LEIJSSEN: 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.
LEIJSSEN
Largest movements
- Current investments +€86,634
up €86,634 (+21.1%), from €410,669 to €497,303
- Cash +€48,331
up €48,331 (+11.9%), from €406,491 to €454,822
mainly Net result for the year (+€215,807) and Depreciation (+€50,586)
- Tangible fixed assets -€47,165
down €47,165 (-24.3%), from €194,359 to €147,194
- Receivables within one year -€12,611
down €12,611 (-19.3%), from €65,441 to €52,830
of which Other amounts receivable: -€15,055
- Reserves +€215,807
up €215,807 (+24.9%), from €866,111 to €1.1m
- Other debts -€132,909
down €132,909 (-94.1%), from €141,265 to €8,357
- Gross operating margin +€51,784
up €51,784 (+10.8%), from €478,309 to €530,092
- Staff costs +€46,116
up €46,116 (+38.2%), from €120,741 to €166,857
- Financial charges +€16,563
up €16,563, from -€6,451 to €10,112
- Financial income +€5,947
up €5,947 (+98.1%), from €6,064 to €12,011
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.
Cash bridge derived
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 | €1,080,710 | €1,157,619 | +€76,909 | +7.1% |
| Fixed assets | 21/28 | €198,109 | €149,069 | -€49,040 | -24.8% |
| Intangible fixed assets | 21 | €3,750 | €1,875 | -€1,875 | -50.0% |
| Tangible fixed assets | 22/27 | €194,359 | €147,194 | -€47,165 | -24.3% |
| Furniture and vehicles | 24 | €89,385 | €67,109 | -€22,276 | -24.9% |
| Leasing and similar rights | 25 | €6,370 | €0 | -€6,370 | -100.0% |
| Other tangible fixed assets | 26 | €98,604 | €80,085 | -€18,519 | -18.8% |
| Current assets | 29/58 | €882,601 | €1,008,550 | +€125,949 | +14.3% |
| Amounts receivable within one year | 40/41 | €65,441 | €52,830 | -€12,611 | -19.3% |
| Trade receivables | 40 | €48,853 | €51,297 | +€2,444 | +5.0% |
| Other amounts receivable | 41 | €16,588 | €1,533 | -€15,055 | -90.8% |
| Current investments | 50/53 | €410,669 | €497,303 | +€86,634 | +21.1% |
| Cash at bank and in hand | 54/58 | €406,491 | €454,822 | +€48,331 | +11.9% |
| Deferred charges and accrued income | 490/1 | €0 | €3,595 | +€3,595 | |
| Total equity and liabilities | 10/49 | €1,080,710 | €1,157,619 | +€76,909 | +7.1% |
| Equity | 10/15 | €884,711 | €1,100,518 | +€215,807 | +24.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €866,111 | €1,081,918 | +€215,807 | +24.9% |
| Distributable reserves | 133 | €866,111 | €1,081,918 | +€215,807 | +24.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €196,000 | €57,101 | -€138,898 | -70.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €196,000 | €57,101 | -€138,898 | -70.9% |
| Current portion of amounts payable after more than one year | 42 | €4,242 | €0 | -€4,242 | -100.0% |
| Trade debts | 44 | €5,110 | €997 | -€4,113 | -80.5% |
| Suppliers | 440/4 | €5,110 | €997 | -€4,113 | -80.5% |
| Taxes, remuneration and social security | 45 | €45,382 | €47,748 | +€2,366 | +5.2% |
| Taxes | 450/3 | €27,283 | €33,957 | +€6,673 | +24.5% |
| Remuneration and social security | 454/9 | €18,099 | €13,792 | -€4,307 | -23.8% |
| Other amounts payable | 47/48 | €141,265 | €8,357 | -€132,909 | -94.1% |
| Remuneration, social security and pensions | 62 | €120,741 | €166,857 | +€46,116 | +38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,131 | €50,586 | +€4,456 | +9.7% |
| Other operating charges | 640/8 | €1,639 | €1,592 | -€47 | -2.9% |
| Gross operating margin | 9900 | €478,309 | €530,092 | +€51,784 | +10.8% |
| Operating profit (loss) | 9901 | €309,798 | €311,057 | +€1,259 | +0.4% |
| Financial income | 75/76B | €6,064 | €12,011 | +€5,947 | +98.1% |
| Recurring financial income | 75 | €6,064 | €12,011 | +€5,947 | +98.1% |
| Financial charges | 65/66B | -€6,451 | €10,112 | +€16,563 | |
| Recurring financial charges | 65 | -€6,451 | €10,112 | +€16,563 | |
| Profit (loss) for the period before taxes | 9903 | €322,314 | €312,956 | -€9,357 | -2.9% |
| Income taxes | 67/77 | €97,236 | €97,149 | -€87 | -0.1% |
| Profit (loss) for the period | 9904 | €225,078 | €215,807 | -€9,270 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €225,078 | €215,807 | -€9,270 | -4.1% |
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 12 October 2026 via checked.be.