Leleux Management Consulting: what changed
Leleux Management Consulting
Largest movements
- Current investments +€27,987
up €27,987 (+42.6%), from €65,650 to €93,637
- Cash +€19,704
up €19,704 (+42.8%), from €45,992 to €65,697
mainly Net result for the year (+€51,499) and Trade debts (+€7,901)
- Receivables within one year +€13,533
up €13,533 (+92.6%), from €14,614 to €28,147
of which Trade receivables: +€12,684
- Profit (loss) carried forward +€51,499
up €51,499 (+64.8%), from €79,503 to €131,002
- Trade debts +€7,901
up €7,901 (+76.1%), from €10,384 to €18,285
- Tax, wage and social debts +€2,949
up €2,949 (+8.8%), from €33,545 to €36,494
of which Taxes: +€5,289
- Gross operating margin -€25,608
down €25,608 (-27.7%), from €92,594 to €66,986
- Taxes -€6,628
down €6,628 (-32.7%), from €20,282 to €13,654
- Financial income +€2,945
up €2,945 (+38,441%), from €8 to €2,952
- Financial charges +€1,470
up €1,470 (+44.3%), from €3,315 to €4,785
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,431 | €188,781 | +€62,350 | +49.3% |
| Current assets | 29/58 | €126,431 | €188,781 | +€62,350 | +49.3% |
| Amounts receivable within one year | 40/41 | €14,614 | €28,147 | +€13,533 | +92.6% |
| Trade receivables | 40 | €14,614 | €27,298 | +€12,684 | +86.8% |
| Other amounts receivable | 41 | - | €849 | +€849 | |
| Current investments | 50/53 | €65,650 | €93,637 | +€27,987 | +42.6% |
| Cash at bank and in hand | 54/58 | €45,992 | €65,697 | +€19,704 | +42.8% |
| Deferred charges and accrued income | 490/1 | €175 | €1,301 | +€1,126 | +643% |
| Total equity and liabilities | 10/49 | €126,431 | €188,781 | +€62,350 | +49.3% |
| Equity | 10/15 | €82,503 | €134,002 | +€51,499 | +62.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,503 | €131,002 | +€51,499 | +64.8% |
| Amounts payable | 17/49 | €43,929 | €54,779 | +€10,851 | +24.7% |
| Amounts payable within one year | 42/48 | €43,929 | €54,779 | +€10,851 | +24.7% |
| Trade debts | 44 | €10,384 | €18,285 | +€7,901 | +76.1% |
| Suppliers | 440/4 | €10,384 | €18,285 | +€7,901 | +76.1% |
| Taxes, remuneration and social security | 45 | €33,545 | €36,494 | +€2,949 | +8.8% |
| Taxes | 450/3 | €31,205 | €36,494 | +€5,289 | +17.0% |
| Remuneration and social security | 454/9 | €2,340 | - | -€2,340 | |
| Gross operating margin | 9900 | €92,594 | €66,986 | -€25,608 | -27.7% |
| Operating profit (loss) | 9901 | €92,594 | €66,986 | -€25,608 | -27.7% |
| Financial income | 75/76B | €8 | €2,952 | +€2,945 | +38,441% |
| Recurring financial income | 75 | €8 | €2,952 | +€2,945 | +38,441% |
| Financial charges | 65/66B | €3,315 | €4,785 | +€1,470 | +44.3% |
| Recurring financial charges | 65 | €3,315 | €4,785 | +€1,470 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | €89,287 | €65,153 | -€24,133 | -27.0% |
| Income taxes | 67/77 | €20,282 | €13,654 | -€6,628 | -32.7% |
| Profit (loss) for the period | 9904 | €69,004 | €51,499 | -€17,505 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €69,004 | €51,499 | -€17,505 | -25.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.