LEONIX 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.
LEONIX Consulting
Largest movements
- Cash +€59,540
up €59,540 (+43.9%), from €135,561 to €195,101
mainly Net result for the year (+€44,929) and Receivables within one year (+€8,342)
- Receivables within one year -€8,342
down €8,342 (-59.2%), from €14,089 to €5,747
of which Trade receivables: -€14,089
- Tangible fixed assets -€4,114
down €4,114 (-16.4%), from €25,110 to €20,996
of which Land and buildings: -€2,891
- Profit (loss) carried forward +€44,929
up €44,929 (+29.5%), from €152,352 to €197,280
- Tax, wage and social debts +€3,029
up €3,029 (+16.7%), from €18,131 to €21,160
- Gross operating margin +€2,887
up €2,887 (+5.1%), from €56,818 to €59,706
- Taxes -€676
down €676 (-5.5%), from €12,275 to €11,600
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 | €175,859 | €222,949 | +€47,090 | +26.8% |
| Fixed assets | 21/28 | €25,110 | €20,996 | -€4,114 | -16.4% |
| Tangible fixed assets | 22/27 | €25,110 | €20,996 | -€4,114 | -16.4% |
| Land and buildings | 22 | €22,747 | €19,856 | -€2,891 | -12.7% |
| Plant, machinery and equipment | 23 | €561 | €374 | -€187 | -33.3% |
| Furniture and vehicles | 24 | €1,803 | €767 | -€1,036 | -57.5% |
| Current assets | 29/58 | €150,749 | €201,952 | +€51,204 | +34.0% |
| Amounts receivable within one year | 40/41 | €14,089 | €5,747 | -€8,342 | -59.2% |
| Trade receivables | 40 | €14,089 | - | -€14,089 | |
| Other amounts receivable | 41 | - | €5,747 | +€5,747 | |
| Cash at bank and in hand | 54/58 | €135,561 | €195,101 | +€59,540 | +43.9% |
| Deferred charges and accrued income | 490/1 | €1,098 | €1,104 | +€5 | +0.5% |
| Total equity and liabilities | 10/49 | €175,859 | €222,949 | +€47,090 | +26.8% |
| Equity | 10/15 | €155,852 | €200,780 | +€44,929 | +28.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,352 | €197,280 | +€44,929 | +29.5% |
| Amounts payable | 17/49 | €20,007 | €22,168 | +€2,161 | +10.8% |
| Amounts payable within one year | 42/48 | €20,007 | €22,168 | +€2,161 | +10.8% |
| Trade debts | 44 | €1,129 | €1,008 | -€121 | -10.7% |
| Suppliers | 440/4 | €1,129 | €1,008 | -€121 | -10.7% |
| Taxes, remuneration and social security | 45 | €18,131 | €21,160 | +€3,029 | +16.7% |
| Taxes | 450/3 | €18,131 | €21,160 | +€3,029 | +16.7% |
| Other amounts payable | 47/48 | €746 | - | -€746 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,345 | €4,114 | -€231 | -5.3% |
| Other operating charges | 640/8 | €294 | €301 | +€7 | +2.5% |
| Gross operating margin | 9900 | €56,818 | €59,706 | +€2,887 | +5.1% |
| Operating profit (loss) | 9901 | €52,180 | €55,291 | +€3,111 | +6.0% |
| Financial income | 75/76B | €1,068 | €1,349 | +€281 | +26.3% |
| Recurring financial income | 75 | €1,068 | €1,349 | +€281 | +26.3% |
| Financial charges | 65/66B | €134 | €112 | -€22 | -16.4% |
| Recurring financial charges | 65 | €134 | €112 | -€22 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €53,114 | €56,528 | +€3,414 | +6.4% |
| Income taxes | 67/77 | €12,275 | €11,600 | -€676 | -5.5% |
| Profit (loss) for the period | 9904 | €40,839 | €44,929 | +€4,089 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,839 | €44,929 | +€4,089 | +10.0% |
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 13 October 2026 via checked.be.