LEJA Consult: 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.
LEJA Consult
Largest movements
- Cash -€292,139
down €292,139 (-77.0%), from €379,411 to €87,272
mainly Other debts (-€379,237) and Debts after one year (-€94,058)
- Receivables within one year -€51,030
down €51,030 (-10.3%), from €497,517 to €446,487
of which Other amounts receivable: -€43,738
- Tangible fixed assets -€23,160
down €23,160 (-32.6%), from €71,103 to €47,943
of which Furniture and vehicles: -€17,876
- Other debts -€379,237
down €379,237 (-50.0%), from €758,640 to €379,403
- Reserves +€138,184
up €138,184 (+20.1%), from €686,717 to €824,901
- Debts after one year -€94,058
down €94,058 (-38.4%), from €244,764 to €150,705
- Tax, wage and social debts -€45,579
down €45,579 (-70.9%), from €64,269 to €18,690
- Gross operating margin -€191,536
down €191,536 (-41.1%), from €465,741 to €274,204
- Financial income -€96,504
down €96,504 (-98.5%), from €98,000 to €1,496
- Taxes -€62,154
down €62,154 (-47.4%), from €131,113 to €68,959
- Financial charges +€11,195
up €11,195 (+37.2%), from €30,113 to €41,308
- Depreciation -€4,875
down €4,875 (-17.4%), from €28,035 to €23,160
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 | €1,855,221 | €1,472,974 | -€382,247 | -20.6% |
| Fixed assets | 21/28 | €559,369 | €536,209 | -€23,160 | -4.1% |
| Tangible fixed assets | 22/27 | €71,103 | €47,943 | -€23,160 | -32.6% |
| Plant, machinery and equipment | 23 | €2,171 | €858 | -€1,313 | -60.5% |
| Furniture and vehicles | 24 | €62,470 | €44,594 | -€17,876 | -28.6% |
| Other tangible fixed assets | 26 | €6,462 | €2,491 | -€3,971 | -61.4% |
| Financial fixed assets | 28 | €488,265 | €488,265 | = | 0.0% |
| Current assets | 29/58 | €1,295,853 | €936,766 | -€359,087 | -27.7% |
| Stocks and contracts in progress | 3 | €414,672 | €400,963 | -€13,709 | -3.3% |
| Stocks | 30/36 | €414,672 | €400,963 | -€13,709 | -3.3% |
| Amounts receivable within one year | 40/41 | €497,517 | €446,487 | -€51,030 | -10.3% |
| Trade receivables | 40 | €32,549 | €25,257 | -€7,292 | -22.4% |
| Other amounts receivable | 41 | €464,968 | €421,230 | -€43,738 | -9.4% |
| Cash at bank and in hand | 54/58 | €379,411 | €87,272 | -€292,139 | -77.0% |
| Deferred charges and accrued income | 490/1 | €4,253 | €2,043 | -€2,209 | -51.9% |
| Total equity and liabilities | 10/49 | €1,855,221 | €1,472,974 | -€382,247 | -20.6% |
| Equity | 10/15 | €691,717 | €829,901 | +€138,184 | +20.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €686,717 | €824,901 | +€138,184 | +20.1% |
| Distributable reserves | 133 | €686,717 | €824,901 | +€138,184 | +20.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,163,504 | €643,074 | -€520,431 | -44.7% |
| Amounts payable after more than one year | 17 | €244,764 | €150,705 | -€94,058 | -38.4% |
| Financial debts | 170/4 | €244,764 | €150,705 | -€94,058 | -38.4% |
| Amounts payable within one year | 42/48 | €918,740 | €492,368 | -€426,372 | -46.4% |
| Current portion of amounts payable after more than one year | 42 | €93,198 | €94,058 | +€861 | +0.9% |
| Trade debts | 44 | €2,633 | €217 | -€2,417 | -91.8% |
| Suppliers | 440/4 | €2,633 | €217 | -€2,417 | -91.8% |
| Taxes, remuneration and social security | 45 | €64,269 | €18,690 | -€45,579 | -70.9% |
| Taxes | 450/3 | €64,269 | €18,690 | -€45,579 | -70.9% |
| Other amounts payable | 47/48 | €758,640 | €379,403 | -€379,237 | -50.0% |
| Non-recurring operating income | 76A | €13,265 | €0 | -€13,265 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,035 | €23,160 | -€4,875 | -17.4% |
| Other operating charges | 640/8 | €3,244 | €3,230 | -€13 | -0.4% |
| Gross operating margin | 9900 | €465,741 | €274,204 | -€191,536 | -41.1% |
| Operating profit (loss) | 9901 | €434,462 | €247,814 | -€186,648 | -43.0% |
| Financial income | 75/76B | €98,000 | €1,496 | -€96,504 | -98.5% |
| Recurring financial income | 75 | €98,000 | €1,496 | -€96,504 | -98.5% |
| Financial charges | 65/66B | €30,113 | €41,308 | +€11,195 | +37.2% |
| Recurring financial charges | 65 | €30,113 | €41,308 | +€11,195 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | €502,349 | €208,002 | -€294,347 | -58.6% |
| Income taxes | 67/77 | €131,113 | €68,959 | -€62,154 | -47.4% |
| Profit (loss) for the period | 9904 | €371,236 | €139,043 | -€232,193 | -62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €371,236 | €139,043 | -€232,193 | -62.5% |
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 14 October 2026 via checked.be.