 29/58 | €13,985 | €27,778 | +€13,793 | +98.6% |
| Amounts receivable within one year | 40/41 | €8,174 | €10,379 | +€2,205 | +27.0% |
| Trade receivables | 40 | €968 | €968 | = | 0.0% |
| Other amounts receivable | 41 | €7,206 | €9,411 | +€2,205 | +30.6% |
| Cash at bank and in hand | 54/58 | €5,812 | €16,483 | +€10,671 | +184% |
| Deferred charges and accrued income | 490/1 | - | €917 | +€917 | |
| Total equity and liabilities | 10/49 | €13,985 | €27,778 | +€13,793 | +98.6% |
| Equity | 10/15 | €13,985 | €24,028 | +€10,043 | +71.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €37,638 | €37,638 | = | 0.0% |
| Distributable reserves | 133 | €37,638 | €37,638 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,652 | -€15,610 | +€10,043 | +39.1% |
| Amounts payable | 17/49 | €0 | €3,750 | +€3,750 | |
| Amounts payable within one year | 42/48 | €0 | €3,750 | +€3,750 | |
| Trade debts | 44 | €0 | €737 | +€737 | |
| Suppliers | 440/4 | €0 | €737 | +€737 | |
| Taxes, remuneration and social security | 45 | - | €3,013 | +€3,013 | |
| Taxes | 450/3 | - | €3,013 | +€3,013 | |
| Other operating charges | 640/8 | €110 | €113 | +€4 | +3.4% |
| Gross operating margin | 9900 | -€6,452 | €13,555 | +€20,007 | |
| Operating profit (loss) | 9901 | -€6,562 | €13,441 | +€20,003 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €80 | €262 | +€182 | +228% |
| Recurring financial charges | 65 | €80 | €262 | +€182 | +228% |
| Profit (loss) for the period before taxes | 9903 | -€6,641 | €13,180 | +€19,821 | |
| Income taxes | 67/77 | €132 | €3,137 | +€3,005 | +2,277% |
| Profit (loss) for the period | 9904 | -€6,773 | €10,043 | +€16,815 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,773 | €10,043 | +€16,815 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.