LEONE CONSULTING: 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.
LEONE CONSULTING
Largest movements
- Cash +€41,995
up €41,995 (+87.7%), from €47,900 to €89,895
mainly Net result for the year (+€51,015) and Tax, wage and social debts (+€16,912)
- Current investments +€15,000
up €15,000 (+75.0%), from €20,000 to €35,000
- Tangible fixed assets +€2,943
up €2,943 (+219%), from €1,343 to €4,285
of which Furniture and vehicles: +€1,659
- Profit (loss) carried forward +€51,015
up €51,015 (+157%), from €32,487 to €83,501
- Tax, wage and social debts +€16,912
up €16,912 (+66.9%), from €25,270 to €42,183
- Trade debts -€6,625
down €6,625 (-69.6%), from €9,524 to €2,899
- Gross operating margin +€22,825
up €22,825 (+52.3%), from €43,670 to €66,495
- Taxes +€4,683
up €4,683 (+48.7%), from €9,621 to €14,304
- Financial income +€794
up €794 (+520%), from €153 to €946
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 | €69,997 | €131,083 | +€61,086 | +87.3% |
| Fixed assets | 21/28 | €1,343 | €4,285 | +€2,943 | +219% |
| Tangible fixed assets | 22/27 | €1,343 | €4,285 | +€2,943 | +219% |
| Furniture and vehicles | 24 | €1,343 | €3,002 | +€1,659 | +124% |
| Assets under construction and advance payments | 27 | - | €1,283 | +€1,283 | |
| Current assets | 29/58 | €68,654 | €126,798 | +€58,143 | +84.7% |
| Amounts receivable within one year | 40/41 | - | €233 | +€233 | |
| Trade receivables | 40 | - | €66 | +€66 | |
| Other amounts receivable | 41 | - | €167 | +€167 | |
| Current investments | 50/53 | €20,000 | €35,000 | +€15,000 | +75.0% |
| Cash at bank and in hand | 54/58 | €47,900 | €89,895 | +€41,995 | +87.7% |
| Deferred charges and accrued income | 490/1 | €754 | €1,670 | +€915 | +121% |
| Total equity and liabilities | 10/49 | €69,997 | €131,083 | +€61,086 | +87.3% |
| Equity | 10/15 | €34,987 | €86,001 | +€51,015 | +146% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,487 | €83,501 | +€51,015 | +157% |
| Amounts payable | 17/49 | €35,011 | €45,082 | +€10,071 | +28.8% |
| Amounts payable within one year | 42/48 | €35,011 | €45,082 | +€10,071 | +28.8% |
| Trade debts | 44 | €9,524 | €2,899 | -€6,625 | -69.6% |
| Suppliers | 440/4 | €9,524 | €2,899 | -€6,625 | -69.6% |
| Taxes, remuneration and social security | 45 | €25,270 | €42,183 | +€16,912 | +66.9% |
| Taxes | 450/3 | €25,270 | €42,183 | +€16,912 | +66.9% |
| Other amounts payable | 47/48 | €216 | - | -€216 | |
| Non-recurring operating income | 76A | - | €4 | +€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23 | €446 | +€422 | +1,797% |
| Gross operating margin | 9900 | €43,670 | €66,495 | +€22,825 | +52.3% |
| Operating profit (loss) | 9901 | €43,647 | €66,049 | +€22,403 | +51.3% |
| Financial income | 75/76B | €153 | €946 | +€794 | +520% |
| Recurring financial income | 75 | €153 | €946 | +€794 | +520% |
| Financial charges | 65/66B | €1,692 | €1,677 | -€14 | -0.9% |
| Recurring financial charges | 65 | €1,692 | €1,677 | -€14 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €42,107 | €65,318 | +€23,211 | +55.1% |
| Income taxes | 67/77 | €9,621 | €14,304 | +€4,683 | +48.7% |
| Profit (loss) for the period | 9904 | €32,487 | €51,015 | +€18,528 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,487 | €51,015 | +€18,528 | +57.0% |
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 17 October 2026 via checked.be.