BOUWONDERNEMING LEYSEN: what changed
BOUWONDERNEMING LEYSEN
Largest movements
- Receivables within one year +€45,374
up €45,374 (+224%), from €20,269 to €65,644
of which Other amounts receivable: +€30,777
- Stocks and contracts -€34,613
down €34,613 (-100%), from €34,613 to €0
- Cash -€17,167
down €17,167 (-11.3%), from €151,328 to €134,161
mainly Contributions, distributions and other (-€63,176) and Receivables within one year (-€45,374)
- Tangible fixed assets +€12,848
up €12,848 (+31.4%), from €40,923 to €53,772
of which Furniture and vehicles: +€23,138
- Current investments +€6,000
up €6,000 (+20.0%), from €30,070 to €36,070
- Other debts +€49,325
up €49,325 (+356%), from €13,851 to €63,176
- Trade debts +€48,627
up €48,627 (+202%), from €24,053 to €72,680
- Reserves -€48,627
down €48,627 (-36.5%), from €133,254 to €84,627
- Tax, wage and social debts -€18,993
down €18,993 (-61.3%), from €31,005 to €12,012
of which Taxes: -€16,775
- Debts after one year -€17,460
down €17,460 (-28.2%), from €61,877 to €44,417
- Gross operating margin +€122,143
up €122,143 (+7,778%), from €1,570 to €123,714
- Write-downs +€52,995
up €52,995, from -€52,995 to €0
- Staff costs +€44,215
up €44,215 (+170%), from €25,985 to €70,200
- Other operating charges +€5,858
up €5,858 (+172%), from €3,398 to €9,257
- Taxes +€5,740
up €5,740 (+230%), from €2,494 to €8,234
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €282,247 | €294,373 | +€12,126 | +4.3% |
| Fixed assets | 21/28 | €40,923 | €53,772 | +€12,848 | +31.4% |
| Tangible fixed assets | 22/27 | €40,923 | €53,772 | +€12,848 | +31.4% |
| Land and buildings | 22 | €13,939 | €10,598 | -€3,341 | -24.0% |
| Plant, machinery and equipment | 23 | €20,005 | €13,056 | -€6,948 | -34.7% |
| Furniture and vehicles | 24 | €6,980 | €30,118 | +€23,138 | +331% |
| Current assets | 29/58 | €241,324 | €240,602 | -€722 | -0.3% |
| Stocks and contracts in progress | 3 | €34,613 | €0 | -€34,613 | -100% |
| Contracts in progress | 37 | €34,613 | €0 | -€34,613 | -100% |
| Amounts receivable within one year | 40/41 | €20,269 | €65,644 | +€45,374 | +224% |
| Trade receivables | 40 | €17,706 | €32,304 | +€14,597 | +82.4% |
| Other amounts receivable | 41 | €2,563 | €33,340 | +€30,777 | +1,201% |
| Current investments | 50/53 | €30,070 | €36,070 | +€6,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €151,328 | €134,161 | -€17,167 | -11.3% |
| Deferred charges and accrued income | 490/1 | €5,044 | €4,727 | -€317 | -6.3% |
| Total equity and liabilities | 10/49 | €282,247 | €294,373 | +€12,126 | +4.3% |
| Equity | 10/15 | €133,255 | €84,628 | -€48,627 | -36.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €133,254 | €84,627 | -€48,627 | -36.5% |
| Distributable reserves | 133 | €133,254 | €84,627 | -€48,627 | -36.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €148,992 | €209,746 | +€60,753 | +40.8% |
| Amounts payable after more than one year | 17 | €61,877 | €44,417 | -€17,460 | -28.2% |
| Financial debts | 170/4 | €61,877 | €44,417 | -€17,460 | -28.2% |
| Amounts payable within one year | 42/48 | €87,115 | €165,328 | +€78,213 | +89.8% |
| Current portion of amounts payable after more than one year | 42 | €18,205 | €17,460 | -€745 | -4.1% |
| Trade debts | 44 | €24,053 | €72,680 | +€48,627 | +202% |
| Suppliers | 440/4 | €24,053 | €72,680 | +€48,627 | +202% |
| Taxes, remuneration and social security | 45 | €31,005 | €12,012 | -€18,993 | -61.3% |
| Taxes | 450/3 | €27,503 | €10,729 | -€16,775 | -61.0% |
| Remuneration and social security | 454/9 | €3,502 | €1,283 | -€2,219 | -63.4% |
| Other amounts payable | 47/48 | €13,851 | €63,176 | +€49,325 | +356% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €25,985 | €70,200 | +€44,215 | +170% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,029 | €20,557 | +€5,528 | +36.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€52,995 | €0 | +€52,995 | |
| Other operating charges | 640/8 | €3,398 | €9,257 | +€5,858 | +172% |
| Non-recurring operating charges | 66A | €3,481 | €0 | -€3,481 | -100% |
| Gross operating margin | 9900 | €1,570 | €123,714 | +€122,143 | +7,778% |
| Operating profit (loss) | 9901 | €6,672 | €23,700 | +€17,028 | +255% |
| Financial income | 75/76B | €90 | €1,559 | +€1,470 | +1,641% |
| Recurring financial income | 75 | €90 | €1,559 | +€1,470 | +1,641% |
| Financial charges | 65/66B | €4,138 | €2,476 | -€1,662 | -40.2% |
| Recurring financial charges | 65 | €4,138 | €2,476 | -€1,662 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €2,624 | €22,784 | +€20,160 | +768% |
| Income taxes | 67/77 | €2,494 | €8,234 | +€5,740 | +230% |
| Profit (loss) for the period | 9904 | €129 | €14,549 | +€14,420 | +11,143% |
| Profit (loss) for the period to be appropriated | 9905 | €129 | €14,549 | +€14,420 | +11,143% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.