Leten 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.
Leten Consulting
Largest movements
- Tangible fixed assets +€101,120
up €101,120 (+2,247%), from €4,500 to €105,620
of which Furniture and vehicles: +€101,421
- Current investments +€60,000
new in 2025: €60,000
- Receivables within one year -€13,993
down €13,993 (-34.4%), from €40,716 to €26,723
of which Other amounts receivable: -€14,414
- Cash -€9,132
down €9,132 (-57.3%), from €15,941 to €6,809
mainly Investment in fixed assets (net) (-€127,405) and Contributions, distributions and other (-€70,000)
- Deferred charges and accrued income -€7,441
down €7,441 (-77.2%), from €9,637 to €2,196
- Debts after one year +€74,773
new in 2025: €74,773
- Profit (loss) carried forward +€28,356
up €28,356 (+83.5%), from €33,957 to €62,313
- Other debts +€15,635
new in 2025: €15,635
- Current portion of long-term debt +€13,352
new in 2025: €13,352
- Accrued charges and deferred income -€2,408
down €2,408 (-100%), from €2,408 to €0
- Purchases and services +€161,411
new in 2025: €161,411
- Financial income +€132,493
up €132,493 (+6,461%), from €2,051 to €134,544
- Depreciation +€25,085
up €25,085 (+2,091%), from €1,200 to €26,285
- Gross operating margin -€18,364
down €18,364, from €17,446 to -€918
- Financial charges +€5,818
up €5,818 (+1,841%), from €316 to €6,134
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 | €80,794 | €211,349 | +€130,555 | +162% |
| Fixed assets | 21/28 | €14,500 | €115,620 | +€101,120 | +697% |
| Tangible fixed assets | 22/27 | €4,500 | €105,620 | +€101,120 | +2,247% |
| Plant, machinery and equipment | 23 | €535 | €234 | -€301 | -56.2% |
| Furniture and vehicles | 24 | €3,965 | €105,386 | +€101,421 | +2,558% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €66,294 | €95,729 | +€29,435 | +44.4% |
| Amounts receivable within one year | 40/41 | €40,716 | €26,723 | -€13,993 | -34.4% |
| Trade receivables | 40 | €12,500 | €12,922 | +€422 | +3.4% |
| Other amounts receivable | 41 | €28,216 | €13,802 | -€14,414 | -51.1% |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €15,941 | €6,809 | -€9,132 | -57.3% |
| Deferred charges and accrued income | 490/1 | €9,637 | €2,196 | -€7,441 | -77.2% |
| Total equity and liabilities | 10/49 | €80,794 | €211,349 | +€130,555 | +162% |
| Equity | 10/15 | €78,386 | €106,742 | +€28,356 | +36.2% |
| Contributions | 10/11 | €7,428 | €7,428 | = | 0.0% |
| Reserves | 13 | €37,001 | €37,001 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,322 | €1,322 | = | 0.0% |
| Distributable reserves | 133 | €35,679 | €35,679 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,957 | €62,313 | +€28,356 | +83.5% |
| Amounts payable | 17/49 | €2,408 | €104,607 | +€102,200 | +4,244% |
| Amounts payable after more than one year | 17 | - | €74,773 | +€74,773 | |
| Financial debts | 170/4 | - | €74,773 | +€74,773 | |
| Amounts payable within one year | 42/48 | - | €29,834 | +€29,834 | |
| Current portion of amounts payable after more than one year | 42 | - | €13,352 | +€13,352 | |
| Financial debts | 43 | - | €340 | +€340 | |
| Credit institutions | 430/8 | - | €340 | +€340 | |
| Trade debts | 44 | - | €508 | +€508 | |
| Suppliers | 440/4 | - | €508 | +€508 | |
| Other amounts payable | 47/48 | - | €15,635 | +€15,635 | |
| Accrued charges and deferred income | 492/3 | €2,408 | €0 | -€2,408 | -100% |
| Non-recurring operating income | 76A | €5,389 | €0 | -€5,389 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €161,411 | +€161,411 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,200 | €26,285 | +€25,085 | +2,091% |
| Other operating charges | 640/8 | €130 | €2,147 | +€2,017 | +1,549% |
| Gross operating margin | 9900 | €17,446 | -€918 | -€18,364 | |
| Operating profit (loss) | 9901 | €16,116 | -€29,350 | -€45,466 | |
| Financial income | 75/76B | €2,051 | €134,544 | +€132,493 | +6,461% |
| Recurring financial income | 75 | €2,051 | €134,544 | +€132,493 | +6,461% |
| Financial charges | 65/66B | €316 | €6,134 | +€5,818 | +1,841% |
| Recurring financial charges | 65 | €316 | €6,134 | +€5,818 | +1,841% |
| Profit (loss) for the period before taxes | 9903 | €17,850 | €99,060 | +€81,210 | +455% |
| Income taxes | 67/77 | €5,594 | €704 | -€4,890 | -87.4% |
| Profit (loss) for the period | 9904 | €12,256 | €98,356 | +€86,100 | +703% |
| Profit (loss) for the period to be appropriated | 9905 | €12,256 | €98,356 | +€86,100 | +703% |
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 28 October 2026 via checked.be.