LEEMANS MANAGEMENT SERVICES: what changed
What changed
LEEMANS MANAGEMENT SERVICES
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€24,018
2024 · -€110,488+€134,506
Equity
€1.4m
2024 · €1.3m+€24,018
Cash
-
2024 · €201-€201
Balance sheet total
€1.7m
2024 · €1.8m-€107,720
Largest movements
Assets
- Receivables within one year -€105,090
down €105,090 (-98.5%), from €106,684 to €1,594
of which Other amounts receivable: -€105,000
Equity and liabilities
- Debts after one year -€145,500
down €145,500 (-31.1%), from €467,100 to €321,600
- Reserves +€24,018
up €24,018 (+1.8%), from €1.3m to €1.3m
Income statement
- Financial charges -€198,272
down €198,272 (-99.4%), from €199,495 to €1,223
of which Non-recurring financial charges: -€197,961
- Financial income -€66,922
down €66,922 (-100.0%), from €66,925 to €3
- Gross operating margin +€5,214
up €5,214 (+20.1%), from €25,957 to €31,170
- Other operating charges +€1,804
up €1,804 (+202%), from €892 to €2,696
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€110,488
Gross operating margin
+€5,214
Depreciation
-€75
Other operating charges
-€1,804
Financial income
-€66,922
Financial charges
+€198,272
Taxes
-€178
Result 2025
€24,018
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€133,411
Investment
€0
Financing
-€133,613
Cash 2024
€201
From operations (derived)
+€133,411
Net result for the year
+€24,018
Depreciation
+€2,650
Receivables after one year
-€801
Receivables within one year
+€105,090
Deferred charges and accrued income
+€580
Trade debts
+€1,244
Tax, wage and social debts
+€592
Advances received
-€412
Accrued charges and deferred income
+€450
Financing
-€133,613
Debts after one year
-€145,500
Short-term financial debts
+€11,887
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,801,127 | €1,693,407 | -€107,720 | -6.0% |
| Fixed assets | 21/28 | €1,561,605 | €1,558,955 | -€2,650 | -0.2% |
| Tangible fixed assets | 22/27 | €25,588 | €22,938 | -€2,650 | -10.4% |
| Land and buildings | 22 | €7,242 | €6,228 | -€1,015 | -14.0% |
| Plant, machinery and equipment | 23 | €4,526 | €3,816 | -€710 | -15.7% |
| Other tangible fixed assets | 26 | €13,820 | €12,894 | -€926 | -6.7% |
| Financial fixed assets | 28 | €1,536,017 | €1,536,017 | = | 0.0% |
| Current assets | 29/58 | €239,523 | €134,452 | -€105,070 | -43.9% |
| Amounts receivable after more than one year | 29 | €132,057 | €132,858 | +€801 | +0.6% |
| Other amounts receivable | 291 | €132,057 | €132,858 | +€801 | +0.6% |
| Amounts receivable within one year | 40/41 | €106,684 | €1,594 | -€105,090 | -98.5% |
| Trade receivables | 40 | €90 | - | -€90 | |
| Other amounts receivable | 41 | €106,594 | €1,594 | -€105,000 | -98.5% |
| Cash at bank and in hand | 54/58 | €201 | - | -€201 | |
| Deferred charges and accrued income | 490/1 | €580 | - | -€580 | |
| Total equity and liabilities | 10/49 | €1,801,127 | €1,693,407 | -€107,720 | -6.0% |
| Equity | 10/15 | €1,330,926 | €1,354,944 | +€24,018 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,312,326 | €1,336,344 | +€24,018 | +1.8% |
| Distributable reserves | 133 | €1,312,326 | €1,336,344 | +€24,018 | +1.8% |
| Amounts payable | 17/49 | €470,201 | €338,463 | -€131,738 | -28.0% |
| Amounts payable after more than one year | 17 | €467,100 | €321,600 | -€145,500 | -31.1% |
| Financial debts | 170/4 | €467,100 | €321,600 | -€145,500 | -31.1% |
| Amounts payable within one year | 42/48 | €3,101 | €16,413 | +€13,312 | +429% |
| Financial debts | 43 | - | €11,887 | +€11,887 | |
| Credit institutions | 430/8 | - | €11,887 | +€11,887 | |
| Trade debts | 44 | €443 | €1,688 | +€1,244 | +281% |
| Suppliers | 440/4 | €443 | €1,688 | +€1,244 | +281% |
| Advances received on contracts in progress | 46 | €412 | - | -€412 | |
| Taxes, remuneration and social security | 45 | €2,246 | €2,838 | +€592 | +26.4% |
| Taxes | 450/3 | €2,246 | €2,838 | +€592 | +26.4% |
| Accrued charges and deferred income | 492/3 | - | €450 | +€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,575 | €2,650 | +€75 | +2.9% |
| Other operating charges | 640/8 | €892 | €2,696 | +€1,804 | +202% |
| Gross operating margin | 9900 | €25,957 | €31,170 | +€5,214 | +20.1% |
| Operating profit (loss) | 9901 | €22,490 | €25,825 | +€3,334 | +14.8% |
| Financial income | 75/76B | €66,925 | €3 | -€66,922 | -100.0% |
| Recurring financial income | 75 | €66,925 | €3 | -€66,922 | -100.0% |
| Financial charges | 65/66B | €199,495 | €1,223 | -€198,272 | -99.4% |
| Recurring financial charges | 65 | €1,534 | €1,223 | -€311 | -20.3% |
| Non-recurring financial charges | 66B | €197,961 | - | -€197,961 | |
| Profit (loss) for the period before taxes | 9903 | -€110,080 | €24,605 | +€134,684 | |
| Income taxes | 67/77 | €408 | €587 | +€178 | +43.7% |
| Profit (loss) for the period | 9904 | -€110,488 | €24,018 | +€134,506 | |
| Profit (loss) for the period to be appropriated | 9905 | -€110,488 | €24,018 | +€134,506 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.