LEEMAN IT CONSULTANCY: 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.
LEEMAN IT CONSULTANCY
Largest movements
- Cash -€8,047
down €8,047 (-23.6%), from €34,153 to €26,106
mainly Contributions, distributions and other (-€28,235) and Investment in fixed assets (net) (-€8,750)
- Receivables within one year +€6,583
up €6,583 (+41.5%), from €15,864 to €22,447
of which Trade receivables: +€6,915
- Tangible fixed assets +€4,933
up €4,933 (+128%), from €3,841 to €8,774
of which Furniture and vehicles: +€4,933
- Deferred charges and accrued income +€1,355
up €1,355 (+48.4%), from €2,801 to €4,156
- Other debts +€5,583
up €5,583 (+131%), from €4,254 to €9,837
- Reserves -€3,006
down €3,006 (-6.1%), from €49,530 to €46,524
- Tax, wage and social debts +€1,965
up €1,965 (+1,702%), from €115 to €2,080
- Gross operating margin +€5,518
up €5,518 (+14.7%), from €37,570 to €43,087
- Taxes +€1,388
up €1,388 (+21.2%), from €6,543 to €7,931
- Depreciation +€1,155
up €1,155 (+43.4%), from €2,662 to €3,817
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 | €56,659 | €61,482 | +€4,823 | +8.5% |
| Fixed assets | 21/28 | €3,841 | €8,774 | +€4,933 | +128% |
| Tangible fixed assets | 22/27 | €3,841 | €8,774 | +€4,933 | +128% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,841 | €8,774 | +€4,933 | +128% |
| Current assets | 29/58 | €52,818 | €52,709 | -€110 | -0.2% |
| Amounts receivable within one year | 40/41 | €15,864 | €22,447 | +€6,583 | +41.5% |
| Trade receivables | 40 | €14,625 | €21,540 | +€6,915 | +47.3% |
| Other amounts receivable | 41 | €1,239 | €907 | -€332 | -26.8% |
| Cash at bank and in hand | 54/58 | €34,153 | €26,106 | -€8,047 | -23.6% |
| Deferred charges and accrued income | 490/1 | €2,801 | €4,156 | +€1,355 | +48.4% |
| Total equity and liabilities | 10/49 | €56,659 | €61,482 | +€4,823 | +8.5% |
| Equity | 10/15 | €50,530 | €47,524 | -€3,006 | -5.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €49,530 | €46,524 | -€3,006 | -6.1% |
| Distributable reserves | 133 | €49,530 | €46,524 | -€3,006 | -6.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €6,129 | €13,958 | +€7,829 | +128% |
| Amounts payable within one year | 42/48 | €5,860 | €13,609 | +€7,749 | +132% |
| Trade debts | 44 | €1,491 | €1,691 | +€200 | +13.4% |
| Suppliers | 440/4 | €1,491 | €1,691 | +€200 | +13.4% |
| Taxes, remuneration and social security | 45 | €115 | €2,080 | +€1,965 | +1,702% |
| Taxes | 450/3 | €115 | €2,080 | +€1,965 | +1,702% |
| Other amounts payable | 47/48 | €4,254 | €9,837 | +€5,583 | +131% |
| Accrued charges and deferred income | 492/3 | €269 | €349 | +€80 | +29.7% |
| Non-recurring operating income | 76A | €14,538 | €0 | -€14,538 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,662 | €3,817 | +€1,155 | +43.4% |
| Other operating charges | 640/8 | €1,307 | €1,621 | +€314 | +24.0% |
| Gross operating margin | 9900 | €37,570 | €43,087 | +€5,518 | +14.7% |
| Operating profit (loss) | 9901 | €33,600 | €37,649 | +€4,049 | +12.0% |
| Financial income | 75/76B | €91 | €15 | -€75 | -83.0% |
| Recurring financial income | 75 | €91 | €15 | -€75 | -83.0% |
| Financial charges | 65/66B | €4,333 | €4,504 | +€171 | +3.9% |
| Recurring financial charges | 65 | €4,333 | €4,504 | +€171 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €29,358 | €33,160 | +€3,803 | +13.0% |
| Income taxes | 67/77 | €6,543 | €7,931 | +€1,388 | +21.2% |
| Profit (loss) for the period | 9904 | €22,814 | €25,230 | +€2,415 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,814 | €25,230 | +€2,415 | +10.6% |
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 21 October 2026 via checked.be.