LESA Management & Consulting: what changed
LESA Management & Consulting
Largest movements
- Cash +€17,472
up €17,472 (+737%), from €2,371 to €19,843
mainly Trade debts (+€76,680) and Deferred charges and accrued income (+€1,636)
- Receivables within one year +€13,889
up €13,889 (+35.2%), from €39,470 to €53,360
of which Trade receivables: +€12,168
- Deferred charges and accrued income -€1,636
down €1,636 (-50.1%), from €3,267 to €1,631
- Intangible fixed assets -€895
down €895 (-21.5%), from €4,157 to €3,262
- Trade debts +€76,680
up €76,680 (+212%), from €36,186 to €112,866
- Profit (loss) carried forward -€48,139
down €48,139 (-39,933%), from -€121 to -€48,260
- Gross operating margin -€52,627
down €52,627, from €8,384 to -€44,243
- Taxes -€2,079
down €2,079 (-74.7%), from €2,781 to €702
- Other operating charges -€1,976
down €1,976 (-80.0%), from €2,470 to €494
- Depreciation +€577
up €577 (+181%), from €318 to €895
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,265 | €78,096 | +€28,831 | +58.5% |
| Fixed assets | 21/28 | €4,157 | €3,262 | -€895 | -21.5% |
| Intangible fixed assets | 21 | €4,157 | €3,262 | -€895 | -21.5% |
| Current assets | 29/58 | €45,108 | €74,834 | +€29,726 | +65.9% |
| Amounts receivable within one year | 40/41 | €39,470 | €53,360 | +€13,889 | +35.2% |
| Trade receivables | 40 | €28,579 | €40,748 | +€12,168 | +42.6% |
| Other amounts receivable | 41 | €10,891 | €12,612 | +€1,721 | +15.8% |
| Cash at bank and in hand | 54/58 | €2,371 | €19,843 | +€17,472 | +737% |
| Deferred charges and accrued income | 490/1 | €3,267 | €1,631 | -€1,636 | -50.1% |
| Total equity and liabilities | 10/49 | €49,265 | €78,096 | +€28,831 | +58.5% |
| Equity | 10/15 | €9,879 | -€38,260 | -€48,139 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121 | -€48,260 | -€48,139 | -39,933% |
| Amounts payable | 17/49 | €39,385 | €116,356 | +€76,970 | +195% |
| Amounts payable within one year | 42/48 | €39,385 | €116,350 | +€76,965 | +195% |
| Trade debts | 44 | €36,186 | €112,866 | +€76,680 | +212% |
| Suppliers | 440/4 | €36,186 | €112,866 | +€76,680 | +212% |
| Taxes, remuneration and social security | 45 | €3,200 | €3,484 | +€284 | +8.9% |
| Taxes | 450/3 | €3,200 | €3,484 | +€284 | +8.9% |
| Accrued charges and deferred income | 492/3 | - | €6 | +€6 | |
| Remuneration, social security and pensions | 62 | - | €290 | +€290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €318 | €895 | +€577 | +181% |
| Other operating charges | 640/8 | €2,470 | €494 | -€1,976 | -80.0% |
| Gross operating margin | 9900 | €8,384 | -€44,243 | -€52,627 | |
| Operating profit (loss) | 9901 | €5,595 | -€45,923 | -€51,518 | |
| Financial charges | 65/66B | €1,354 | €1,514 | +€160 | +11.8% |
| Recurring financial charges | 65 | €1,354 | €1,514 | +€160 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €4,241 | -€47,437 | -€51,678 | |
| Income taxes | 67/77 | €2,781 | €702 | -€2,079 | -74.7% |
| Profit (loss) for the period | 9904 | €1,460 | -€48,139 | -€49,599 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,460 | -€48,139 | -€49,599 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.