LELADIJO 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.
LELADIJO CONSULTING
Largest movements
- Cash +€22,130
up €22,130 (+50.0%), from €44,283 to €66,412
mainly Other debts (+€19,664) and Net result for the year (+€17,946)
- Tangible fixed assets +€19,087
up €19,087 (+548%), from €3,485 to €22,572
of which Furniture and vehicles: +€19,810
- Receivables within one year -€4,266
down €4,266 (-48.1%), from €8,863 to €4,598
- Deferred charges and accrued income +€3,915
new in 2025: €3,915
- Other debts +€19,664
up €19,664 (+193%), from €10,174 to €29,837
- Profit (loss) carried forward +€17,946
up €17,946 (+66.2%), from €27,115 to €45,061
- Tax, wage and social debts +€4,374
up €4,374 (+30.2%), from €14,489 to €18,863
- Trade debts -€1,472
down €1,472 (-43.9%), from €3,354 to €1,883
- Gross operating margin -€8,632
down €8,632 (-23.2%), from €37,181 to €28,549
- Taxes -€3,213
down €3,213 (-33.7%), from €9,548 to €6,335
- Depreciation +€2,782
up €2,782 (+2,128%), from €131 to €2,913
- Financial charges +€1,031
new in 2025: €1,031
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 | €56,631 | €97,497 | +€40,866 | +72.2% |
| Fixed assets | 21/28 | €3,485 | €22,572 | +€19,087 | +548% |
| Tangible fixed assets | 22/27 | €3,485 | €22,572 | +€19,087 | +548% |
| Furniture and vehicles | 24 | - | €19,810 | +€19,810 | |
| Other tangible fixed assets | 26 | €3,485 | €2,762 | -€723 | -20.8% |
| Current assets | 29/58 | €53,146 | €74,925 | +€21,779 | +41.0% |
| Amounts receivable within one year | 40/41 | €8,863 | €4,598 | -€4,266 | -48.1% |
| Trade receivables | 40 | €8,863 | €4,598 | -€4,266 | -48.1% |
| Cash at bank and in hand | 54/58 | €44,283 | €66,412 | +€22,130 | +50.0% |
| Deferred charges and accrued income | 490/1 | - | €3,915 | +€3,915 | |
| Total equity and liabilities | 10/49 | €56,631 | €97,497 | +€40,866 | +72.2% |
| Equity | 10/15 | €28,115 | €46,061 | +€17,946 | +63.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,115 | €45,061 | +€17,946 | +66.2% |
| Amounts payable | 17/49 | €28,517 | €51,437 | +€22,920 | +80.4% |
| Amounts payable within one year | 42/48 | €28,017 | €51,437 | +€23,420 | +83.6% |
| Trade debts | 44 | €3,354 | €1,883 | -€1,472 | -43.9% |
| Suppliers | 440/4 | €3,354 | €1,883 | -€1,472 | -43.9% |
| Advances received on contracts in progress | 46 | - | €854 | +€854 | |
| Taxes, remuneration and social security | 45 | €14,489 | €18,863 | +€4,374 | +30.2% |
| Taxes | 450/3 | €14,489 | €18,863 | +€4,374 | +30.2% |
| Other amounts payable | 47/48 | €10,174 | €29,837 | +€19,664 | +193% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131 | €2,913 | +€2,782 | +2,128% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €37,181 | €28,549 | -€8,632 | -23.2% |
| Operating profit (loss) | 9901 | €36,662 | €25,236 | -€11,426 | -31.2% |
| Financial income | 75/76B | - | €76 | +€76 | |
| Recurring financial income | 75 | - | €76 | +€76 | |
| Financial charges | 65/66B | - | €1,031 | +€1,031 | |
| Recurring financial charges | 65 | - | €1,031 | +€1,031 | |
| Profit (loss) for the period before taxes | 9903 | €36,662 | €24,281 | -€12,381 | -33.8% |
| Income taxes | 67/77 | €9,548 | €6,335 | -€3,213 | -33.7% |
| Profit (loss) for the period | 9904 | €27,115 | €17,946 | -€9,168 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,115 | €17,946 | -€9,168 | -33.8% |
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 31 October 2026 via checked.be.