KOEN LEYMAN: what changed
What changed
KOEN LEYMAN
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€28,554
2024 · €23,709+€4,845
Equity
€83,436
2024 · €56,548+€26,888
Cash
€54,555
2024 · €45,818+€8,737
Balance sheet total
€182,909
2024 · €177,640+€5,269
Largest movements
Assets
- Cash +€8,737
up €8,737 (+19.1%), from €45,818 to €54,555
mainly Net result for the year (+€28,554) and Depreciation (+€10,584)
- Tangible fixed assets -€7,896
down €7,896 (-22.6%), from €34,944 to €27,048
of which Leasing and similar rights: -€9,552
- Deferred charges and accrued income +€4,242
up €4,242 (+342%), from €1,242 to €5,484
Equity and liabilities
- Reserves +€26,888
up €26,888 (+50.2%), from €53,548 to €80,436
- Debts after one year -€24,040
down €24,040 (-31.3%), from €76,716 to €52,676
- Tax, wage and social debts +€2,462
up €2,462 (+19.5%), from €12,640 to €15,102
Income statement
- Gross operating margin +€6,712
up €6,712 (+12.8%), from €52,415 to €59,127
- Taxes +€2,444
up €2,444 (+19.5%), from €12,535 to €14,978
- Financial charges -€597
down €597 (-18.4%), from €3,254 to €2,657
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€23,709
Gross operating margin
+€6,712
Depreciation
-€90
Other operating charges
+€70
Financial income
-€0
Financial charges
+€597
Taxes
-€2,444
Result 2025
€28,554
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€36,530
Investment
-€2,688
Financing
-€25,105
Cash 2024
€45,818
From operations (derived)
+€36,530
Net result for the year
+€28,554
Depreciation
+€10,584
Receivables within one year
-€186
Deferred charges and accrued income
-€4,242
Trade debts
-€1,234
Tax, wage and social debts
+€2,462
Other debts
+€197
Accrued charges and deferred income
+€394
Investment (derived)
-€2,688
Investment in fixed assets (net)
-€2,688
Financing
-€25,105
Debts after one year
-€24,040
Current portion of long-term debt
+€601
Contributions, distributions and other
-€1,666
Cash 2025
€54,555
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,640 | €182,909 | +€5,269 | +3.0% |
| Fixed assets | 21/28 | €129,976 | €122,080 | -€7,896 | -6.1% |
| Tangible fixed assets | 22/27 | €34,944 | €27,048 | -€7,896 | -22.6% |
| Plant, machinery and equipment | 23 | €1,993 | €1,434 | -€559 | -28.0% |
| Furniture and vehicles | 24 | €291 | €2,505 | +€2,215 | +762% |
| Leasing and similar rights | 25 | €32,660 | €23,108 | -€9,552 | -29.2% |
| Financial fixed assets | 28 | €95,032 | €95,032 | = | 0.0% |
| Current assets | 29/58 | €47,665 | €60,830 | +€13,165 | +27.6% |
| Amounts receivable within one year | 40/41 | €605 | €791 | +€186 | +30.7% |
| Trade receivables | 40 | €605 | €791 | +€186 | +30.7% |
| Cash at bank and in hand | 54/58 | €45,818 | €54,555 | +€8,737 | +19.1% |
| Deferred charges and accrued income | 490/1 | €1,242 | €5,484 | +€4,242 | +342% |
| Total equity and liabilities | 10/49 | €177,640 | €182,909 | +€5,269 | +3.0% |
| Equity | 10/15 | €56,548 | €83,436 | +€26,888 | +47.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €53,548 | €80,436 | +€26,888 | +50.2% |
| Distributable reserves | 133 | €53,548 | €80,436 | +€26,888 | +50.2% |
| Amounts payable | 17/49 | €121,092 | €99,473 | -€21,619 | -17.9% |
| Amounts payable after more than one year | 17 | €76,716 | €52,676 | -€24,040 | -31.3% |
| Financial debts | 170/4 | €76,716 | €52,676 | -€24,040 | -31.3% |
| Amounts payable within one year | 42/48 | €42,078 | €44,104 | +€2,026 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €23,439 | €24,040 | +€601 | +2.6% |
| Trade debts | 44 | €2,994 | €1,760 | -€1,234 | -41.2% |
| Suppliers | 440/4 | €2,994 | €1,760 | -€1,234 | -41.2% |
| Taxes, remuneration and social security | 45 | €12,640 | €15,102 | +€2,462 | +19.5% |
| Taxes | 450/3 | €12,640 | €15,102 | +€2,462 | +19.5% |
| Other amounts payable | 47/48 | €3,005 | €3,202 | +€197 | +6.6% |
| Accrued charges and deferred income | 492/3 | €2,299 | €2,693 | +€394 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,494 | €10,584 | +€90 | +0.9% |
| Other operating charges | 640/8 | €2,423 | €2,354 | -€70 | -2.9% |
| Gross operating margin | 9900 | €52,415 | €59,127 | +€6,712 | +12.8% |
| Operating profit (loss) | 9901 | €39,498 | €46,189 | +€6,691 | +16.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -69.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -69.7% |
| Financial charges | 65/66B | €3,254 | €2,657 | -€597 | -18.4% |
| Recurring financial charges | 65 | €3,254 | €2,657 | -€597 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €36,244 | €43,532 | +€7,288 | +20.1% |
| Income taxes | 67/77 | €12,535 | €14,978 | +€2,444 | +19.5% |
| Profit (loss) for the period | 9904 | €23,709 | €28,554 | +€4,845 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,709 | €28,554 | +€4,845 | +20.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.