LEG 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.
LEG Consulting
Largest movements
- Receivables within one year +€30,687
up €30,687 (+40.6%), from €75,660 to €106,347
of which Trade receivables: +€16,343
- Cash +€8,755
up €8,755 (+640%), from €1,368 to €10,124
mainly Net result for the year (+€42,490) and Tax, wage and social debts (+€13,032)
- Tangible fixed assets +€2,097
up €2,097 (+358%), from €585 to €2,682
- Reserves +€42,490
up €42,490 (+73.0%), from €58,167 to €100,656
- Trade debts -€13,983
down €13,983 (-82.4%), from €16,972 to €2,989
- Tax, wage and social debts +€13,032
up €13,032 (+404%), from €3,225 to €16,257
of which Taxes: +€13,032
- Gross operating margin +€49,891
up €49,891 (+501%), from €9,960 to €59,851
- Taxes +€10,031
up €10,031 (+326%), from €3,081 to €13,112
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 | €81,364 | €122,903 | +€41,539 | +51.1% |
| Fixed assets | 21/28 | €4,335 | €6,432 | +€2,097 | +48.4% |
| Tangible fixed assets | 22/27 | €585 | €2,682 | +€2,097 | +358% |
| Furniture and vehicles | 24 | €585 | €2,682 | +€2,097 | +358% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €77,028 | €116,471 | +€39,442 | +51.2% |
| Amounts receivable within one year | 40/41 | €75,660 | €106,347 | +€30,687 | +40.6% |
| Trade receivables | 40 | €1,452 | €17,795 | +€16,343 | +1,126% |
| Other amounts receivable | 41 | €74,208 | €88,552 | +€14,344 | +19.3% |
| Cash at bank and in hand | 54/58 | €1,368 | €10,124 | +€8,755 | +640% |
| Total equity and liabilities | 10/49 | €81,364 | €122,903 | +€41,539 | +51.1% |
| Equity | 10/15 | €61,167 | €103,656 | +€42,490 | +69.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,167 | €100,656 | +€42,490 | +73.0% |
| Distributable reserves | 133 | €58,167 | €100,656 | +€42,490 | +73.0% |
| Amounts payable | 17/49 | €20,197 | €19,246 | -€951 | -4.7% |
| Amounts payable within one year | 42/48 | €20,197 | €19,246 | -€951 | -4.7% |
| Trade debts | 44 | €16,972 | €2,989 | -€13,983 | -82.4% |
| Suppliers | 440/4 | €16,972 | €2,989 | -€13,983 | -82.4% |
| Taxes, remuneration and social security | 45 | €3,225 | €16,257 | +€13,032 | +404% |
| Taxes | 450/3 | €3,225 | €16,257 | +€13,032 | +404% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €465 | €980 | +€514 | +110% |
| Other operating charges | 640/8 | €968 | €686 | -€282 | -29.1% |
| Gross operating margin | 9900 | €9,960 | €59,851 | +€49,891 | +501% |
| Operating profit (loss) | 9901 | €8,527 | €58,186 | +€49,659 | +582% |
| Financial income | 75/76B | €0 | €1 | +€0 | +116% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +116% |
| Financial charges | 65/66B | €2,658 | €2,585 | -€73 | -2.8% |
| Recurring financial charges | 65 | €2,658 | €2,585 | -€73 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €5,869 | €55,602 | +€49,733 | +847% |
| Income taxes | 67/77 | €3,081 | €13,112 | +€10,031 | +326% |
| Profit (loss) for the period | 9904 | €2,788 | €42,490 | +€39,702 | +1,424% |
| Profit (loss) for the period to be appropriated | 9905 | €2,788 | €42,490 | +€39,702 | +1,424% |
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 20 October 2026 via checked.be.