VAN LEEUW 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.
VAN LEEUW CONSULTING
Largest movements
- Tangible fixed assets -€463,718
down €463,718 (-90.8%), from €510,431 to €46,712
of which Land and buildings: -€435,478
- Current investments -€300,000
down €300,000 (-42.9%), from €700,000 to €400,000
- Cash -€83,319
down €83,319 (-82.9%), from €100,448 to €17,130
mainly Debts after one year (-€689,469) and Contributions, distributions and other (-€459,729)
- Receivables after one year -€45,000
no longer reported in 2025 (was €45,000)
- Receivables within one year +€34,031
up €34,031 (+216%), from €15,738 to €49,769
of which Trade receivables: +€49,769
- Debts after one year -€689,469
no longer reported in 2025 (was €689,469)
- Other debts -€110,530
down €110,530 (-21.7%), from €508,246 to €397,716
- Current portion of long-term debt -€68,835
no longer reported in 2025 (was €68,835)
- Tax, wage and social debts +€15,747
up €15,747 (+61.4%), from €25,654 to €41,402
- Gross operating margin -€132,239
down €132,239 (-17.2%), from €767,691 to €635,452
- Taxes -€25,525
down €25,525 (-14.1%), from €180,638 to €155,113
- Depreciation -€19,157
down €19,157 (-40.4%), from €47,398 to €28,240
- Financial income -€14,868
down €14,868 (-54.4%), from €27,332 to €12,465
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 | €1,373,255 | €513,611 | -€859,644 | -62.6% |
| Fixed assets | 21/28 | €510,431 | €46,712 | -€463,718 | -90.8% |
| Tangible fixed assets | 22/27 | €510,431 | €46,712 | -€463,718 | -90.8% |
| Land and buildings | 22 | €435,478 | - | -€435,478 | |
| Furniture and vehicles | 24 | €74,953 | €46,712 | -€28,240 | -37.7% |
| Current assets | 29/58 | €862,824 | €466,899 | -€395,926 | -45.9% |
| Amounts receivable after more than one year | 29 | €45,000 | - | -€45,000 | |
| Other amounts receivable | 291 | €45,000 | - | -€45,000 | |
| Amounts receivable within one year | 40/41 | €15,738 | €49,769 | +€34,031 | +216% |
| Trade receivables | 40 | - | €49,769 | +€49,769 | |
| Other amounts receivable | 41 | €15,738 | - | -€15,738 | |
| Current investments | 50/53 | €700,000 | €400,000 | -€300,000 | -42.9% |
| Cash at bank and in hand | 54/58 | €100,448 | €17,130 | -€83,319 | -82.9% |
| Deferred charges and accrued income | 490/1 | €1,638 | - | -€1,638 | |
| Total equity and liabilities | 10/49 | €1,373,255 | €513,611 | -€859,644 | -62.6% |
| Equity | 10/15 | €78,279 | €67,376 | -€10,904 | -13.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €59,729 | €48,826 | -€10,904 | -18.3% |
| Distributable reserves | 133 | €59,729 | €48,826 | -€10,904 | -18.3% |
| Amounts payable | 17/49 | €1,294,976 | €446,235 | -€848,740 | -65.5% |
| Amounts payable after more than one year | 17 | €689,469 | - | -€689,469 | |
| Financial debts | 170/4 | €689,469 | - | -€689,469 | |
| Amounts payable within one year | 42/48 | €605,507 | €446,235 | -€159,272 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €68,835 | - | -€68,835 | |
| Trade debts | 44 | €2,772 | €7,118 | +€4,346 | +157% |
| Suppliers | 440/4 | €2,772 | €7,118 | +€4,346 | +157% |
| Taxes, remuneration and social security | 45 | €25,654 | €41,402 | +€15,747 | +61.4% |
| Taxes | 450/3 | €25,654 | €41,402 | +€15,747 | +61.4% |
| Other amounts payable | 47/48 | €508,246 | €397,716 | -€110,530 | -21.7% |
| Non-recurring operating income | 76A | €264,996 | €154,522 | -€110,474 | -41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,398 | €28,240 | -€19,157 | -40.4% |
| Other operating charges | 640/8 | €5,394 | €4,063 | -€1,331 | -24.7% |
| Non-recurring operating charges | 66A | €350 | €152 | -€198 | -56.5% |
| Gross operating margin | 9900 | €767,691 | €635,452 | -€132,239 | -17.2% |
| Operating profit (loss) | 9901 | €714,549 | €602,996 | -€111,553 | -15.6% |
| Financial income | 75/76B | €27,332 | €12,465 | -€14,868 | -54.4% |
| Recurring financial income | 75 | €27,332 | €12,465 | -€14,868 | -54.4% |
| Financial charges | 65/66B | €11,434 | €11,522 | +€88 | +0.8% |
| Recurring financial charges | 65 | €11,434 | €11,522 | +€88 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €730,447 | €603,939 | -€126,509 | -17.3% |
| Income taxes | 67/77 | €180,638 | €155,113 | -€25,525 | -14.1% |
| Profit (loss) for the period | 9904 | €549,809 | €448,826 | -€100,984 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €549,809 | €448,826 | -€100,984 | -18.4% |
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 30 October 2026 via checked.be.