LEOLYS: 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.
LEOLYS
Largest movements
- Tangible fixed assets -€44,848
down €44,848 (-25.6%), from €175,123 to €130,275
of which Leasing and similar rights: -€40,486
- Stocks and contracts +€26,290
up €26,290 (+18.9%), from €138,981 to €165,272
- Receivables within one year +€14,328
up €14,328 (+103%), from €13,897 to €28,225
of which Trade receivables: +€25,859
- Accrued charges and deferred income +€54,714
up €54,714 (+512%), from €10,693 to €65,407
- Trade debts -€38,580
down €38,580 (-72.6%), from €53,146 to €14,567
- Debts after one year -€33,397
down €33,397 (-24.4%), from €137,007 to €103,610
- Other debts +€20,187
new in 2025: €20,187
- Short-term financial debts -€12,108
down €12,108 (-25.5%), from €47,472 to €35,364
- Staff costs +€89,268
up €89,268 (+4.8%), from €1.9m to €2.0m
- Gross operating margin +€84,226
up €84,226 (+4.2%), from €2.0m to €2.1m
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 | €443,288 | €444,190 | +€902 | +0.2% |
| Fixed assets | 21/28 | €178,123 | €133,275 | -€44,848 | -25.2% |
| Tangible fixed assets | 22/27 | €175,123 | €130,275 | -€44,848 | -25.6% |
| Furniture and vehicles | 24 | €7,001 | €3,017 | -€3,984 | -56.9% |
| Leasing and similar rights | 25 | €165,168 | €124,683 | -€40,486 | -24.5% |
| Other tangible fixed assets | 26 | €2,953 | €2,575 | -€378 | -12.8% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €265,166 | €310,916 | +€45,750 | +17.3% |
| Stocks and contracts in progress | 3 | €138,981 | €165,272 | +€26,290 | +18.9% |
| Contracts in progress | 37 | €138,981 | €165,272 | +€26,290 | +18.9% |
| Amounts receivable within one year | 40/41 | €13,897 | €28,225 | +€14,328 | +103% |
| Trade receivables | 40 | €182 | €26,041 | +€25,859 | +14,209% |
| Other amounts receivable | 41 | €13,715 | €2,184 | -€11,532 | -84.1% |
| Cash at bank and in hand | 54/58 | €111,335 | €115,401 | +€4,066 | +3.7% |
| Deferred charges and accrued income | 490/1 | €952 | €2,017 | +€1,066 | +112% |
| Total equity and liabilities | 10/49 | €443,288 | €444,190 | +€902 | +0.2% |
| Equity | 10/15 | €112,555 | €107,030 | -€5,525 | -4.9% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €35,000 | €35,000 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,495 | €63,970 | -€5,525 | -7.9% |
| Amounts payable | 17/49 | €330,733 | €337,160 | +€6,427 | +1.9% |
| Amounts payable after more than one year | 17 | €137,007 | €103,610 | -€33,397 | -24.4% |
| Financial debts | 170/4 | €137,007 | €103,610 | -€33,397 | -24.4% |
| Amounts payable within one year | 42/48 | €183,033 | €168,143 | -€14,890 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €32,085 | €37,600 | +€5,515 | +17.2% |
| Financial debts | 43 | €47,472 | €35,364 | -€12,108 | -25.5% |
| Credit institutions | 430/8 | €47,472 | €35,364 | -€12,108 | -25.5% |
| Trade debts | 44 | €53,146 | €14,567 | -€38,580 | -72.6% |
| Suppliers | 440/4 | €53,146 | €14,567 | -€38,580 | -72.6% |
| Taxes, remuneration and social security | 45 | €50,330 | €60,425 | +€10,096 | +20.1% |
| Taxes | 450/3 | €38,342 | €33,872 | -€4,470 | -11.7% |
| Remuneration and social security | 454/9 | €11,987 | €26,553 | +€14,566 | +122% |
| Other amounts payable | 47/48 | - | €20,187 | +€20,187 | |
| Accrued charges and deferred income | 492/3 | €10,693 | €65,407 | +€54,714 | +512% |
| Remuneration, social security and pensions | 62 | €1,869,850 | €1,959,119 | +€89,268 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,737 | €44,848 | +€3,111 | +7.5% |
| Other operating charges | 640/8 | €7,509 | €3,219 | -€4,290 | -57.1% |
| Gross operating margin | 9900 | €2,007,644 | €2,091,870 | +€84,226 | +4.2% |
| Operating profit (loss) | 9901 | €88,547 | €84,685 | -€3,863 | -4.4% |
| Financial income | 75/76B | €869 | €215 | -€653 | -75.2% |
| Recurring financial income | 75 | €869 | €215 | -€653 | -75.2% |
| Financial charges | 65/66B | €11,038 | €8,143 | -€2,895 | -26.2% |
| Recurring financial charges | 65 | €11,038 | €8,143 | -€2,895 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €78,378 | €76,757 | -€1,621 | -2.1% |
| Income taxes | 67/77 | €31,778 | €32,282 | +€504 | +1.6% |
| Profit (loss) for the period | 9904 | €46,600 | €44,475 | -€2,125 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,600 | €44,475 | -€2,125 | -4.6% |
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 16 October 2026 via checked.be.