Dr. Leijnen: 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.
Dr. Leijnen
Largest movements
- Cash +€60,522
up €60,522 (+13.0%), from €464,676 to €525,198
mainly Net result for the year (+€510,934) and Other debts (+€47,967)
- Tangible fixed assets -€14,619
down €14,619 (-47.4%), from €30,851 to €16,231
of which Furniture and vehicles: -€14,003
- Other debts +€47,967
up €47,967 (+10.1%), from €473,978 to €521,945
- Gross operating margin +€66,835
up €66,835 (+10.7%), from €626,102 to €692,936
- Taxes +€15,728
up €15,728 (+10.5%), from €149,654 to €165,382
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 | €499,350 | €546,606 | +€47,256 | +9.5% |
| Fixed assets | 21/28 | €30,851 | €16,231 | -€14,619 | -47.4% |
| Tangible fixed assets | 22/27 | €30,851 | €16,231 | -€14,619 | -47.4% |
| Plant, machinery and equipment | 23 | €1,322 | €706 | -€616 | -46.6% |
| Furniture and vehicles | 24 | €29,529 | €15,526 | -€14,003 | -47.4% |
| Current assets | 29/58 | €468,500 | €530,375 | +€61,875 | +13.2% |
| Amounts receivable within one year | 40/41 | €1,770 | €2,500 | +€730 | +41.3% |
| Trade receivables | 40 | - | €2,500 | +€2,500 | |
| Other amounts receivable | 41 | €1,770 | €0 | -€1,770 | -100% |
| Cash at bank and in hand | 54/58 | €464,676 | €525,198 | +€60,522 | +13.0% |
| Deferred charges and accrued income | 490/1 | €2,054 | €2,677 | +€624 | +30.4% |
| Total equity and liabilities | 10/49 | €499,350 | €546,606 | +€47,256 | +9.5% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €478,890 | €526,146 | +€47,256 | +9.9% |
| Amounts payable within one year | 42/48 | €478,113 | €525,418 | +€47,306 | +9.9% |
| Trade debts | 44 | €1,135 | €1,092 | -€43 | -3.8% |
| Suppliers | 440/4 | €1,135 | €1,092 | -€43 | -3.8% |
| Taxes, remuneration and social security | 45 | €3,000 | €2,382 | -€618 | -20.6% |
| Taxes | 450/3 | €3,000 | €2,382 | -€618 | -20.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €473,978 | €521,945 | +€47,967 | +10.1% |
| Accrued charges and deferred income | 492/3 | €778 | €728 | -€49 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,877 | €14,619 | -€257 | -1.7% |
| Other operating charges | 640/8 | €762 | €784 | +€22 | +2.9% |
| Gross operating margin | 9900 | €626,102 | €692,936 | +€66,835 | +10.7% |
| Operating profit (loss) | 9901 | €610,463 | €677,533 | +€67,070 | +11.0% |
| Financial income | 75/76B | €4,729 | €1 | -€4,727 | -100.0% |
| Recurring financial income | 75 | €4,729 | €1 | -€4,727 | -100.0% |
| Financial charges | 65/66B | €1,118 | €1,218 | +€100 | +9.0% |
| Recurring financial charges | 65 | €1,118 | €1,218 | +€100 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €614,074 | €676,316 | +€62,242 | +10.1% |
| Income taxes | 67/77 | €149,654 | €165,382 | +€15,728 | +10.5% |
| Profit (loss) for the period | 9904 | €464,420 | €510,934 | +€46,514 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €464,420 | €510,934 | +€46,514 | +10.0% |
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 27 October 2026 via checked.be.