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LAY

Active Public limited companyfounded 1989active for 36 yearsEugène Ysayelaan 105, 1070 AnderlechtKBO/BCE: BE 0439.073.369
LAY
Financial year 2025
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Annual accounts 2025

micro format, filed on 20-03-2026, 41 days before the deadline
€153,040
▲ 3.8%
€50,284
▲ 2.7%
€34,463
▼ 0.2%
€252,688
▲ 9.5%
77.4%
▼ 12.7 percentage points
4.31
▼ 4.45

Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.

Turnover ≈ €510,000. Estimated: probably between €300,000 and €890,000.

Balance sheet

balance sheet total €341,243 on 30-09-2025
What the company ownsHow it is paid for

in euro

in euro

Position in the sector

Compare with sector

77.4%

Higher than 86% of 6,148 companies in 2025.

4.31

Higher than 86% of 5,992 companies in 2025.

10.1%

Higher than 58% of 6,025 companies in 2025.

LAY Middle half of the sector 80% of the sector Micro accounts in building services and landscaping (NACE 81)

Net result: top quarter · Equity: top quarter · Balance sheet total: top quarter · Working capital: top quarter

Staff

€49,930

Staff costs divided by the average number of full-time equivalents.

Blue and white collar2 blue-collar

Filed annual accounts

as filed with the National Bank, click a year to choose it
Line Trend2025202420232022202120202019201820172016201520142013201220112010200920082007
Balance sheet: assets
20/58 341,243302,384365,614403,747471,060446,687485,424445,730419,784392,218394,527354,582308,957263,920281,659275,998264,850255,348245,278
21/28 12,16241,98917,04680,886222,77435,375165,4472,23011,58125,20139,69921,51424,64315,35114,55030,95747,62018,9616,761
22/27 10,5502,3783,4343,27521,16333,76450,8366199,96923,59038,08819,90323,03113,74012,93929,34646,00817,3505,150
23 3861,2272,0672,9083,74982165247330----------
24 1,6141,1511,36736717,41433,68250,6713729,63923,59037,88019,48822,40912,75812,63729,34646,00817,3505,139
26 8,550---------208415623982302---11
28 1,61139,61113,61177,611201,6111,611114,6111,6111,6111,6111,6111,6111,6111,6111,6111,6111,6111,6111,611
29/58 329,081260,395348,568322,861248,286411,311319,977443,500408,203367,017354,828333,067284,315248,569267,109245,041217,230236,387238,517
40/41 54,81643,03843,85425,69131,60635,64197,239195,810230,520247,90970,38684,880186,869197,25029,96563,17679,26966,406102,205
40 43,26830,75831,75522,51228,52532,35438,33823,95734,36027,12634,19329,68631,80327,69628,06626,12624,30728,08623,885
41 11,54812,28012,0993,1803,0813,28758,901171,853196,160220,78336,19355,194155,066169,5531,89937,05054,96338,32078,320
50/53 ----------210,159210,000--150,000--126,38465,551
54/58 272,204215,171303,677296,474216,028375,670221,230245,935175,689118,92974,28338,18797,44651,31987,143181,865137,96043,59770,761
490/1 2,0622,1871,037696652-1,5081,7551,995179---------
Balance sheet: equity and liabilities
10/49 341,243302,384365,614403,747471,060446,687485,424445,730419,784392,218394,527354,582308,957263,920281,659275,998264,850255,348245,278
10/15 264,257272,651238,109307,667359,542408,689385,462423,102396,344370,030336,021306,639269,090252,286239,999223,181214,798196,313181,238
10/11 62,00062,00062,00062,00062,00062,00062,00062,00062,00062,00062,00062,00062,00062,00062,00062,00062,00062,00062,000
10 62,00062,00062,00062,000---------------
100 62,00062,00062,00062,00062,00062,00062,00062,00062,00062,00062,00062,00062,00062,00062,00062,00062,00062,00062,000
13 6,2006,2006,2006,2006,2006,2006,2006,2006,2006,2006,2006,2006,2006,2006,2006,2006,2006,2006,200
130/1 6,2006,2006,2006,2006,2006,200-------------
130 6,2006,2006,2006,2006,2006,2006,2006,2006,2006,2006,2006,2006,2006,2006,2006,2006,2006,2006,200
14 196,057204,451169,909239,467291,342340,489317,262354,902328,144301,830267,821238,439200,890184,086171,799154,981146,598128,113113,038
17/49 76,98629,733127,50596,080111,51837,99899,96222,62823,44022,18858,50647,94339,86711,63441,66052,81750,05259,03464,041
17 ------------------1,150
170/4 ------------------1,150
42/48 76,39329,733127,49396,080111,51837,99899,96222,62823,44022,18858,50647,94339,86711,63441,66052,81750,05259,03462,891
42 -----------------1,1502,725
44 9781,5135134,9764811,2192,4701,0031,088202,7224225461,1946379592,1991,4771,390
440/4 9781,5135134,9764811,2192,4701,0031,088202,7224225461,1946379592,1991,4771,390
45 21,20319,66220,57514,93010,46420,35026,49217,20621,28418,33923,34526,25819,1878,93217,89314,48311,83415,76318,585
450/3 6,9726,2748,0753,7272,1549,99814,4586,59111,5107,84610,83113,1826,9361,1514,8352,9104853,2038,464
454/9 14,23113,38912,50011,2038,30910,35212,03410,6159,77410,49412,51413,07612,2517,78113,05811,57311,34812,56010,121
47/48 54,2128,558106,40576,174100,57316,42871,0004,4191,0683,82932,43821,26320,1341,50823,13037,37436,01940,64440,191
492/3 593-13----------------
Income statement
9900 153,040147,508129,126124,951113,606133,909165,751139,516141,262158,924197,045186,551157,421118,015152,248151,162167,267164,496159,917
62 99,86196,55382,96677,93861,09777,67592,14286,33186,04692,35996,63995,075102,17585,35187,22286,29189,94691,11187,280
630 2,5081,5161,52917,88817,71317,07217,0729,68314,03315,30619,74310,2619,78216,76017,95817,40617,46910,53511,029
631/4 --------------1,199----
640/8 3874941,1903481171,2856,3432,1511,6621,7985,7814,9472,0591,9331,8201,8013,1153,3292,796
9901 50,28448,94543,44028,77734,67937,87750,19441,35139,52249,46274,88376,26843,40613,97144,05045,66456,73659,52158,811
75/76B 1784095521,364658-2,1951,7551,9952,505196195204,1132521523,5832,513789
75 1784095521,364658-2,1951,7551,9952,505196195204,1132521523,5832,513789
65/66B 16816018824412814213913111610413598997134256131200266374
65 16816018824412814213913111610413598997134256131200266374
9903 50,29449,19343,80529,89835,20937,73552,24942,97541,40151,86374,94575,47443,32917,95044,04745,68660,11961,76859,226
67/77 15,83114,65013,36411,77312,85514,50918,88916,21715,08717,85415,56217,9256,5245,6637,2292,3026,6346,6936,847
9904 34,46334,54330,44118,12522,35423,22733,36026,75826,31434,00959,38257,54936,80412,28736,81743,38353,48555,07652,379
9905 34,46334,54330,44118,12522,35423,22733,36026,75826,31434,00959,38257,54936,80412,28736,81743,38353,48555,07652,379
Appropriation of the result
9906 238,914204,451269,909309,467362,842340,489388,262354,902328,144301,830297,821258,439220,890184,086191,799189,981181,598168,113153,038
14P 204,451169,909239,467291,342---------------
694/7 42,857-100,00070,00071,500-71,000---30,00020,00020,000-20,00035,00035,00040,00040,000
694 42,857-100,00070,00071,500-71,000------------
695 ----------30,00020,00020,000-20,00035,00035,00040,00040,000
Social balance sheet
9087 222222222.43332.83.133333
Hours worked1013 2,6982,83925,6952,5982,1452,7173,3003,2083,4393,7423,9073,7263,7083,6163,8863,9734,0914,2084,214
Document PDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDF

The accounts for 16 older financial years (1990-2006) were filed as documents without figures as data, scans for example.

The notes to these accounts have 8 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).

Source: Annual accounts 2025 (PDF), filed on 20-03-2026.

Download as CSV

Filings

each dot is a set of accounts, on the day it reached the National Bank
Financial year Type Filed Reference Document
30-09-2025 micro format 20-03-2026 2026-00058109 PDF
30-09-2024 micro format 28-03-2025 2025-00056356 PDF
30-09-2023 micro format 15-03-2024 2024-00044038 PDF
30-09-2022 micro format 24-03-2023 2023-00044483 PDF
30-09-2021 micro format 18-03-2022 2022-07900100 PDF
30-09-2020 micro format 06-04-2021 2021-09500546 PDF
30-09-2019 micro format 27-03-2020 2020-07600251 PDF
30-09-2018 micro format 26-04-2019 2019-10600522 PDF
30-09-2017 micro format 20-04-2018 2018-10200012 PDF
30-09-2016 full format 05-05-2017 2017-11200071 PDF
30-09-2015 full format 31-03-2016 2016-08000124 PDF
30-09-2014 full format 19-03-2015 2015-06500180 PDF
30-09-2013 full format 04-04-2014 2014-08400010 PDF
30-09-2012 full format 22-03-2013 2013-06800588 PDF
30-09-2011 full format 22-03-2012 2012-06600055 PDF
30-09-2010 full format 18-03-2011 2011-05900452 PDF
30-09-2009 full format 19-03-2010 2010-06800198 PDF
30-09-2008 full format 23-03-2009 2009-07900091 PDF
30-09-2007 full format 08-04-2008 2008-10000188 PDF
30-09-2006 full format 22-03-2007 2007-08203046 PDF
30-09-2005 full format 29-03-2006 2006-08801657 PDF
30-09-2004 full format 24-03-2005 2005-08702435 PDF
30-09-2003 full format 17-03-2004 2004-07602555 PDF
30-09-2002 full format 06-05-2003 2003-12800123 PDF
30-09-2001 full format 02-04-2002 2002-08300388 PDF
30-09-2000 full format 03-04-2001 2001-08701857 PDF
30-09-1999 full format 05-04-2000 2000-08803165 PDF
30-09-1998 full format 25-03-1999 1999-05704723 PDF
30-09-1997 abbreviated format 08-09-1998 1998-45405003 PDF
30-09-1997 full format 20-04-1998 1998-07103282 PDF
30-09-1996 full format 24-04-1997 1997-06202408 PDF
30-09-1995 full format 01-04-1996 1996-05100912 PDF
30-09-1994 full format 25-08-1995 1995-46704808 PDF
31-12-1992 full format 01-07-1993 1993-21301459 PDF
31-12-1991 full format 13-08-1992 1992-28300304 PDF
31-12-1990 full format 15-07-1991 1991-17902357 PDF

Key figures and ratios

per financial year, computed from the annual accounts
Line Trend2025202420232022202120202019201820172016201520142013201220112010200920082007
52,79250,46144,97046,66552,39254,94967,26651,03453,55464,76794,62686,52953,18730,73162,00863,07074,20570,05669,840
36,97136,05931,97136,01340,06740,29950,43236,44240,34649,31579,12567,81046,58629,04854,77560,78970,95465,61063,408
10,68050,4601,689-124,000205,112-113,000180,28933341280737,92720,01719,07317,5611,55174346,12822,735828
57,033-88,5067,20280,446-159,641154,440-24,70570,24656,76044,64636,096-59,25846,126-35,824-94,72143,90494,364-27,164-
252,688230,662221,076226,781136,768373,313220,015420,872384,763344,829296,322285,124244,447236,935225,448192,224167,178177,352175,626
77.4%90.2%65.1%76.2%76.3%91.5%79.4%94.9%94.4%94.3%85.2%86.5%87.1%95.6%85.2%80.9%81.1%76.9%73.9%
4.318.762.733.362.2310.823.2019.6017.4216.546.066.957.1321.376.414.644.344.003.79
0.290.110.540.310.310.090.260.050.060.060.170.160.150.050.170.240.230.300.35
13.0%12.7%12.8%5.9%6.2%5.7%8.7%6.3%6.6%9.2%17.7%18.8%13.7%4.9%15.3%19.4%24.9%28.1%28.9%
10.1%11.4%8.3%4.5%4.7%5.2%6.9%6.0%6.3%8.7%15.1%16.2%11.9%4.7%13.1%15.7%20.2%21.6%21.4%
over 100over 100over 100over 100---------------

A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.

Social balance sheet

Item30-09-202530-09-202430-09-202330-09-2022
Employees at the balance-sheet date2222
full-time2222
in full-time equivalents2222
2222
On a permanent contract2222

Source: social balance sheet in the 2022 to 2025 annual accounts

Investments

fixed assets acquired
Item30-09-202530-09-202430-09-202330-09-2022
Tangible fixed assets€10,680€460€1,689-
Financial fixed assets-€50,000--
€2,508€1,516€1,529€17,888

Source: notes to the 2022 to 2025 annual accounts (statement of fixed assets)

Insights on LAY

The operating result for 2025 is 3% higher than in 2024 and the highest since 2015. It is the third rise in a row, after the fall in 2022.

Debt's share of the balance-sheet total rises from 9.8% to 22.6%. Equity is lower and debt is higher.

Next steps

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