Leysen Consultancy: 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.
Leysen Consultancy
Largest movements
- Cash +€28,432
up €28,432 (+588%), from €4,833 to €33,265
mainly Other debts (+€43,274) and Net result for the year (+€28,772)
- Tangible fixed assets -€16,601
down €16,601 (-51.5%), from €32,216 to €15,615
of which Leasing and similar rights: -€11,678
- Receivables within one year -€4,365
down €4,365 (-12.1%), from €36,177 to €31,812
- Other debts +€43,274
up €43,274 (+6,125%), from €707 to €43,981
- Tax, wage and social debts -€11,540
down €11,540 (-56.8%), from €20,327 to €8,787
of which Taxes: -€9,290
- Reserves -€11,228
down €11,228 (-42.6%), from €26,370 to €15,142
- Debts after one year -€10,285
down €10,285 (-84.6%), from €12,153 to €1,868
- Trade debts -€2,952
down €2,952 (-53.7%), from €5,496 to €2,545
- Gross operating margin +€16,399
up €16,399 (+39.3%), from €41,685 to €58,084
- Other operating charges +€2,811
up €2,811 (+250%), from €1,124 to €3,935
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 | €74,923 | €82,607 | +€7,685 | +10.3% |
| Fixed assets | 21/28 | €32,216 | €15,615 | -€16,601 | -51.5% |
| Tangible fixed assets | 22/27 | €32,216 | €15,615 | -€16,601 | -51.5% |
| Furniture and vehicles | 24 | €12,396 | €7,473 | -€4,923 | -39.7% |
| Leasing and similar rights | 25 | €19,820 | €8,142 | -€11,678 | -58.9% |
| Current assets | 29/58 | €42,707 | €66,992 | +€24,285 | +56.9% |
| Amounts receivable within one year | 40/41 | €36,177 | €31,812 | -€4,365 | -12.1% |
| Trade receivables | 40 | €36,177 | €31,812 | -€4,365 | -12.1% |
| Cash at bank and in hand | 54/58 | €4,833 | €33,265 | +€28,432 | +588% |
| Deferred charges and accrued income | 490/1 | €1,697 | €1,915 | +€218 | +12.8% |
| Total equity and liabilities | 10/49 | €74,923 | €82,607 | +€7,685 | +10.3% |
| Equity | 10/15 | €26,370 | €15,142 | -€11,228 | -42.6% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €26,370 | €15,142 | -€11,228 | -42.6% |
| Distributable reserves | 133 | €26,370 | €15,142 | -€11,228 | -42.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €48,553 | €67,465 | +€18,912 | +39.0% |
| Amounts payable after more than one year | 17 | €12,153 | €1,868 | -€10,285 | -84.6% |
| Financial debts | 170/4 | €12,153 | €1,868 | -€10,285 | -84.6% |
| Amounts payable within one year | 42/48 | €36,400 | €65,597 | +€29,197 | +80.2% |
| Current portion of amounts payable after more than one year | 42 | €9,871 | €10,285 | +€414 | +4.2% |
| Trade debts | 44 | €5,496 | €2,545 | -€2,952 | -53.7% |
| Suppliers | 440/4 | €5,496 | €2,545 | -€2,952 | -53.7% |
| Taxes, remuneration and social security | 45 | €20,327 | €8,787 | -€11,540 | -56.8% |
| Taxes | 450/3 | €18,077 | €8,787 | -€9,290 | -51.4% |
| Remuneration and social security | 454/9 | €2,250 | €0 | -€2,250 | -100% |
| Other amounts payable | 47/48 | €707 | €43,981 | +€43,274 | +6,125% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,549 | €16,601 | +€52 | +0.3% |
| Other operating charges | 640/8 | €1,124 | €3,935 | +€2,811 | +250% |
| Gross operating margin | 9900 | €41,685 | €58,084 | +€16,399 | +39.3% |
| Operating profit (loss) | 9901 | €24,013 | €37,549 | +€13,536 | +56.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,521 | €1,919 | +€397 | +26.1% |
| Recurring financial charges | 65 | €1,521 | €1,919 | +€397 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €22,491 | €35,630 | +€13,139 | +58.4% |
| Income taxes | 67/77 | €6,499 | €6,858 | +€359 | +5.5% |
| Profit (loss) for the period | 9904 | €15,992 | €28,772 | +€12,780 | +79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,992 | €28,772 | +€12,780 | +79.9% |
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 24 October 2026 via checked.be.