LEYA
ActiveFinancials · financial year 2025, abbreviated format
Annual accounts 2025 filed on 31-07-2026 at the NBB all 3 filings
Every figure per financial year
The operating result for 2025 is a loss of €8,514, larger than the loss of €6,776 in 2024.
Turnover and EBIT margin are not published. The abbreviated format does not require them. The turnover shown is an estimate from the gross margin.
Investments
| Item | 2023 | 2024 | 2025 |
|---|---|---|---|
| Tangible fixed assets | €1.6m | €4,634 | - |
| Depreciation and write-downs of the year | €16,292 | €45,302 | €45,321 |
Source: notes to the 2023 to 2025 annual accounts (statement of fixed assets)
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €16,292 | €45,302 | €45,321 | = |
| Other operating charges640/8 | €58,511 | €8,906 | €9,784 | ▲ 9.9% |
| Gross operating margin9900 | -€10,254 | €47,431 | €46,591 | ▼ 1.8% |
| Operating profit (loss)9901 | -€85,056 | -€6,776 | -€8,514 | ▼ 25.6% |
| Financial income75/76B | €0 | €0 | €0 | - |
| Recurring financial income75 | €0 | €0 | €0 | - |
| Financial charges65/66B | €70 | €60 | €60 | = |
| Recurring financial charges65 | €70 | €60 | €60 | = |
| Profit (loss) for the period before taxes9903 | -€85,126 | -€6,836 | -€8,574 | ▼ 25.4% |
| Profit (loss) for the period9904 | -€85,126 | -€6,836 | -€8,574 | ▼ 25.4% |
| Profit (loss) for the period to be appropriated9905 | -€85,126 | -€6,836 | -€8,574 | ▼ 25.4% |
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Assets | ||||
| Total assets20/58 | €1.6m | €1.6m | €1.6m | ▼ 1.0% |
| Fixed assets21/28 | €1.6m | €1.6m | €1.5m | ▼ 2.9% |
| Tangible fixed assets22/27 | €1.6m | €1.6m | €1.5m | ▼ 2.9% |
| Land and buildings22 | €1.6m | €1.6m | €1.5m | ▼ 2.9% |
| Current assets29/58 | €0.007m | €0.03m | €0.06m | ▲ 91.2% |
| Amounts receivable within one year40/41 | €354 | €0.001m | €485 | ▼ 60.7% |
| Trade receivables40 | €354 | €0.001m | €354 | ▼ 67.9% |
| Other amounts receivable41 | - | €131 | €131 | = |
| Cash at bank and in hand54/58 | €0.006m | €0.03m | €0.06m | ▲ 98.6% |
| Deferred charges and accrued income490/1 | €0.001m | €337 | €203 | ▼ 39.8% |
| Equity and liabilities | ||||
| Total equity and liabilities10/49 | €1.6m | €1.6m | €1.6m | ▼ 1.0% |
| Equity10/15 | €1.1m | €1.1m | €1.1m | ▼ 0.8% |
| Contributions10/11 | €1.2m | €1.2m | €1.2m | = |
| Profit (loss) carried forward14 | -€0.09m | -€0.09m | -€0.1m | ▼ 9.3% |
| Amounts payable17/49 | €0.5m | €0.5m | €0.5m | ▼ 1.3% |
| Amounts payable within one year42/48 | €0.5m | €0.5m | €0.5m | ▼ 1.3% |
| Trade debts44 | €0.001m | €0.001m | €0.001m | ▲ 77.0% |
| Suppliers440/4 | €0.001m | €0.001m | €0.001m | ▲ 77.0% |
| Other amounts payable47/48 | €0.5m | €0.5m | €0.5m | ▼ 1.4% |
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Profit (loss) for the period9904 | -€85,126 | -€6,836 | -€8,574 | ▼ 25.4% |
| + Depreciation and write-downs630 | €16,292 | €45,302 | €45,321 | = |
| Operating cash flow (approximation) | -€68,834 | €38,465 | €36,747 | ▼ 4.5% |
| Investment in fixed assets (approximation) | - | -€4,634 | €0 | - |
| Change in cash | - | €25,551 | €30,911 | ▲ 21.0% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 480 companies had the same profile as LEYA has now. Two years later, 95.8% were still going and 0.8% had gone bankrupt.
- Small
- 2 to 5 years old
- solvency 30% or more
- a small loss
Another 0.2% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of LEYA itself: 0.1% within 12 months.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 480 companies, not a prediction for LEYA. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.