EDDY LEYS: 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.
EDDY LEYS
Largest movements
- Cash +€18,210
up €18,210 (+28.0%), from €65,041 to €83,251
mainly Net result for the year (+€20,728) and Receivables within one year (+€1,319)
- Receivables within one year -€1,319
down €1,319 (-65.7%), from €2,009 to €690
of which Trade receivables: -€1,520
- Reserves +€20,728
up €20,728 (+42.2%), from €49,103 to €69,831
- Other debts -€4,080
down €4,080 (-27.4%), from €14,867 to €10,787
- Gross operating margin -€14,385
down €14,385 (-30.8%), from €46,712 to €32,327
- Staff costs -€1,707
down €1,707 (-21.6%), from €7,910 to €6,204
- Taxes -€1,111
down €1,111 (-34.9%), from €3,184 to €2,073
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 | €74,921 | €92,085 | +€17,164 | +22.9% |
| Fixed assets | 21/28 | €3,846 | €3,496 | -€351 | -9.1% |
| Tangible fixed assets | 22/27 | €1,237 | €886 | -€351 | -28.4% |
| Plant, machinery and equipment | 23 | €1,237 | €886 | -€351 | -28.4% |
| Financial fixed assets | 28 | €2,610 | €2,610 | = | 0.0% |
| Current assets | 29/58 | €71,075 | €88,589 | +€17,515 | +24.6% |
| Stocks and contracts in progress | 3 | €3,729 | €3,455 | -€275 | -7.4% |
| Stocks | 30/36 | €3,729 | €3,455 | -€275 | -7.4% |
| Amounts receivable within one year | 40/41 | €2,009 | €690 | -€1,319 | -65.7% |
| Trade receivables | 40 | €1,520 | - | -€1,520 | |
| Other amounts receivable | 41 | €489 | €690 | +€200 | +41.0% |
| Cash at bank and in hand | 54/58 | €65,041 | €83,251 | +€18,210 | +28.0% |
| Deferred charges and accrued income | 490/1 | €295 | €1,194 | +€898 | +304% |
| Total equity and liabilities | 10/49 | €74,921 | €92,085 | +€17,164 | +22.9% |
| Equity | 10/15 | €55,308 | €76,036 | +€20,728 | +37.5% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €49,103 | €69,831 | +€20,728 | +42.2% |
| Distributable reserves | 133 | €49,103 | €69,831 | +€20,728 | +42.2% |
| Amounts payable | 17/49 | €19,613 | €16,049 | -€3,564 | -18.2% |
| Amounts payable within one year | 42/48 | €19,613 | €16,049 | -€3,564 | -18.2% |
| Trade debts | 44 | €536 | €178 | -€358 | -66.7% |
| Suppliers | 440/4 | €536 | €178 | -€358 | -66.7% |
| Taxes, remuneration and social security | 45 | €4,209 | €5,083 | +€874 | +20.8% |
| Taxes | 450/3 | €4,107 | €5,083 | +€976 | +23.8% |
| Remuneration and social security | 454/9 | €102 | - | -€102 | |
| Other amounts payable | 47/48 | €14,867 | €10,787 | -€4,080 | -27.4% |
| Remuneration, social security and pensions | 62 | €7,910 | €6,204 | -€1,707 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €687 | €351 | -€336 | -48.9% |
| Other operating charges | 640/8 | €2,759 | €2,930 | +€171 | +6.2% |
| Gross operating margin | 9900 | €46,712 | €32,327 | -€14,385 | -30.8% |
| Operating profit (loss) | 9901 | €35,356 | €22,842 | -€12,514 | -35.4% |
| Financial income | 75/76B | €218 | €383 | +€165 | +75.5% |
| Recurring financial income | 75 | €218 | €383 | +€165 | +75.5% |
| Financial charges | 65/66B | €548 | €424 | -€124 | -22.6% |
| Recurring financial charges | 65 | €548 | €424 | -€124 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €35,027 | €22,801 | -€12,226 | -34.9% |
| Income taxes | 67/77 | €3,184 | €2,073 | -€1,111 | -34.9% |
| Profit (loss) for the period | 9904 | €31,842 | €20,728 | -€11,114 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,842 | €20,728 | -€11,114 | -34.9% |
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 17 October 2026 via checked.be.