Leliaert 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.
Leliaert Consult
Largest movements
- Tangible fixed assets -€10,119
down €10,119 (-6.5%), from €155,567 to €145,448
of which Land and buildings: -€8,959
- Receivables within one year -€7,949
down €7,949 (-11.9%), from €66,965 to €59,017
of which Trade receivables: -€7,949
- Profit (loss) carried forward -€18,428
down €18,428 (-40.9%), from -€45,080 to -€63,507
- Debts after one year -€8,022
down €8,022 (-45.5%), from €17,629 to €9,608
- Other debts +€6,694
up €6,694 (+6.1%), from €110,269 to €116,962
- Trade debts -€4,006
down €4,006 (-82.0%), from €4,884 to €878
- Short-term financial debts +€3,555
up €3,555 (+29.7%), from €11,982 to €15,537
- Gross operating margin +€9,981
up €9,981 (+72.6%), from -€13,750 to -€3,769
- Depreciation +€1,171
up €1,171 (+13.1%), from €8,948 to €10,119
- Financial charges -€573
down €573 (-19.5%), from €2,932 to €2,359
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €224,178 | €205,115 | -€19,063 | -8.5% |
| Fixed assets | 21/28 | €155,567 | €145,448 | -€10,119 | -6.5% |
| Tangible fixed assets | 22/27 | €155,567 | €145,448 | -€10,119 | -6.5% |
| Land and buildings | 22 | €150,918 | €141,960 | -€8,959 | -5.9% |
| Plant, machinery and equipment | 23 | €469 | - | -€469 | |
| Furniture and vehicles | 24 | €4,180 | €3,489 | -€691 | -16.5% |
| Current assets | 29/58 | €68,611 | €59,666 | -€8,945 | -13.0% |
| Stocks and contracts in progress | 3 | €1,645 | - | -€1,645 | |
| Stocks | 30/36 | €1,645 | - | -€1,645 | |
| Amounts receivable within one year | 40/41 | €66,965 | €59,017 | -€7,949 | -11.9% |
| Trade receivables | 40 | €10,965 | €3,017 | -€7,949 | -72.5% |
| Other amounts receivable | 41 | €56,000 | €56,000 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | - | €650 | +€650 | |
| Total equity and liabilities | 10/49 | €224,178 | €205,115 | -€19,063 | -8.5% |
| Equity | 10/15 | €72,302 | €53,874 | -€18,428 | -25.5% |
| Contributions | 10/11 | €12,403 | €12,403 | = | 0.0% |
| Reserves | 13 | €104,979 | €104,979 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,500 | €31,500 | = | 0.0% |
| Distributable reserves | 133 | €71,619 | €71,619 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,080 | -€63,507 | -€18,428 | -40.9% |
| Amounts payable | 17/49 | €151,876 | €151,240 | -€636 | -0.4% |
| Amounts payable after more than one year | 17 | €17,629 | €9,608 | -€8,022 | -45.5% |
| Financial debts | 170/4 | €17,629 | €9,608 | -€8,022 | -45.5% |
| Amounts payable within one year | 42/48 | €134,247 | €141,633 | +€7,386 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €6,879 | €8,022 | +€1,143 | +16.6% |
| Financial debts | 43 | €11,982 | €15,537 | +€3,555 | +29.7% |
| Credit institutions | 430/8 | €11,982 | €15,537 | +€3,555 | +29.7% |
| Trade debts | 44 | €4,884 | €878 | -€4,006 | -82.0% |
| Suppliers | 440/4 | €4,884 | €878 | -€4,006 | -82.0% |
| Taxes, remuneration and social security | 45 | €234 | €234 | = | 0.0% |
| Taxes | 450/3 | €234 | €234 | = | 0.0% |
| Other amounts payable | 47/48 | €110,269 | €116,962 | +€6,694 | +6.1% |
| Non-recurring operating income | 76A | €5,600 | €1,735 | -€3,865 | -69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,948 | €10,119 | +€1,171 | +13.1% |
| Other operating charges | 640/8 | €2,070 | €2,020 | -€50 | -2.4% |
| Gross operating margin | 9900 | -€13,750 | -€3,769 | +€9,981 | +72.6% |
| Operating profit (loss) | 9901 | -€24,767 | -€15,908 | +€8,859 | +35.8% |
| Financial charges | 65/66B | €2,932 | €2,359 | -€573 | -19.5% |
| Recurring financial charges | 65 | €2,932 | €2,359 | -€573 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,698 | -€18,267 | +€9,432 | +34.1% |
| Income taxes | 67/77 | €161 | €161 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€27,860 | -€18,428 | +€9,432 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,860 | -€18,428 | +€9,432 | +33.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.