Leka 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.
Leka Consulting
Largest movements
- Cash +€102,313
up €102,313 (+807%), from €12,685 to €114,997
mainly Net result for the year (+€79,967) and Tax, wage and social debts (+€24,255)
- Receivables within one year +€2,844
up €2,844 (+20.9%), from €13,613 to €16,456
- Reserves +€79,967
up €79,967 (+577%), from €13,857 to €93,824
- Tax, wage and social debts +€24,255
up €24,255 (+288%), from €8,427 to €32,682
- Other debts +€1,738
up €1,738 (+174%), from €1,000 to €2,738
- Gross operating margin +€87,005
up €87,005 (+501%), from €17,355 to €104,360
- Taxes +€17,158
up €17,158 (+493%), from €3,481 to €20,639
- Other operating charges +€3,522
new in 2025: €3,522
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 | €26,297 | €133,291 | +€106,994 | +407% |
| Fixed assets | 21/28 | - | €1,139 | +€1,139 | |
| Tangible fixed assets | 22/27 | - | €1,139 | +€1,139 | |
| Plant, machinery and equipment | 23 | - | €1,139 | +€1,139 | |
| Current assets | 29/58 | €26,297 | €132,153 | +€105,856 | +403% |
| Amounts receivable within one year | 40/41 | €13,613 | €16,456 | +€2,844 | +20.9% |
| Trade receivables | 40 | €13,613 | €16,456 | +€2,844 | +20.9% |
| Cash at bank and in hand | 54/58 | €12,685 | €114,997 | +€102,313 | +807% |
| Deferred charges and accrued income | 490/1 | - | €699 | +€699 | |
| Total equity and liabilities | 10/49 | €26,297 | €133,291 | +€106,994 | +407% |
| Equity | 10/15 | €16,857 | €96,824 | +€79,967 | +474% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,857 | €93,824 | +€79,967 | +577% |
| Distributable reserves | 133 | €13,857 | €93,824 | +€79,967 | +577% |
| Amounts payable | 17/49 | €9,440 | €36,467 | +€27,027 | +286% |
| Amounts payable within one year | 42/48 | €9,440 | €36,467 | +€27,027 | +286% |
| Trade debts | 44 | €14 | €1,048 | +€1,034 | +7,442% |
| Suppliers | 440/4 | €14 | €1,048 | +€1,034 | +7,442% |
| Taxes, remuneration and social security | 45 | €8,427 | €32,682 | +€24,255 | +288% |
| Taxes | 450/3 | €8,427 | €32,682 | +€24,255 | +288% |
| Other amounts payable | 47/48 | €1,000 | €2,738 | +€1,738 | +174% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €84 | +€84 | |
| Other operating charges | 640/8 | - | €3,522 | +€3,522 | |
| Gross operating margin | 9900 | €17,355 | €104,360 | +€87,005 | +501% |
| Operating profit (loss) | 9901 | €17,355 | €100,755 | +€83,400 | +481% |
| Financial income | 75/76B | €1 | €13 | +€12 | +1,457% |
| Recurring financial income | 75 | €1 | €13 | +€12 | +1,457% |
| Financial charges | 65/66B | €18 | €162 | +€143 | +790% |
| Recurring financial charges | 65 | €18 | €162 | +€143 | +790% |
| Profit (loss) for the period before taxes | 9903 | €17,338 | €100,606 | +€83,268 | +480% |
| Income taxes | 67/77 | €3,481 | €20,639 | +€17,158 | +493% |
| Profit (loss) for the period | 9904 | €13,857 | €79,967 | +€66,111 | +477% |
| Profit (loss) for the period to be appropriated | 9905 | €13,857 | €79,967 | +€66,111 | +477% |
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 15 October 2026 via checked.be.