Leunis Consulting: what changed
Leunis Consulting
Largest movements
- Cash -€15,147
down €15,147 (-38.6%), from €39,258 to €24,111
mainly Contributions, distributions and other (-€73,864) and Investment in fixed assets (net) (-€15,138)
- Receivables within one year +€11,008
up €11,008 (+37.0%), from €29,714 to €40,722
- Tangible fixed assets +€10,796
up €10,796 (+159%), from €6,807 to €17,603
of which Other tangible fixed assets: +€8,713
- Deferred charges and accrued income -€5,272
down €5,272 (-24.4%), from €21,563 to €16,291
- Reserves +€9,920
up €9,920 (+50.5%), from €19,649 to €29,569
- Other debts -€4,371
down €4,371 (-9.2%), from €47,600 to €43,229
- Tax, wage and social debts -€4,234
down €4,234 (-22.9%), from €18,479 to €14,245
of which Taxes: -€4,474
- Gross operating margin +€23,124
up €23,124 (+20.3%), from €114,047 to €137,171
- Other operating charges +€11,246
up €11,246 (+167%), from €6,752 to €17,997
- Taxes +€2,276
up €2,276 (+8.7%), from €26,313 to €28,589
- Depreciation +€2,162
up €2,162 (+99.2%), from €2,179 to €4,342
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,341 | €98,728 | +€1,386 | +1.4% |
| Fixed assets | 21/28 | €6,807 | €17,603 | +€10,796 | +159% |
| Tangible fixed assets | 22/27 | €6,807 | €17,603 | +€10,796 | +159% |
| Furniture and vehicles | 24 | €6,807 | €8,890 | +€2,083 | +30.6% |
| Other tangible fixed assets | 26 | - | €8,713 | +€8,713 | |
| Current assets | 29/58 | €90,534 | €81,124 | -€9,410 | -10.4% |
| Amounts receivable within one year | 40/41 | €29,714 | €40,722 | +€11,008 | +37.0% |
| Trade receivables | 40 | €29,714 | €40,722 | +€11,008 | +37.0% |
| Cash at bank and in hand | 54/58 | €39,258 | €24,111 | -€15,147 | -38.6% |
| Deferred charges and accrued income | 490/1 | €21,563 | €16,291 | -€5,272 | -24.4% |
| Total equity and liabilities | 10/49 | €97,341 | €98,728 | +€1,386 | +1.4% |
| Equity | 10/15 | €26,649 | €36,569 | +€9,920 | +37.2% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €19,649 | €29,569 | +€9,920 | +50.5% |
| Distributable reserves | 133 | €19,649 | €29,569 | +€9,920 | +50.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €70,692 | €62,159 | -€8,533 | -12.1% |
| Amounts payable within one year | 42/48 | €70,692 | €62,159 | -€8,533 | -12.1% |
| Trade debts | 44 | €4,614 | €4,686 | +€72 | +1.6% |
| Suppliers | 440/4 | €4,614 | €4,686 | +€72 | +1.6% |
| Taxes, remuneration and social security | 45 | €18,479 | €14,245 | -€4,234 | -22.9% |
| Taxes | 450/3 | €18,479 | €14,005 | -€4,474 | -24.2% |
| Remuneration and social security | 454/9 | - | €240 | +€240 | |
| Other amounts payable | 47/48 | €47,600 | €43,229 | -€4,371 | -9.2% |
| Non-recurring operating income | 76A | €620 | €0 | -€620 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,179 | €4,342 | +€2,162 | +99.2% |
| Other operating charges | 640/8 | €6,752 | €17,997 | +€11,246 | +167% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €114,047 | €137,171 | +€23,124 | +20.3% |
| Operating profit (loss) | 9901 | €105,116 | €114,833 | +€9,716 | +9.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,155 | €2,461 | -€694 | -22.0% |
| Recurring financial charges | 65 | €3,155 | €2,461 | -€694 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €101,961 | €112,372 | +€10,411 | +10.2% |
| Income taxes | 67/77 | €26,313 | €28,589 | +€2,276 | +8.7% |
| Profit (loss) for the period | 9904 | €75,649 | €83,783 | +€8,135 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €75,649 | €83,783 | +€8,135 | +10.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.