P. LEYS
InactiveInactive; last annual accounts for fiscal year 2024.
Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Latest accounts filed on time
The financial year that closed on 30-12-2024 was due by 30-07-2025 and was filed on 04-01-2025, 207 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
207 d early
2023
31 d early
2022
38 d early
2021
116 d early
2020
135 d early
2019
58 d early
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 6 accounts on average 98 days before the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Checked, nothing found (1)
Go further with this company
Who ran this company, and where was it based, on a date before the end?Company as of a date Which other companies belong to the same group?P. Leys · 3 companies
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2024, micro schema
Equity
€3.1m▲ 7.3%
2023 · €2.9m
Total assets
€3.1m▼ 0.2%
2023 · €3.1m
Net result
€210,014▼ 65.4%
2023 · €607,848
Working capital
€3.0m▲ 26.3%
2023 · €2.4m
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Operating result€122,681▼ 26.9%€150,390▲ 22.6%€133,569▼ 11.2%€118,184▼ 11.5%€53,366▼ 54.8%
Net result€273,009▼ 79.8%€258,298▼ 5.4%€275,044▲ 6.5%€607,848▲ 121%€210,014▼ 65.4%
Equity€1.8m▼ 5.0%€2.0m▲ 8.2%€2.3m▲ 13.8%€2.9m▲ 26.8%€3.1m▲ 7.3%
Total assets€2.6m▲ 4.2%€2.5m▼ 3.9%€2.4m▼ 4.1%€3.1m▲ 27.2%€3.1m▼ 0.2%
Debt€798,463▲ 33.9%€543,935▼ 31.9%€165,778▼ 69.5%€221,597▲ 33.7%€6,520▼ 97.1%
Working capital€1.4m▼ 6.1%€1.6m▲ 10.9%€1.9m▲ 17.5%€2.4m▲ 28.7%€3.0m▲ 26.3%
Staff (FTE)6▲ 900%1▼ 83.3%1=1=
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result has fallen three years in a row; 2024 is 55% below 2023 and is the lowest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €3.1m
Fixed assets
€65,933 ▼ 86.6%
Current assets
€3.0m ▲ 16.2%
Equity and liabilities €3.1m
Equity
€3.1m ▲ 7.3%
Debt
€6,520 ▼ 97.1%
Debt's share of the balance-sheet total falls from 7.1% to 0.2%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€72,587▼
2023 · €123,000
Cash flow
€229,234▼
2023 · €612,664
Debt to equity
0.00▼
2023 · 0.08
ROE
6.8%▼
2023 · 21.1%
ROA
6.8%▼
2023 · 19.6%
Interest coverage
0.16▼
2023 · 16.74
Debt ≤ 1 year
€6,520▼
2023 · €215,009
Income taxes
€77,255▼
2023 · €108,780
A ratio outside any meaningful range has been withheld (balance sheet total €3.1m, equity €3.1m).
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €7,000 | - | - |
| Remuneration, social security and pensions62 | - | €24,817 | €25,711 | €29,719 | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €6,795 | €6,702 | €6,604 | €4,816 | €19,220 | ▲ 299% |
| Other operating charges640/8 | - | €271 | €2,198 | €659 | €7,232 | ▲ 997% |
| Gross operating margin9900 | €148,030 | €182,181 | €168,081 | €153,378 | €79,818 | ▼ 48.0% |
| Operating profit (loss)9901 | €122,681 | €150,390 | €133,569 | €118,184 | €53,366 | ▼ 54.8% |
| Financial income75/76B | - | €222,352 | €251,027 | €605,794 | €752,131 | ▲ 24.2% |
| Recurring financial income75 | €200,076 | €222,352 | €251,027 | €605,794 | €752,131 | ▲ 24.2% |
| Financial charges65/66B | - | €12,066 | €4,505 | €7,349 | €518,229 | ▲ 6,951% |
| Recurring financial charges65 | €6,319 | €12,066 | €4,505 | €7,349 | €452,736 | ▲ 6,060% |
| Non-recurring financial charges66B | - | - | - | - | €65,493 | - |
| Profit (loss) for the period before taxes9903 | €316,438 | €360,676 | €380,091 | €716,629 | €287,269 | ▼ 59.9% |
| Income taxes67/77 | €43,429 | €102,378 | €105,047 | €108,780 | €77,255 | ▼ 29.0% |
| Profit (loss) for the period9904 | €273,009 | €258,298 | €275,044 | €607,848 | €210,014 | ▼ 65.4% |
| Profit (loss) for the period to be appropriated9905 | €273,009 | €258,298 | €275,044 | €607,848 | €210,014 | ▼ 65.4% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €2.6m | €2.5m | €2.4m | €3.1m | €3.1m | ▼ 0.2% |
| Fixed assets21/28 | €417,614 | €413,366 | €411,392 | €492,576 | €65,933 | ▼ 86.6% |
| Tangible fixed assets22/27 | €11,961 | €7,712 | €3,970 | €85,154 | €65,933 | ▼ 22.6% |
| Furniture and vehicles24 | - | €7,712 | €3,970 | €85,154 | €65,933 | ▼ 22.6% |
| Financial fixed assets28 | €405,654 | €405,654 | €407,422 | €407,422 | - | - |
| Current assets29/58 | €2.2m | €2.1m | €2.0m | €2.6m | €3.0m | ▲ 16.2% |
| Amounts receivable within one year40/41 | €308,737 | €9,031 | €19,213 | €33,996 | €6,684 | ▼ 80.3% |
| Trade receivables40 | - | €9,003 | €19,213 | €13,865 | - | - |
| Other amounts receivable41 | - | €28 | - | €20,130 | €6,684 | ▼ 66.8% |
| Current investments50/53 | €482,025 | €2.1m | €1.9m | €2.3m | €2.9m | ▲ 23.9% |
| Cash at bank and in hand54/58 | €1.4m | €19,373 | €107,798 | €265,399 | €162,609 | ▼ 38.7% |
| Deferred charges and accrued income490/1 | - | €137 | - | - | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €2.6m | €2.5m | €2.4m | €3.1m | €3.1m | ▼ 0.2% |
| Equity10/15 | €1.8m | €2.0m | €2.3m | €2.9m | €3.1m | ▲ 7.3% |
| Contributions10/11 | €12,395 | €12,395 | €12,395 | €12,395 | €12,395 | = |
| Capital10 | - | €12,395 | €12,395 | €12,395 | €12,395 | = |
| Issued capital100 | - | €18,592 | €18,592 | €18,592 | €18,592 | = |
| Uncalled capital101 | - | €6,197 | €6,197 | €6,197 | €6,197 | = |
| Reserves13 | €1.8m | €2.0m | €2.3m | €2.9m | €3.1m | ▲ 7.3% |
| Non-distributable reserves130/1 | - | €11,739 | €11,739 | €11,739 | €11,739 | = |
| Legal reserve130 | - | €11,739 | €11,739 | €11,739 | €11,739 | = |
| Distributable reserves133 | - | €2.0m | €2.2m | €2.9m | €3.1m | ▲ 7.4% |
| Amounts payable17/49 | €798,463 | €543,935 | €165,778 | €221,597 | €6,520 | ▼ 97.1% |
| Amounts payable within one year42/48 | €798,463 | €543,935 | €165,778 | €215,009 | €6,520 | ▼ 97.0% |
| Financial debts43 | - | €400,000 | - | - | - | - |
| Credit institutions430/8 | - | €400,000 | - | - | - | - |
| Trade debts44 | €46 | €99 | €1,753 | - | - | - |
| Suppliers440/4 | - | €99 | €1,753 | - | - | - |
| Taxes, remuneration and social security45 | - | €20,813 | €43,125 | €99,762 | €6,520 | ▼ 93.5% |
| Taxes450/3 | - | €18,166 | €37,229 | €99,762 | €6,520 | ▼ 93.5% |
| Remuneration and social security454/9 | - | €2,648 | €5,896 | - | - | - |
| Other amounts payable47/48 | - | €123,023 | €120,900 | €115,247 | - | - |
| Accrued charges and deferred income492/3 | - | - | - | €6,588 | - | - |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €273,009 | €258,298 | €275,044 | €607,848 | €210,014 | ▼ 65.4% |
| + Depreciation and write-downs630 | €6,795 | €6,702 | €6,604 | €4,816 | €19,220 | ▲ 299% |
| Operating cash flow (approximation) | €279,804 | €265,000 | €281,648 | €612,664 | €229,234 | ▼ 62.6% |
| Investment in fixed assets (approximation) | - | -€2,453 | -€4,630 | -€86,000 | €407,422 | ▲ 574% |
| Change in cash | - | -€1.4m | €88,425 | €157,600 | -€102,789 | ▼ 165% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
2025
04-01
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
30-12
Financial
Liquidity times 38current ratio 464.65
Current ratio from 12.13 to 464.65; short-term debt falls from €215,009 to €6,520.
29-06
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
22-06
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
30-12
Financial
Liquidity triplescurrent ratio 12.22
Current ratio from 3.91 to 12.22; short-term debt falls from €543,935 to €165,778.
30-12
Financial
Equity above €2mEq €2.3m ▲13.8%
5 profitable years in a row build equity to €2.3m.
05-04
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
17-03
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
02-06
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
30-12
Financial
Highest result since 2018net €1.4m ▲1,512%
Operating result €167,813, net result €1.4m, both a record.
30-12
Financial
Liquidity triplescurrent ratio 3.55
Current ratio from 1.41 to 3.55.
30-12
Financial
Equity above €1mEq €1.9m ▲211%
2 profitable years in a row build equity to €1.9m.
Show earlier events
13-05
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
18-04
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
09-03
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
2016
22-06
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 7 acts read
About the unread acts
We know of 7 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Structure & network
Heads the group
P. Leys
3 companies
Group, risk and exposure
Owners and holdings
2 holdingsOwners 0
The accounts to 30-12-2023 list no shareholders, and no other source names one.
Holdings 2
-
99%
-
99%
According to the annual accounts to 30-12-2023 of P. LEYS and those of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.
Public money · subsidies and aid
Flemish government
2022 to 2024 · 3 entries · 2,148 EUR awarded · 2,148 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2024 | 1 | 752 EUR | 752 EUR |
| 2023 | 1 | 707 EUR | 707 EUR |
| 2022 | 1 | 689 EUR | 689 EUR |
Recognitions · licences · registrations
Legal Entity Identifier
254900D0AHIE4XCXKL64