Léon 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.
Léon Consult
Largest movements
- Receivables within one year +€36,755
up €36,755, from €0 to €36,755
of which Trade receivables: +€36,300
- Financial fixed assets +€32,755
new in 2025: €32,755
- Receivables after one year -€31,273
down €31,273 (-95.1%), from €32,900 to €1,627
of which Trade receivables: -€30,400
- Cash +€30,554
up €30,554 (+75.7%), from €40,381 to €70,935
mainly Net result for the year (+€50,824) and Receivables after one year (+€31,273)
- Deferred charges and accrued income -€1,562
down €1,562 (-33.9%), from €4,611 to €3,050
- Reserves +€50,824
up €50,824 (+86.6%), from €58,705 to €109,529
- Tax, wage and social debts +€14,177
up €14,177 (+82.2%), from €17,245 to €31,422
- Gross operating margin +€3,862
up €3,862 (+6.3%), from €61,641 to €65,504
- Financial income +€2,065
up €2,065 (+401%), from €515 to €2,580
- Taxes +€1,310
up €1,310 (+11.0%), from €11,934 to €13,244
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 | €81,276 | €146,987 | +€65,711 | +80.8% |
| Fixed assets | 21/28 | €3,383 | €34,619 | +€31,236 | +923% |
| Tangible fixed assets | 22/27 | €3,383 | €1,864 | -€1,519 | -44.9% |
| Furniture and vehicles | 24 | €3,383 | €1,864 | -€1,519 | -44.9% |
| Financial fixed assets | 28 | - | €32,755 | +€32,755 | |
| Current assets | 29/58 | €77,893 | €112,367 | +€34,475 | +44.3% |
| Amounts receivable after more than one year | 29 | €32,900 | €1,627 | -€31,273 | -95.1% |
| Trade receivables | 290 | €30,400 | €0 | -€30,400 | -100% |
| Other amounts receivable | 291 | €2,500 | €1,627 | -€873 | -34.9% |
| Amounts receivable within one year | 40/41 | €0 | €36,755 | +€36,755 | |
| Trade receivables | 40 | €0 | €36,300 | +€36,300 | |
| Other amounts receivable | 41 | - | €455 | +€455 | |
| Cash at bank and in hand | 54/58 | €40,381 | €70,935 | +€30,554 | +75.7% |
| Deferred charges and accrued income | 490/1 | €4,611 | €3,050 | -€1,562 | -33.9% |
| Total equity and liabilities | 10/49 | €81,276 | €146,987 | +€65,711 | +80.8% |
| Equity | 10/15 | €61,205 | €112,029 | +€50,824 | +83.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €58,705 | €109,529 | +€50,824 | +86.6% |
| Distributable reserves | 133 | €58,705 | €109,529 | +€50,824 | +86.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,071 | €34,957 | +€14,887 | +74.2% |
| Amounts payable within one year | 42/48 | €20,071 | €34,648 | +€14,578 | +72.6% |
| Financial debts | 43 | €859 | €154 | -€704 | -82.0% |
| Credit institutions | 430/8 | €859 | €154 | -€704 | -82.0% |
| Trade debts | 44 | €847 | €886 | +€39 | +4.6% |
| Suppliers | 440/4 | €847 | €886 | +€39 | +4.6% |
| Taxes, remuneration and social security | 45 | €17,245 | €31,422 | +€14,177 | +82.2% |
| Taxes | 450/3 | €17,245 | €31,422 | +€14,177 | +82.2% |
| Other amounts payable | 47/48 | €1,119 | €2,186 | +€1,066 | +95.3% |
| Accrued charges and deferred income | 492/3 | €0 | €309 | +€309 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,416 | €1,519 | +€103 | +7.3% |
| Other operating charges | 640/8 | €505 | €578 | +€72 | +14.3% |
| Gross operating margin | 9900 | €61,641 | €65,504 | +€3,862 | +6.3% |
| Operating profit (loss) | 9901 | €59,720 | €63,407 | +€3,687 | +6.2% |
| Financial income | 75/76B | €515 | €2,580 | +€2,065 | +401% |
| Recurring financial income | 75 | €515 | €2,580 | +€2,065 | +401% |
| Financial charges | 65/66B | €2,032 | €1,919 | -€113 | -5.6% |
| Recurring financial charges | 65 | €2,032 | €1,919 | -€113 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €58,203 | €64,068 | +€5,866 | +10.1% |
| Income taxes | 67/77 | €11,934 | €13,244 | +€1,310 | +11.0% |
| Profit (loss) for the period | 9904 | €46,269 | €50,824 | +€4,555 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,269 | €50,824 | +€4,555 | +9.8% |
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 13 October 2026 via checked.be.