Lelis 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.
Lelis Consult
Largest movements
- Cash +€24,788
up €24,788 (+87.0%), from €28,494 to €53,282
mainly Depreciation (+€25,833) and Current portion of long-term debt (+€24,437)
- Intangible fixed assets +€14,847
up €14,847 (+81.0%), from €18,329 to €33,175
- Receivables within one year +€7,471
up €7,471 (+219%), from €3,414 to €10,886
of which Trade receivables: +€6,938
- Stocks and contracts +€2,402
up €2,402 (+31.6%), from €7,610 to €10,012
- Current portion of long-term debt +€24,437
up €24,437 (+175%), from €13,936 to €38,373
- Trade debts +€6,709
up €6,709 (+35.8%), from €18,754 to €25,463
- Tax, wage and social debts +€5,229
up €5,229 (+989%), from €529 to €5,758
- Profit (loss) carried forward +€4,501
up €4,501, from -€4,501 to €0
- Reserves +€4,005
new in 2025: €4,005
- Gross operating margin +€18,887
up €18,887 (+63.2%), from €29,886 to €48,773
- Taxes +€2,797
up €2,797 (+799%), from €350 to €3,147
- Financial charges +€1,401
up €1,401 (+15.6%), from €8,999 to €10,400
- Depreciation +€1,133
up €1,133 (+4.6%), from €24,700 to €25,833
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 | €130,766 | €178,451 | +€47,684 | +36.5% |
| Fixed assets | 21/28 | €90,244 | €103,593 | +€13,349 | +14.8% |
| Intangible fixed assets | 21 | €18,329 | €33,175 | +€14,847 | +81.0% |
| Tangible fixed assets | 22/27 | €71,916 | €70,418 | -€1,498 | -2.1% |
| Plant, machinery and equipment | 23 | €15,516 | €18,098 | +€2,582 | +16.6% |
| Furniture and vehicles | 24 | €56,400 | €52,320 | -€4,080 | -7.2% |
| Current assets | 29/58 | €40,522 | €74,857 | +€34,335 | +84.7% |
| Stocks and contracts in progress | 3 | €7,610 | €10,012 | +€2,402 | +31.6% |
| Stocks | 30/36 | €7,610 | €10,012 | +€2,402 | +31.6% |
| Amounts receivable within one year | 40/41 | €3,414 | €10,886 | +€7,471 | +219% |
| Trade receivables | 40 | €3,414 | €10,353 | +€6,938 | +203% |
| Other amounts receivable | 41 | €0 | €533 | +€533 | |
| Cash at bank and in hand | 54/58 | €28,494 | €53,282 | +€24,788 | +87.0% |
| Deferred charges and accrued income | 490/1 | €1,004 | €678 | -€326 | -32.5% |
| Total equity and liabilities | 10/49 | €130,766 | €178,451 | +€47,684 | +36.5% |
| Equity | 10/15 | €5,499 | €14,005 | +€8,507 | +155% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €4,005 | +€4,005 | |
| Distributable reserves | 133 | - | €4,005 | +€4,005 | |
| Profit (loss) carried forward | 14 | -€4,501 | €0 | +€4,501 | |
| Amounts payable | 17/49 | €125,268 | €164,445 | +€39,178 | +31.3% |
| Amounts payable after more than one year | 17 | €72,910 | €74,536 | +€1,627 | +2.2% |
| Financial debts | 170/4 | €72,910 | €74,536 | +€1,627 | +2.2% |
| Amounts payable within one year | 42/48 | €52,358 | €89,909 | +€37,551 | +71.7% |
| Current portion of amounts payable after more than one year | 42 | €13,936 | €38,373 | +€24,437 | +175% |
| Trade debts | 44 | €18,754 | €25,463 | +€6,709 | +35.8% |
| Suppliers | 440/4 | €18,754 | €25,463 | +€6,709 | +35.8% |
| Taxes, remuneration and social security | 45 | €529 | €5,758 | +€5,229 | +989% |
| Taxes | 450/3 | €529 | €5,758 | +€5,229 | +989% |
| Other amounts payable | 47/48 | €19,139 | €20,315 | +€1,176 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,700 | €25,833 | +€1,133 | +4.6% |
| Other operating charges | 640/8 | €492 | €935 | +€443 | +89.9% |
| Gross operating margin | 9900 | €29,886 | €48,773 | +€18,887 | +63.2% |
| Operating profit (loss) | 9901 | €4,693 | €22,005 | +€17,311 | +369% |
| Financial income | 75/76B | €0 | €50 | +€50 | |
| Recurring financial income | 75 | €0 | €50 | +€50 | |
| Financial charges | 65/66B | €8,999 | €10,400 | +€1,401 | +15.6% |
| Recurring financial charges | 65 | €8,999 | €10,400 | +€1,401 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,306 | €11,654 | +€15,960 | |
| Income taxes | 67/77 | €350 | €3,147 | +€2,797 | +799% |
| Profit (loss) for the period | 9904 | -€4,656 | €8,507 | +€13,163 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,656 | €8,507 | +€13,163 |
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.