LEYSSENS 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.
LEYSSENS CONSULTING
Largest movements
- Cash +€93,417
up €93,417 (+2,907%), from €3,214 to €96,631
mainly Net result for the year (+€137,036) and Tax, wage and social debts (+€6,579)
- Receivables within one year +€62,042
up €62,042 (+9.5%), from €650,531 to €712,573
of which Other amounts receivable: +€91,701
- Reserves +€137,000
up €137,000 (+20.4%), from €672,215 to €809,215
- Gross operating margin -€17,134
down €17,134 (-8.2%), from €210,072 to €192,938
- Taxes -€4,596
down €4,596 (-7.4%), from €62,028 to €57,432
- Financial income +€2,522
up €2,522 (+114%), from €2,212 to €4,734
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 | €820,883 | €971,442 | +€150,559 | +18.3% |
| Fixed assets | 21/28 | €161,252 | €158,700 | -€2,552 | -1.6% |
| Tangible fixed assets | 22/27 | €6,372 | €3,820 | -€2,552 | -40.1% |
| Land and buildings | 22 | €882 | €661 | -€220 | -25.0% |
| Plant, machinery and equipment | 23 | €896 | €421 | -€475 | -53.0% |
| Furniture and vehicles | 24 | €4,594 | €2,737 | -€1,857 | -40.4% |
| Financial fixed assets | 28 | €154,880 | €154,880 | = | 0.0% |
| Current assets | 29/58 | €659,630 | €812,741 | +€153,111 | +23.2% |
| Amounts receivable within one year | 40/41 | €650,531 | €712,573 | +€62,042 | +9.5% |
| Trade receivables | 40 | €159,281 | €129,622 | -€29,659 | -18.6% |
| Other amounts receivable | 41 | €491,250 | €582,951 | +€91,701 | +18.7% |
| Cash at bank and in hand | 54/58 | €3,214 | €96,631 | +€93,417 | +2,907% |
| Deferred charges and accrued income | 490/1 | €5,886 | €3,538 | -€2,349 | -39.9% |
| Total equity and liabilities | 10/49 | €820,883 | €971,442 | +€150,559 | +18.3% |
| Equity | 10/15 | €796,941 | €933,977 | +€137,036 | +17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €672,215 | €809,215 | +€137,000 | +20.4% |
| Distributable reserves | 133 | €672,215 | €809,215 | +€137,000 | +20.4% |
| Profit (loss) carried forward | 14 | €106,125 | €106,161 | +€36 | 0.0% |
| Amounts payable | 17/49 | €23,942 | €37,465 | +€13,523 | +56.5% |
| Amounts payable within one year | 42/48 | €23,942 | €37,465 | +€13,523 | +56.5% |
| Trade debts | 44 | €1,949 | €3,409 | +€1,459 | +74.9% |
| Suppliers | 440/4 | €1,949 | €3,409 | +€1,459 | +74.9% |
| Taxes, remuneration and social security | 45 | €12,251 | €18,830 | +€6,579 | +53.7% |
| Taxes | 450/3 | €8,300 | €18,814 | +€10,515 | +127% |
| Remuneration and social security | 454/9 | €3,952 | €16 | -€3,936 | -99.6% |
| Other amounts payable | 47/48 | €9,741 | €15,226 | +€5,485 | +56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,992 | €2,552 | -€440 | -14.7% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €210,072 | €192,938 | -€17,134 | -8.2% |
| Operating profit (loss) | 9901 | €206,575 | €189,866 | -€16,709 | -8.1% |
| Financial income | 75/76B | €2,212 | €4,734 | +€2,522 | +114% |
| Recurring financial income | 75 | €2,212 | €4,734 | +€2,522 | +114% |
| Financial charges | 65/66B | €64 | €132 | +€68 | +106% |
| Recurring financial charges | 65 | €64 | €132 | +€68 | +106% |
| Profit (loss) for the period before taxes | 9903 | €208,723 | €194,468 | -€14,255 | -6.8% |
| Income taxes | 67/77 | €62,028 | €57,432 | -€4,596 | -7.4% |
| Profit (loss) for the period | 9904 | €146,695 | €137,036 | -€9,659 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €146,695 | €137,036 | -€9,659 | -6.6% |
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.