LeroFin 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.
LeroFin Consulting
Largest movements
- Receivables within one year +€11,403
up €11,403 (+27.0%), from €42,281 to €53,684
of which Trade receivables: +€8,254
- Tangible fixed assets -€7,793
down €7,793 (-13.5%), from €57,905 to €50,112
of which Land and buildings: -€4,834
- Cash -€2,259
down €2,259 (-4.5%), from €50,307 to €48,048
mainly Contributions, distributions and other (-€100,000) and Receivables within one year (-€11,403)
- Other debts +€10,000
up €10,000 (+11.1%), from €90,000 to €100,000
- Debts after one year -€8,089
down €8,089 (-38.2%), from €21,188 to €13,098
- Tax, wage and social debts -€3,507
down €3,507 (-45.2%), from €7,758 to €4,251
- Reserves +€1,864
up €1,864 (+12.9%), from €14,493 to €16,358
of which Distributable reserves: +€1,864
- Gross operating margin +€5,695
up €5,695 (+4.1%), from €139,894 to €145,589
- Taxes -€4,940
down €4,940 (-13.5%), from €36,662 to €31,723
- Financial income -€2,167
down €2,167 (-99.6%), from €2,177 to €9
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 | €165,492 | €166,844 | +€1,352 | +0.8% |
| Fixed assets | 21/28 | €72,905 | €65,112 | -€7,793 | -10.7% |
| Tangible fixed assets | 22/27 | €57,905 | €50,112 | -€7,793 | -13.5% |
| Land and buildings | 22 | €51,745 | €46,911 | -€4,834 | -9.3% |
| Furniture and vehicles | 24 | €6,160 | €3,201 | -€2,959 | -48.0% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €92,588 | €101,732 | +€9,145 | +9.9% |
| Amounts receivable within one year | 40/41 | €42,281 | €53,684 | +€11,403 | +27.0% |
| Trade receivables | 40 | €39,168 | €47,422 | +€8,254 | +21.1% |
| Other amounts receivable | 41 | €3,113 | €6,262 | +€3,149 | +101% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €50,307 | €48,048 | -€2,259 | -4.5% |
| Total equity and liabilities | 10/49 | €165,492 | €166,844 | +€1,352 | +0.8% |
| Equity | 10/15 | €33,093 | €34,958 | +€1,864 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,493 | €16,358 | +€1,864 | +12.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,633 | €14,498 | +€1,864 | +14.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €132,399 | €131,886 | -€513 | -0.4% |
| Amounts payable after more than one year | 17 | €21,188 | €13,098 | -€8,089 | -38.2% |
| Financial debts | 170/4 | €21,188 | €13,098 | -€8,089 | -38.2% |
| Amounts payable within one year | 42/48 | €108,711 | €116,288 | +€7,577 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €7,950 | €8,089 | +€139 | +1.7% |
| Trade debts | 44 | €3,003 | €3,948 | +€944 | +31.4% |
| Suppliers | 440/4 | €3,003 | €3,948 | +€944 | +31.4% |
| Taxes, remuneration and social security | 45 | €7,758 | €4,251 | -€3,507 | -45.2% |
| Taxes | 450/3 | €7,758 | €4,251 | -€3,507 | -45.2% |
| Other amounts payable | 47/48 | €90,000 | €100,000 | +€10,000 | +11.1% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,521 | €8,627 | +€106 | +1.2% |
| Other operating charges | 640/8 | €2,258 | €2,313 | +€55 | +2.4% |
| Gross operating margin | 9900 | €139,894 | €145,589 | +€5,695 | +4.1% |
| Operating profit (loss) | 9901 | €129,115 | €134,649 | +€5,534 | +4.3% |
| Financial income | 75/76B | €2,177 | €9 | -€2,167 | -99.6% |
| Recurring financial income | 75 | €2,177 | €9 | -€2,167 | -99.6% |
| Financial charges | 65/66B | €2,197 | €1,072 | -€1,125 | -51.2% |
| Recurring financial charges | 65 | €2,197 | €1,072 | -€1,125 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €129,095 | €133,587 | +€4,492 | +3.5% |
| Income taxes | 67/77 | €36,662 | €31,723 | -€4,940 | -13.5% |
| Profit (loss) for the period | 9904 | €92,433 | €101,864 | +€9,431 | +10.2% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €92,433 | €101,864 | +€9,431 | +10.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.