CHAPEWERKEN LEYSSENS: 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.
CHAPEWERKEN LEYSSENS
Largest movements
- Cash -€107,039
down €107,039 (-30.5%), from €350,375 to €243,336
mainly Investment in fixed assets (net) (-€104,581) and Debts after one year (-€31,367)
- Tangible fixed assets +€13,639
up €13,639 (+6.0%), from €226,947 to €240,586
of which Furniture and vehicles: +€14,844
- Receivables within one year +€11,388
up €11,388 (+47.7%), from €23,883 to €35,271
of which Other amounts receivable: +€10,388
- Debts after one year -€31,367
down €31,367 (-68.5%), from €45,771 to €14,404
- Profit (loss) carried forward -€29,449
down €29,449, from €1,561 to -€27,888
- Trade debts -€17,465
down €17,465 (-48.7%), from €35,832 to €18,367
- Accrued charges and deferred income -€10,819
down €10,819 (-100%), from €10,819 to €0
- Other debts +€6,893
up €6,893 (+5.1%), from €136,274 to €143,168
- Gross operating margin -€35,714
down €35,714 (-21.4%), from €166,759 to €131,045
- Depreciation +€22,692
up €22,692 (+33.2%), from €68,250 to €90,942
- Financial charges -€11,361
down €11,361 (-93.4%), from €12,158 to €797
- Taxes -€7,204
down €7,204 (-94.8%), from €7,598 to €394
- Staff costs +€3,443
up €3,443 (+5.7%), from €60,920 to €64,362
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 | €610,302 | €528,152 | -€82,150 | -13.5% |
| Fixed assets | 21/28 | €228,947 | €242,586 | +€13,639 | +6.0% |
| Tangible fixed assets | 22/27 | €226,947 | €240,586 | +€13,639 | +6.0% |
| Plant, machinery and equipment | 23 | €4,191 | €2,986 | -€1,205 | -28.8% |
| Furniture and vehicles | 24 | €222,756 | €237,600 | +€14,844 | +6.7% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €381,355 | €285,566 | -€95,790 | -25.1% |
| Amounts receivable within one year | 40/41 | €23,883 | €35,271 | +€11,388 | +47.7% |
| Trade receivables | 40 | €15,584 | €16,584 | +€1,000 | +6.4% |
| Other amounts receivable | 41 | €8,299 | €18,687 | +€10,388 | +125% |
| Cash at bank and in hand | 54/58 | €350,375 | €243,336 | -€107,039 | -30.5% |
| Deferred charges and accrued income | 490/1 | €7,097 | €6,958 | -€139 | -2.0% |
| Total equity and liabilities | 10/49 | €610,302 | €528,152 | -€82,150 | -13.5% |
| Equity | 10/15 | €346,469 | €317,019 | -€29,449 | -8.5% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €338,608 | €338,608 | = | 0.0% |
| Distributable reserves | 133 | €338,608 | €338,608 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,561 | -€27,888 | -€29,449 | |
| Amounts payable | 17/49 | €263,833 | €211,132 | -€52,701 | -20.0% |
| Amounts payable after more than one year | 17 | €45,771 | €14,404 | -€31,367 | -68.5% |
| Financial debts | 170/4 | €45,771 | €14,404 | -€31,367 | -68.5% |
| Amounts payable within one year | 42/48 | €207,243 | €196,728 | -€10,515 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €30,993 | €31,367 | +€374 | +1.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €35,832 | €18,367 | -€17,465 | -48.7% |
| Suppliers | 440/4 | €35,832 | €18,367 | -€17,465 | -48.7% |
| Taxes, remuneration and social security | 45 | €4,143 | €3,827 | -€317 | -7.6% |
| Taxes | 450/3 | €605 | €605 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,538 | €3,222 | -€317 | -8.9% |
| Other amounts payable | 47/48 | €136,274 | €143,168 | +€6,893 | +5.1% |
| Accrued charges and deferred income | 492/3 | €10,819 | €0 | -€10,819 | -100% |
| Remuneration, social security and pensions | 62 | €60,920 | €64,362 | +€3,443 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,250 | €90,942 | +€22,692 | +33.2% |
| Other operating charges | 640/8 | €2,850 | €6,168 | +€3,317 | +116% |
| Gross operating margin | 9900 | €166,759 | €131,045 | -€35,714 | -21.4% |
| Operating profit (loss) | 9901 | €34,739 | -€30,426 | -€65,166 | |
| Financial income | 75/76B | €2,794 | €2,168 | -€626 | -22.4% |
| Recurring financial income | 75 | €2,794 | €2,168 | -€626 | -22.4% |
| Financial charges | 65/66B | €12,158 | €797 | -€11,361 | -93.4% |
| Recurring financial charges | 65 | €12,158 | €797 | -€11,361 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | €25,375 | -€29,056 | -€54,431 | |
| Income taxes | 67/77 | €7,598 | €394 | -€7,204 | -94.8% |
| Profit (loss) for the period | 9904 | €17,778 | -€29,449 | -€47,227 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,778 | -€29,449 | -€47,227 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.