LEONES: 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.
What changed
LEONES
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€8,619
2023 · €9,874-€1,254
Equity
€1.9m
2023 · €1.9m+€8,619
Cash
-
2023 · €180-€180
Balance sheet total
€2.2m
2023 · €2.2m+€5,661
Largest movements
Assets
- Tangible fixed assets -€30,826
down €30,826 (-2.0%), from €1.5m to €1.5m
of which Land and buildings: -€21,938
- Receivables within one year +€28,244
up €28,244 (+6.0%), from €474,444 to €502,688
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Other operating charges +€10,780
up €10,780 (+22.0%), from €48,937 to €59,717
- Gross operating margin +€9,674
up €9,674 (+10.2%), from €95,212 to €104,885
- Financial charges +€3,390
up €3,390 (+84.9%), from €3,991 to €7,381
- Financial income +€2,677
up €2,677 (+46.6%), from €5,747 to €8,423
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.
Result 2023
€9,874
Gross operating margin
+€9,674
Depreciation
+€219
Other operating charges
-€10,780
Financial income
+€2,677
Financial charges
-€3,390
Taxes
+€347
Result 2024
€8,619
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€7,917
Investment
€0
Financing
-€8,097
Cash 2023
€180
From operations (derived)
+€7,917
Net result for the year
+€8,619
Depreciation
+€30,826
Receivables within one year
-€28,244
Deferred charges and accrued income
-€8,423
Trade debts
+€7,064
Tax, wage and social debts
+€5,115
Other debts
-€7,040
Financing
-€8,097
Debts after one year
-€20,878
Current portion of long-term debt
+€2,502
Short-term financial debts
+€10,278
Cash 2024
€0
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,181,593 | €2,187,253 | +€5,661 | +0.3% |
| Fixed assets | 21/28 | €1,519,956 | €1,489,130 | -€30,826 | -2.0% |
| Tangible fixed assets | 22/27 | €1,519,751 | €1,488,925 | -€30,826 | -2.0% |
| Land and buildings | 22 | €1,502,266 | €1,480,328 | -€21,938 | -1.5% |
| Plant, machinery and equipment | 23 | €3,406 | €2,806 | -€599 | -17.6% |
| Furniture and vehicles | 24 | €14,080 | €5,791 | -€8,289 | -58.9% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €661,636 | €698,123 | +€36,487 | +5.5% |
| Amounts receivable after more than one year | 29 | €181,265 | €181,265 | = | 0.0% |
| Other amounts receivable | 291 | €181,265 | €181,265 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €474,444 | €502,688 | +€28,244 | +6.0% |
| Other amounts receivable | 41 | €474,444 | €502,688 | +€28,244 | +6.0% |
| Cash at bank and in hand | 54/58 | €180 | - | -€180 | |
| Deferred charges and accrued income | 490/1 | €5,747 | €14,170 | +€8,423 | +146.6% |
| Total equity and liabilities | 10/49 | €2,181,593 | €2,187,253 | +€5,661 | +0.3% |
| Equity | 10/15 | €1,881,260 | €1,889,880 | +€8,619 | +0.5% |
| Contributions | 10/11 | €62,781 | €62,781 | = | 0.0% |
| Capital | 10 | €62,781 | €62,781 | = | 0.0% |
| Issued capital | 100 | €62,781 | €62,781 | = | 0.0% |
| Revaluation surpluses | 12 | €1,200,000 | €1,200,000 | = | 0.0% |
| Reserves | 13 | €618,479 | €627,099 | +€8,619 | +1.4% |
| Non-distributable reserves | 130/1 | €6,278 | €6,278 | = | 0.0% |
| Legal reserve | 130 | €6,278 | €6,278 | = | 0.0% |
| Tax-exempt reserves | 132 | €359,772 | €359,772 | = | 0.0% |
| Distributable reserves | 133 | €252,429 | €261,049 | +€8,619 | +3.4% |
| Amounts payable | 17/49 | €300,333 | €297,374 | -€2,959 | -1.0% |
| Amounts payable after more than one year | 17 | €78,087 | €57,210 | -€20,878 | -26.7% |
| Financial debts | 170/4 | €78,087 | €57,210 | -€20,878 | -26.7% |
| Amounts payable within one year | 42/48 | €222,245 | €240,164 | +€17,919 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €41,649 | €44,151 | +€2,502 | +6.0% |
| Financial debts | 43 | €22,562 | €32,841 | +€10,278 | +45.6% |
| Credit institutions | 430/8 | €22,562 | €32,841 | +€10,278 | +45.6% |
| Trade debts | 44 | €13,731 | €20,794 | +€7,064 | +51.4% |
| Suppliers | 440/4 | €13,731 | €20,794 | +€7,064 | +51.4% |
| Taxes, remuneration and social security | 45 | €19,973 | €25,088 | +€5,115 | +25.6% |
| Taxes | 450/3 | €19,973 | €25,088 | +€5,115 | +25.6% |
| Other amounts payable | 47/48 | €124,331 | €117,290 | -€7,040 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,045 | €30,826 | -€219 | -0.7% |
| Other operating charges | 640/8 | €48,937 | €59,717 | +€10,780 | +22.0% |
| Gross operating margin | 9900 | €95,212 | €104,885 | +€9,674 | +10.2% |
| Operating profit (loss) | 9901 | €15,230 | €14,343 | -€888 | -5.8% |
| Financial income | 75/76B | €5,747 | €8,423 | +€2,677 | +46.6% |
| Recurring financial income | 75 | €5,747 | €8,423 | +€2,677 | +46.6% |
| Financial charges | 65/66B | €3,991 | €7,381 | +€3,390 | +84.9% |
| Recurring financial charges | 65 | €3,991 | €7,381 | +€3,390 | +84.9% |
| Profit (loss) for the period before taxes | 9903 | €16,986 | €15,385 | -€1,601 | -9.4% |
| Income taxes | 67/77 | €7,112 | €6,765 | -€347 | -4.9% |
| Profit (loss) for the period | 9904 | €9,874 | €8,619 | -€1,254 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,874 | €8,619 | -€1,254 | -12.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.