DE LEY: 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.
DE LEY
Largest movements
- Cash +€75,168
up €75,168 (+48.5%), from €155,008 to €230,175
mainly Net result for the year (+€146,272) and Other debts (+€1,393)
- Reserves +€146,272
up €146,272 (+13.4%), from €1.1m to €1.2m
- Debts after one year -€56,429
down €56,429 (-31.3%), from €180,571 to €124,142
- Gross operating margin +€5,330
up €5,330 (+3.4%), from €155,428 to €160,758
- Purchases and services +€4,526
new in 2025: €4,526
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 | €3,529,327 | €3,604,494 | +€75,168 | +2.1% |
| Fixed assets | 21/28 | €3,259,542 | €3,259,542 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,259,542 | €3,259,542 | = | 0.0% |
| Land and buildings | 22 | €3,259,542 | €3,259,542 | = | 0.0% |
| Current assets | 29/58 | €269,785 | €344,952 | +€75,168 | +27.9% |
| Amounts receivable within one year | 40/41 | €114,777 | €114,777 | = | 0.0% |
| Trade receivables | 40 | €114,777 | €114,777 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €155,008 | €230,175 | +€75,168 | +48.5% |
| Total equity and liabilities | 10/49 | €3,529,327 | €3,604,494 | +€75,168 | +2.1% |
| Equity | 10/15 | €2,951,193 | €3,097,465 | +€146,272 | +5.0% |
| Contributions | 10/11 | €1,859,201 | €1,859,201 | = | 0.0% |
| Reserves | 13 | €1,091,991 | €1,238,263 | +€146,272 | +13.4% |
| Distributable reserves | 133 | €1,091,991 | €1,238,263 | +€146,272 | +13.4% |
| Amounts payable | 17/49 | €578,134 | €507,030 | -€71,104 | -12.3% |
| Amounts payable after more than one year | 17 | €180,571 | €124,142 | -€56,429 | -31.3% |
| Financial debts | 170/4 | €180,571 | €124,142 | -€56,429 | -31.3% |
| Amounts payable within one year | 42/48 | €397,563 | €382,888 | -€14,675 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €66,762 | €56,429 | -€10,333 | -15.5% |
| Trade debts | 44 | €5,735 | - | -€5,735 | |
| Suppliers | 440/4 | €5,735 | - | -€5,735 | |
| Other amounts payable | 47/48 | €325,066 | €326,459 | +€1,393 | +0.4% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €4,526 | +€4,526 | |
| Other operating charges | 640/8 | €7,490 | €7,563 | +€73 | +1.0% |
| Gross operating margin | 9900 | €155,428 | €160,758 | +€5,330 | +3.4% |
| Operating profit (loss) | 9901 | €147,939 | €153,195 | +€5,256 | +3.6% |
| Financial charges | 65/66B | €8,203 | €6,923 | -€1,280 | -15.6% |
| Recurring financial charges | 65 | €8,203 | €6,923 | -€1,280 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €139,736 | €146,272 | +€6,536 | +4.7% |
| Profit (loss) for the period | 9904 | €139,736 | €146,272 | +€6,536 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €139,736 | €146,272 | +€6,536 | +4.7% |
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.