León Consult: what changed
Two fiscal 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.
León Consult
Largest movements
- Tangible fixed assets -€5,241
down €5,241 (-33.3%), from €15,762 to €10,521
of which Furniture and vehicles: -€2,676
- Cash +€3,097
up €3,097 (+12.2%), from €25,417 to €28,514
mainly Net result for the year (+€39,587) and Depreciation (+€5,241)
- Profit (loss) carried forward +€13,587
up €13,587 (+30.8%), from €44,182 to €57,769
- Debts after one year -€11,967
down €11,967 (-11.1%), from €107,344 to €95,377
- Tax, wage and social debts -€6,307
down €6,307 (-54.2%), from €11,644 to €5,337
- Gross operating margin +€16,926
up €16,926 (+34.3%), from €49,290 to €66,216
- Taxes +€3,693
up €3,693 (+31.7%), from €11,644 to €15,337
- Financial charges -€823
down €823 (-12.8%), from €6,432 to €5,609
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.
Cash bridge derived
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 | €223,200 | €221,641 | -€1,559 | -0.7% |
| Fixed assets | 21/28 | €196,161 | €190,919 | -€5,241 | -2.7% |
| Tangible fixed assets | 22/27 | €15,762 | €10,521 | -€5,241 | -33.3% |
| Plant, machinery and equipment | 23 | €7,068 | €4,503 | -€2,566 | -36.3% |
| Furniture and vehicles | 24 | €8,694 | €6,018 | -€2,676 | -30.8% |
| Financial fixed assets | 28 | €180,398 | €180,398 | = | 0.0% |
| Current assets | 29/58 | €27,039 | €30,722 | +€3,682 | +13.6% |
| Amounts receivable within one year | 40/41 | €495 | €1,392 | +€898 | +181.5% |
| Trade receivables | 40 | €495 | €495 | = | 0.0% |
| Other amounts receivable | 41 | - | €898 | +€898 | |
| Cash at bank and in hand | 54/58 | €25,417 | €28,514 | +€3,097 | +12.2% |
| Deferred charges and accrued income | 490/1 | €1,128 | €816 | -€312 | -27.7% |
| Total equity and liabilities | 10/49 | €223,200 | €221,641 | -€1,559 | -0.7% |
| Equity | 10/15 | €70,928 | €84,516 | +€13,587 | +19.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,747 | €1,747 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,747 | - | -€1,747 | |
| Reserves not available under the articles | 1311 | €1,747 | - | -€1,747 | |
| Distributable reserves | 133 | - | €1,747 | +€1,747 | |
| Profit (loss) carried forward | 14 | €44,182 | €57,769 | +€13,587 | +30.8% |
| Amounts payable | 17/49 | €152,272 | €137,125 | -€15,146 | -9.9% |
| Amounts payable after more than one year | 17 | €107,344 | €95,377 | -€11,967 | -11.1% |
| Financial debts | 170/4 | €107,344 | €95,377 | -€11,967 | -11.1% |
| Amounts payable within one year | 42/48 | €44,928 | €41,749 | -€3,179 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €11,475 | €13,594 | +€2,120 | +18.5% |
| Trade debts | 44 | €5,822 | €5,933 | +€111 | +1.9% |
| Suppliers | 440/4 | €5,822 | €5,933 | +€111 | +1.9% |
| Taxes, remuneration and social security | 45 | €11,644 | €5,337 | -€6,307 | -54.2% |
| Taxes | 450/3 | €11,644 | €5,337 | -€6,307 | -54.2% |
| Other amounts payable | 47/48 | €15,987 | €16,885 | +€898 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,623 | €5,241 | +€618 | +13.4% |
| Other operating charges | 640/8 | €230 | €497 | +€267 | +116.3% |
| Gross operating margin | 9900 | €49,290 | €66,216 | +€16,926 | +34.3% |
| Operating profit (loss) | 9901 | €44,437 | €60,477 | +€16,040 | +36.1% |
| Financial income | 75/76B | - | €56 | +€56 | |
| Recurring financial income | 75 | - | €56 | +€56 | |
| Financial charges | 65/66B | €6,432 | €5,609 | -€823 | -12.8% |
| Recurring financial charges | 65 | €6,432 | €5,609 | -€823 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €38,005 | €54,924 | +€16,919 | +44.5% |
| Income taxes | 67/77 | €11,644 | €15,337 | +€3,693 | +31.7% |
| Profit (loss) for the period | 9904 | €26,361 | €39,587 | +€13,226 | +50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,361 | €39,587 | +€13,226 | +50.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.