DE LEYN SOLUTIONS: 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 LEYN SOLUTIONS
Largest movements
- Cash +€42,779
up €42,779 (+73.3%), from €58,392 to €101,171
mainly Other debts (+€47,934) and Net result for the year (+€29,775)
- Receivables within one year -€13,270
down €13,270 (-42.2%), from €31,440 to €18,170
of which Trade receivables: -€13,988
- Tangible fixed assets -€5,201
down €5,201 (-38.7%), from €13,455 to €8,255
of which Furniture and vehicles: -€4,106
- Deferred charges and accrued income -€3,951
down €3,951 (-28.9%), from €13,666 to €9,715
- Other debts +€47,934
up €47,934 (+515%), from €9,302 to €57,236
- Reserves -€24,730
down €24,730 (-26.1%), from €94,910 to €70,180
of which Distributable reserves: -€24,730
- Tax, wage and social debts -€3,047
down €3,047 (-95.9%), from €3,177 to €130
of which Taxes: -€3,047
- Gross operating margin +€4,143
up €4,143 (+9.4%), from €44,009 to €48,151
- Taxes +€1,328
up €1,328 (+12.6%), from €10,517 to €11,845
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 | €116,953 | €137,311 | +€20,358 | +17.4% |
| Fixed assets | 21/28 | €13,455 | €8,255 | -€5,201 | -38.7% |
| Tangible fixed assets | 22/27 | €13,455 | €8,255 | -€5,201 | -38.7% |
| Furniture and vehicles | 24 | €6,574 | €2,468 | -€4,106 | -62.5% |
| Other tangible fixed assets | 26 | €6,881 | €5,787 | -€1,094 | -15.9% |
| Current assets | 29/58 | €103,498 | €129,057 | +€25,558 | +24.7% |
| Amounts receivable within one year | 40/41 | €31,440 | €18,170 | -€13,270 | -42.2% |
| Trade receivables | 40 | €29,921 | €15,933 | -€13,988 | -46.7% |
| Other amounts receivable | 41 | €1,519 | €2,237 | +€718 | +47.3% |
| Cash at bank and in hand | 54/58 | €58,392 | €101,171 | +€42,779 | +73.3% |
| Deferred charges and accrued income | 490/1 | €13,666 | €9,715 | -€3,951 | -28.9% |
| Total equity and liabilities | 10/49 | €116,953 | €137,311 | +€20,358 | +17.4% |
| Equity | 10/15 | €103,342 | €78,612 | -€24,730 | -23.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €94,910 | €70,180 | -€24,730 | -26.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €94,910 | €70,180 | -€24,730 | -26.1% |
| Profit (loss) carried forward | 14 | €2,232 | €2,232 | = | 0.0% |
| Amounts payable | 17/49 | €13,612 | €58,699 | +€45,088 | +331% |
| Amounts payable within one year | 42/48 | €13,235 | €58,305 | +€45,070 | +341% |
| Trade debts | 44 | €756 | €939 | +€183 | +24.2% |
| Suppliers | 440/4 | €756 | €939 | +€183 | +24.2% |
| Taxes, remuneration and social security | 45 | €3,177 | €130 | -€3,047 | -95.9% |
| Taxes | 450/3 | €3,177 | €130 | -€3,047 | -95.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €9,302 | €57,236 | +€47,934 | +515% |
| Accrued charges and deferred income | 492/3 | €377 | €395 | +€18 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,513 | €5,201 | -€313 | -5.7% |
| Other operating charges | 640/8 | €841 | €832 | -€9 | -1.1% |
| Gross operating margin | 9900 | €44,009 | €48,151 | +€4,143 | +9.4% |
| Operating profit (loss) | 9901 | €37,654 | €42,119 | +€4,465 | +11.9% |
| Financial income | 75/76B | €120 | €273 | +€153 | +127% |
| Recurring financial income | 75 | €120 | €273 | +€153 | +127% |
| Financial charges | 65/66B | €956 | €772 | -€184 | -19.3% |
| Recurring financial charges | 65 | €956 | €772 | -€184 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €36,818 | €41,620 | +€4,802 | +13.0% |
| Income taxes | 67/77 | €10,517 | €11,845 | +€1,328 | +12.6% |
| Profit (loss) for the period | 9904 | €26,301 | €29,775 | +€3,474 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,301 | €29,775 | +€3,474 | +13.2% |
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 19 October 2026 via checked.be.