LEY TRADING: 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.
LEY TRADING
Largest movements
- Financial fixed assets +€250,210
new in 2025: €250,210
- Receivables within one year -€79,946
down €79,946 (-51.9%), from €154,077 to €74,131
of which Other amounts receivable: -€68,787
- Tangible fixed assets +€10,273
up €10,273 (+85.4%), from €12,031 to €22,304
- Short-term financial debts +€119,484
up €119,484 (+1,671%), from €7,152 to €126,636
- Other debts +€85,958
new in 2025: €85,958
- Reserves -€40,000
down €40,000 (-97.9%), from €40,860 to €860
- Tax, wage and social debts +€23,003
up €23,003 (+75.8%), from €30,354 to €53,357
- Profit (loss) carried forward -€8,134
down €8,134 (-10.6%), from €76,537 to €68,403
- Turnover +€262,704
new in 2025: €262,704
- Purchases and services +€207,812
new in 2025: €207,812
- Gross operating margin -€67,625
down €67,625 (-43.5%), from €155,531 to €87,906
- Other operating charges -€45,495
down €45,495 (-98.1%), from €46,380 to €885
- Taxes -€19,104
down €19,104 (-51.3%), from €37,260 to €18,156
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,560 | €358,169 | +€180,609 | +102% |
| Fixed assets | 21/28 | €12,031 | €272,514 | +€260,483 | +2,165% |
| Tangible fixed assets | 22/27 | €12,031 | €22,304 | +€10,273 | +85.4% |
| Furniture and vehicles | 24 | €12,031 | €22,304 | +€10,273 | +85.4% |
| Financial fixed assets | 28 | - | €250,210 | +€250,210 | |
| Current assets | 29/58 | €165,530 | €85,656 | -€79,874 | -48.3% |
| Stocks and contracts in progress | 3 | €11,452 | €11,452 | = | 0.0% |
| Stocks | 30/36 | €11,452 | €11,452 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €154,077 | €74,131 | -€79,946 | -51.9% |
| Trade receivables | 40 | €84,259 | €73,100 | -€11,159 | -13.2% |
| Other amounts receivable | 41 | €69,818 | €1,032 | -€68,787 | -98.5% |
| Deferred charges and accrued income | 490/1 | - | €72 | +€72 | |
| Total equity and liabilities | 10/49 | €177,560 | €358,169 | +€180,609 | +102% |
| Equity | 10/15 | €135,997 | €87,863 | -€48,134 | -35.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,860 | €860 | -€40,000 | -97.9% |
| Distributable reserves | 133 | €40,860 | €860 | -€40,000 | -97.9% |
| Profit (loss) carried forward | 14 | €76,537 | €68,403 | -€8,134 | -10.6% |
| Amounts payable | 17/49 | €41,564 | €270,306 | +€228,743 | +550% |
| Amounts payable within one year | 42/48 | €41,564 | €270,306 | +€228,743 | +550% |
| Financial debts | 43 | €7,152 | €126,636 | +€119,484 | +1,671% |
| Credit institutions | 430/8 | €7,152 | €126,636 | +€119,484 | +1,671% |
| Trade debts | 44 | €4,058 | €4,356 | +€298 | +7.3% |
| Suppliers | 440/4 | €4,058 | €4,356 | +€298 | +7.3% |
| Taxes, remuneration and social security | 45 | €30,354 | €53,357 | +€23,003 | +75.8% |
| Taxes | 450/3 | €30,354 | €53,357 | +€23,003 | +75.8% |
| Other amounts payable | 47/48 | - | €85,958 | +€85,958 | |
| Turnover | 70 | - | €262,704 | +€262,704 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €207,812 | +€207,812 | |
| Remuneration, social security and pensions | 62 | - | €10,216 | +€10,216 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,512 | €7,906 | +€5,394 | +215% |
| Other operating charges | 640/8 | €46,380 | €885 | -€45,495 | -98.1% |
| Gross operating margin | 9900 | €155,531 | €87,906 | -€67,625 | -43.5% |
| Operating profit (loss) | 9901 | €106,639 | €68,899 | -€37,740 | -35.4% |
| Financial income | 75/76B | €3,372 | €0 | -€3,372 | -100.0% |
| Recurring financial income | 75 | €3,372 | €0 | -€3,372 | -100.0% |
| Financial charges | 65/66B | €11,144 | €14,877 | +€3,733 | +33.5% |
| Recurring financial charges | 65 | €11,144 | €14,877 | +€3,733 | +33.5% |
| Profit (loss) for the period before taxes | 9903 | €98,867 | €54,022 | -€44,845 | -45.4% |
| Income taxes | 67/77 | €37,260 | €18,156 | -€19,104 | -51.3% |
| Profit (loss) for the period | 9904 | €61,607 | €35,866 | -€25,740 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €61,607 | €35,866 | -€25,740 | -41.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.