Steven Leemans Consulting: what changed
Steven Leemans Consulting
Largest movements
- Cash -€6,271
down €6,271 (-9.9%), from €63,237 to €56,966
mainly Contributions, distributions and other (-€25,000) and Other debts (-€15,000)
- Tangible fixed assets -€5,368
down €5,368 (-32.6%), from €16,486 to €11,119
of which Furniture and vehicles: -€3,592
- Deferred charges and accrued income +€1,557
up €1,557 (+75.7%), from €2,057 to €3,614
- Receivables within one year +€912
up €912 (+56.9%), from €1,603 to €2,514
- Other debts -€15,000
down €15,000 (-37.5%), from €40,000 to €25,000
- Profit (loss) carried forward +€9,338
up €9,338 (+147%), from €6,358 to €15,695
- Accrued charges and deferred income -€4,300
down €4,300 (-75.4%), from €5,700 to €1,400
- Trade debts +€1,039
up €1,039 (+2,109%), from €49 to €1,088
- Gross operating margin -€2,317
down €2,317 (-4.1%), from €57,032 to €54,714
- Depreciation -€851
down €851 (-10.1%), from €8,406 to €7,555
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 | €83,383 | €74,213 | -€9,169 | -11.0% |
| Fixed assets | 21/28 | €16,486 | €11,119 | -€5,368 | -32.6% |
| Tangible fixed assets | 22/27 | €16,486 | €11,119 | -€5,368 | -32.6% |
| Land and buildings | 22 | €8,141 | €6,942 | -€1,199 | -14.7% |
| Plant, machinery and equipment | 23 | €2,243 | €1,666 | -€577 | -25.7% |
| Furniture and vehicles | 24 | €6,103 | €2,511 | -€3,592 | -58.9% |
| Current assets | 29/58 | €66,896 | €63,094 | -€3,802 | -5.7% |
| Amounts receivable within one year | 40/41 | €1,603 | €2,514 | +€912 | +56.9% |
| Other amounts receivable | 41 | €1,603 | €2,514 | +€912 | +56.9% |
| Cash at bank and in hand | 54/58 | €63,237 | €56,966 | -€6,271 | -9.9% |
| Deferred charges and accrued income | 490/1 | €2,057 | €3,614 | +€1,557 | +75.7% |
| Total equity and liabilities | 10/49 | €83,383 | €74,213 | -€9,169 | -11.0% |
| Equity | 10/15 | €26,763 | €36,100 | +€9,338 | +34.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,358 | €15,695 | +€9,338 | +147% |
| Amounts payable | 17/49 | €56,620 | €38,113 | -€18,507 | -32.7% |
| Amounts payable within one year | 42/48 | €50,920 | €36,713 | -€14,207 | -27.9% |
| Trade debts | 44 | €49 | €1,088 | +€1,039 | +2,109% |
| Suppliers | 440/4 | €49 | €1,088 | +€1,039 | +2,109% |
| Taxes, remuneration and social security | 45 | €10,871 | €10,625 | -€246 | -2.3% |
| Taxes | 450/3 | €10,871 | €10,625 | -€246 | -2.3% |
| Other amounts payable | 47/48 | €40,000 | €25,000 | -€15,000 | -37.5% |
| Accrued charges and deferred income | 492/3 | €5,700 | €1,400 | -€4,300 | -75.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,406 | €7,555 | -€851 | -10.1% |
| Other operating charges | 640/8 | €625 | €644 | +€20 | +3.1% |
| Gross operating margin | 9900 | €57,032 | €54,714 | -€2,317 | -4.1% |
| Operating profit (loss) | 9901 | €48,001 | €46,515 | -€1,486 | -3.1% |
| Financial charges | 65/66B | €2,296 | €2,210 | -€86 | -3.7% |
| Recurring financial charges | 65 | €2,296 | €2,210 | -€86 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €45,705 | €44,305 | -€1,400 | -3.1% |
| Income taxes | 67/77 | €10,428 | €9,967 | -€461 | -4.4% |
| Profit (loss) for the period | 9904 | €35,277 | €34,338 | -€939 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,277 | €34,338 | -€939 | -2.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.