ANS LEYSEN: 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.
ANS LEYSEN
Largest movements
- Receivables within one year +€46,079
up €46,079 (+258%), from €17,859 to €63,938
of which Trade receivables: +€43,073
- Cash -€24,652
down €24,652 (-39.1%), from €63,077 to €38,426
mainly Contributions, distributions and other (-€107,536) and Receivables within one year (-€46,079)
- Financial fixed assets +€20,000
up €20,000 (+3.9%), from €508,580 to €528,580
- Other debts +€47,689
up €47,689 (+138%), from €34,604 to €82,293
- Gross operating margin +€52,620
up €52,620 (+46.1%), from €114,207 to €166,826
- Taxes +€11,784
up €11,784 (+33.4%), from €35,302 to €47,086
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 | €622,460 | €665,402 | +€42,942 | +6.9% |
| Fixed assets | 21/28 | €541,523 | €562,962 | +€21,438 | +4.0% |
| Tangible fixed assets | 22/27 | €32,943 | €34,381 | +€1,438 | +4.4% |
| Furniture and vehicles | 24 | €32,943 | €34,381 | +€1,438 | +4.4% |
| Financial fixed assets | 28 | €508,580 | €528,580 | +€20,000 | +3.9% |
| Current assets | 29/58 | €80,937 | €102,440 | +€21,504 | +26.6% |
| Amounts receivable within one year | 40/41 | €17,859 | €63,938 | +€46,079 | +258% |
| Trade receivables | 40 | €17,859 | €60,932 | +€43,073 | +241% |
| Other amounts receivable | 41 | - | €3,006 | +€3,006 | |
| Cash at bank and in hand | 54/58 | €63,077 | €38,426 | -€24,652 | -39.1% |
| Deferred charges and accrued income | 490/1 | - | €76 | +€76 | |
| Total equity and liabilities | 10/49 | €622,460 | €665,402 | +€42,942 | +6.9% |
| Equity | 10/15 | €578,173 | €579,335 | +€1,162 | +0.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €565,773 | €566,935 | +€1,162 | +0.2% |
| Distributable reserves | 133 | €565,773 | €566,935 | +€1,162 | +0.2% |
| Amounts payable | 17/49 | €44,286 | €86,067 | +€41,780 | +94.3% |
| Amounts payable within one year | 42/48 | €44,286 | €86,067 | +€41,780 | +94.3% |
| Trade debts | 44 | €221 | €675 | +€454 | +206% |
| Suppliers | 440/4 | €221 | €675 | +€454 | +206% |
| Taxes, remuneration and social security | 45 | €9,462 | €3,099 | -€6,363 | -67.2% |
| Taxes | 450/3 | €9,462 | €3,099 | -€6,363 | -67.2% |
| Other amounts payable | 47/48 | €34,604 | €82,293 | +€47,689 | +138% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,641 | €10,617 | +€976 | +10.1% |
| Other operating charges | 640/8 | €552 | €528 | -€25 | -4.5% |
| Gross operating margin | 9900 | €114,207 | €166,826 | +€52,620 | +46.1% |
| Operating profit (loss) | 9901 | €104,013 | €155,682 | +€51,669 | +49.7% |
| Financial income | 75/76B | €1,042 | €307 | -€735 | -70.5% |
| Recurring financial income | 75 | €1,042 | €307 | -€735 | -70.5% |
| Financial charges | 65/66B | €1,143 | €205 | -€938 | -82.1% |
| Recurring financial charges | 65 | €1,143 | €205 | -€938 | -82.1% |
| Profit (loss) for the period before taxes | 9903 | €103,912 | €155,784 | +€51,872 | +49.9% |
| Income taxes | 67/77 | €35,302 | €47,086 | +€11,784 | +33.4% |
| Profit (loss) for the period | 9904 | €68,610 | €108,698 | +€40,088 | +58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €68,610 | €108,698 | +€40,088 | +58.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.