Leor 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.
Leor Consulting
Largest movements
- Cash +€127,216
up €127,216 (+61.4%), from €207,062 to €334,278
mainly Other debts (+€299,776) and Net result for the year (+€123,407)
- Tangible fixed assets -€7,896
down €7,896 (-75.6%), from €10,447 to €2,552
of which Furniture and vehicles: -€7,896
- Other debts +€299,776
up €299,776 (+7518.0%), from €3,987 to €303,763
- Reserves -€229,752
down €229,752 (-100.0%), from €229,752 to €0
- Tax, wage and social debts +€57,790
up €57,790 (+394.6%), from €14,644 to €72,434
- Trade debts -€5,138
down €5,138 (-94.5%), from €5,434 to €297
- Gross operating margin +€53,690
up €53,690 (+47.3%), from €113,454 to €167,144
- Taxes +€12,935
up €12,935 (+58.7%), from €22,028 to €34,962
- Depreciation +€2,108
up €2,108 (+36.4%), from €5,788 to €7,896
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 | €256,084 | €378,681 | +€122,598 | +47.9% |
| Fixed assets | 21/28 | €10,447 | €2,552 | -€7,896 | -75.6% |
| Tangible fixed assets | 22/27 | €10,447 | €2,552 | -€7,896 | -75.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €10,447 | €2,552 | -€7,896 | -75.6% |
| Current assets | 29/58 | €245,637 | €376,130 | +€130,493 | +53.1% |
| Amounts receivable within one year | 40/41 | €38,575 | €41,852 | +€3,278 | +8.5% |
| Trade receivables | 40 | €30,602 | €33,880 | +€3,278 | +10.7% |
| Other amounts receivable | 41 | €7,972 | €7,972 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €207,062 | €334,278 | +€127,216 | +61.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €256,084 | €378,681 | +€122,598 | +47.9% |
| Equity | 10/15 | €231,752 | €2,000 | -€229,752 | -99.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €229,752 | €0 | -€229,752 | -100.0% |
| Distributable reserves | 133 | €229,752 | €0 | -€229,752 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,332 | €376,681 | +€352,350 | +1448.1% |
| Amounts payable within one year | 42/48 | €24,066 | €376,494 | +€352,428 | +1464.5% |
| Trade debts | 44 | €5,434 | €297 | -€5,138 | -94.5% |
| Suppliers | 440/4 | €5,434 | €297 | -€5,138 | -94.5% |
| Taxes, remuneration and social security | 45 | €14,644 | €72,434 | +€57,790 | +394.6% |
| Taxes | 450/3 | €14,644 | €72,434 | +€57,790 | +394.6% |
| Other amounts payable | 47/48 | €3,987 | €303,763 | +€299,776 | +7518.0% |
| Accrued charges and deferred income | 492/3 | €266 | €187 | -€79 | -29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,788 | €7,896 | +€2,108 | +36.4% |
| Other operating charges | 640/8 | €555 | €1,005 | +€450 | +81.0% |
| Gross operating margin | 9900 | €113,454 | €167,144 | +€53,690 | +47.3% |
| Operating profit (loss) | 9901 | €107,111 | €158,243 | +€51,132 | +47.7% |
| Financial income | 75/76B | €8 | €530 | +€522 | +6906.5% |
| Recurring financial income | 75 | €8 | €530 | +€522 | +6906.5% |
| Financial charges | 65/66B | €117 | €404 | +€286 | +244.0% |
| Recurring financial charges | 65 | €117 | €404 | +€286 | +244.0% |
| Profit (loss) for the period before taxes | 9903 | €107,002 | €158,369 | +€51,368 | +48.0% |
| Income taxes | 67/77 | €22,028 | €34,962 | +€12,935 | +58.7% |
| Profit (loss) for the period | 9904 | €84,974 | €123,407 | +€38,433 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €84,974 | €123,407 | +€38,433 | +45.2% |
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 12 October 2026 via checked.be.