SAM LEIRENS IT 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.
SAM LEIRENS IT CONSULTANCY
Largest movements
- Cash -€37,137
down €37,137 (-63.3%), from €58,647 to €21,509
mainly Contributions, distributions and other (-€106,246) and Receivables within one year (-€1,273)
- Tangible fixed assets -€2,098
down €2,098 (-41.4%), from €5,069 to €2,970
of which Furniture and vehicles: -€1,946
- Receivables within one year +€1,273
up €1,273 (+10.4%), from €12,215 to €13,489
of which Other amounts receivable: +€1,539
- Profit (loss) carried forward -€65,449
down €65,449 (-100%), from €65,449 to €0
- Other debts +€25,872
up €25,872, from €0 to €25,872
- Tax, wage and social debts +€1,245
up €1,245 (+15.4%), from €8,091 to €9,336
of which Taxes: +€1,245
- Gross operating margin +€26,873
up €26,873 (+89.7%), from €29,970 to €56,843
- Taxes +€6,145
up €6,145 (+106%), from €5,797 to €11,942
- Other operating charges +€619
up €619 (+407%), from €152 to €771
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 | €76,128 | €38,127 | -€38,001 | -49.9% |
| Fixed assets | 21/28 | €5,069 | €2,970 | -€2,098 | -41.4% |
| Tangible fixed assets | 22/27 | €5,069 | €2,970 | -€2,098 | -41.4% |
| Plant, machinery and equipment | 23 | €152 | €0 | -€152 | -100% |
| Furniture and vehicles | 24 | €4,916 | €2,970 | -€1,946 | -39.6% |
| Current assets | 29/58 | €71,060 | €35,157 | -€35,903 | -50.5% |
| Amounts receivable within one year | 40/41 | €12,215 | €13,489 | +€1,273 | +10.4% |
| Trade receivables | 40 | €12,197 | €11,931 | -€266 | -2.2% |
| Other amounts receivable | 41 | €18 | €1,558 | +€1,539 | +8,353% |
| Cash at bank and in hand | 54/58 | €58,647 | €21,509 | -€37,137 | -63.3% |
| Deferred charges and accrued income | 490/1 | €198 | €159 | -€39 | -19.7% |
| Total equity and liabilities | 10/49 | €76,128 | €38,127 | -€38,001 | -49.9% |
| Equity | 10/15 | €67,949 | €2,500 | -€65,449 | -96.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,449 | €0 | -€65,449 | -100% |
| Amounts payable | 17/49 | €8,179 | €35,627 | +€27,448 | +336% |
| Amounts payable within one year | 42/48 | €8,179 | €35,627 | +€27,448 | +336% |
| Financial debts | 43 | €88 | €32 | -€56 | -63.3% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €88 | €32 | -€56 | -63.3% |
| Trade debts | 44 | €0 | €387 | +€387 | |
| Suppliers | 440/4 | €0 | €387 | +€387 | |
| Taxes, remuneration and social security | 45 | €8,091 | €9,336 | +€1,245 | +15.4% |
| Taxes | 450/3 | €8,091 | €9,336 | +€1,245 | +15.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €25,872 | +€25,872 | |
| Remuneration, social security and pensions | 62 | €44 | €0 | -€44 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,486 | €3,019 | +€533 | +21.5% |
| Other operating charges | 640/8 | €152 | €771 | +€619 | +407% |
| Gross operating margin | 9900 | €29,970 | €56,843 | +€26,873 | +89.7% |
| Operating profit (loss) | 9901 | €27,289 | €53,053 | +€25,764 | +94.4% |
| Financial income | 75/76B | €9 | €1 | -€8 | -91.7% |
| Recurring financial income | 75 | €9 | €1 | -€8 | -91.7% |
| Financial charges | 65/66B | €104 | €314 | +€211 | +203% |
| Recurring financial charges | 65 | €104 | €314 | +€211 | +203% |
| Profit (loss) for the period before taxes | 9903 | €27,194 | €52,739 | +€25,545 | +93.9% |
| Income taxes | 67/77 | €5,797 | €11,942 | +€6,145 | +106% |
| Profit (loss) for the period | 9904 | €21,397 | €40,797 | +€19,400 | +90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,397 | €40,797 | +€19,400 | +90.7% |
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 23 October 2026 via checked.be.