LEENA 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.
LEENA CONSULTING
Largest movements
- Cash +€60,891
up €60,891 (+76.3%), from €79,847 to €140,738
mainly Net result for the year (+€58,744) and Other debts (+€2,884)
- Profit (loss) carried forward +€58,744
up €58,744 (+96.1%), from €61,137 to €119,880
- Other debts +€2,884
up €2,884 (+134%), from €2,156 to €5,040
- Gross operating margin -€3,296
down €3,296 (-4.2%), from €77,712 to €74,416
- Taxes -€955
down €955 (-5.8%), from €16,422 to €15,467
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 | €80,926 | €141,364 | +€60,438 | +74.7% |
| Fixed assets | 21/28 | €673 | €398 | -€275 | -40.9% |
| Tangible fixed assets | 22/27 | €673 | €398 | -€275 | -40.9% |
| Furniture and vehicles | 24 | €673 | €398 | -€275 | -40.9% |
| Current assets | 29/58 | €80,253 | €140,966 | +€60,713 | +75.7% |
| Amounts receivable within one year | 40/41 | - | €100 | +€100 | |
| Other amounts receivable | 41 | - | €100 | +€100 | |
| Cash at bank and in hand | 54/58 | €79,847 | €140,738 | +€60,891 | +76.3% |
| Deferred charges and accrued income | 490/1 | €406 | €128 | -€278 | -68.4% |
| Total equity and liabilities | 10/49 | €80,926 | €141,364 | +€60,438 | +74.7% |
| Equity | 10/15 | €62,137 | €120,880 | +€58,744 | +94.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,137 | €119,880 | +€58,744 | +96.1% |
| Amounts payable | 17/49 | €18,790 | €20,484 | +€1,694 | +9.0% |
| Amounts payable within one year | 42/48 | €18,790 | €20,484 | +€1,694 | +9.0% |
| Financial debts | 43 | - | €9 | +€9 | |
| Credit institutions | 430/8 | - | €9 | +€9 | |
| Trade debts | 44 | €93 | €82 | -€10 | -11.3% |
| Suppliers | 440/4 | €93 | €82 | -€10 | -11.3% |
| Taxes, remuneration and social security | 45 | €16,541 | €15,353 | -€1,188 | -7.2% |
| Taxes | 450/3 | €16,541 | €15,353 | -€1,188 | -7.2% |
| Other amounts payable | 47/48 | €2,156 | €5,040 | +€2,884 | +134% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152 | €275 | +€123 | +80.5% |
| Other operating charges | 640/8 | - | €98 | +€98 | |
| Gross operating margin | 9900 | €77,712 | €74,416 | -€3,296 | -4.2% |
| Operating profit (loss) | 9901 | €77,560 | €74,042 | -€3,517 | -4.5% |
| Financial income | 75/76B | €2 | €381 | +€379 | +20,475% |
| Recurring financial income | 75 | €2 | €381 | +€379 | +20,475% |
| Financial charges | 65/66B | €3 | €212 | +€209 | +6,908% |
| Recurring financial charges | 65 | €3 | €212 | +€209 | +6,908% |
| Profit (loss) for the period before taxes | 9903 | €77,559 | €74,211 | -€3,348 | -4.3% |
| Income taxes | 67/77 | €16,422 | €15,467 | -€955 | -5.8% |
| Profit (loss) for the period | 9904 | €61,137 | €58,744 | -€2,393 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,137 | €58,744 | -€2,393 | -3.9% |
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 19 October 2026 via checked.be.