LEYA: what changed
Two fiscal 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.
LEYA
Largest movements
- Deferred charges and accrued income +€18,912
up €18,912 (+153.6%), from €12,315 to €31,227
- Cash -€18,732
down €18,732 (-88.0%), from €21,279 to €2,547
mainly Debts after one year (-€37,645) and Investment in fixed assets (net) (-€23,181)
- Tangible fixed assets -€16,216
down €16,216 (-6.5%), from €250,100 to €233,885
- Financial fixed assets +€6,041
up €6,041 (+38.6%), from €15,656 to €21,697
- Intangible fixed assets -€5,000
down €5,000 (-12.4%), from €40,356 to €35,356
- Debts after one year -€37,645
down €37,645 (-16.1%), from €234,158 to €196,514
- Trade debts +€14,711
up €14,711 (+25.7%), from €57,224 to €71,935
- Current portion of long-term debt +€6,565
up €6,565 (+14.5%), from €45,293 to €51,858
- Tax, wage and social debts +€6,163
up €6,163 (+148.5%), from €4,150 to €10,312
of which Remuneration and social security: +€3,547
- Gross operating margin +€6,386
up €6,386 (+4.2%), from €152,247 to €158,633
- Other operating charges +€3,168
up €3,168 (+241.7%), from €1,310 to €4,478
- Depreciation +€2,475
up €2,475 (+6.7%), from €37,062 to €39,537
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 | €370,930 | €360,584 | -€10,347 | -2.8% |
| Formation expenses | 20 | €4,507 | €3,325 | -€1,182 | -26.2% |
| Fixed assets | 21/28 | €306,113 | €290,938 | -€15,175 | -5.0% |
| Intangible fixed assets | 21 | €40,356 | €35,356 | -€5,000 | -12.4% |
| Tangible fixed assets | 22/27 | €250,100 | €233,885 | -€16,216 | -6.5% |
| Plant, machinery and equipment | 23 | €250,100 | €233,885 | -€16,216 | -6.5% |
| Financial fixed assets | 28 | €15,656 | €21,697 | +€6,041 | +38.6% |
| Current assets | 29/58 | €60,311 | €66,321 | +€6,010 | +10.0% |
| Stocks and contracts in progress | 3 | €24,117 | €26,756 | +€2,639 | +10.9% |
| Stocks | 30/36 | €24,117 | €26,756 | +€2,639 | +10.9% |
| Amounts receivable within one year | 40/41 | €2,600 | €5,790 | +€3,190 | +122.7% |
| Trade receivables | 40 | €606 | €5,262 | +€4,655 | +768.0% |
| Other amounts receivable | 41 | €1,993 | €528 | -€1,465 | -73.5% |
| Cash at bank and in hand | 54/58 | €21,279 | €2,547 | -€18,732 | -88.0% |
| Deferred charges and accrued income | 490/1 | €12,315 | €31,227 | +€18,912 | +153.6% |
| Total equity and liabilities | 10/49 | €370,930 | €360,584 | -€10,347 | -2.8% |
| Equity | 10/15 | €27,634 | €29,656 | +€2,023 | +7.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,634 | €4,656 | +€2,023 | +76.8% |
| Amounts payable | 17/49 | €343,297 | €330,927 | -€12,369 | -3.6% |
| Amounts payable after more than one year | 17 | €234,158 | €196,514 | -€37,645 | -16.1% |
| Financial debts | 170/4 | €234,158 | €196,514 | -€37,645 | -16.1% |
| Amounts payable within one year | 42/48 | €107,014 | €134,105 | +€27,091 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | €45,293 | €51,858 | +€6,565 | +14.5% |
| Trade debts | 44 | €57,224 | €71,935 | +€14,711 | +25.7% |
| Suppliers | 440/4 | €57,224 | €71,935 | +€14,711 | +25.7% |
| Taxes, remuneration and social security | 45 | €4,150 | €10,312 | +€6,163 | +148.5% |
| Taxes | 450/3 | €1,181 | €3,797 | +€2,616 | +221.6% |
| Remuneration and social security | 454/9 | €2,969 | €6,516 | +€3,547 | +119.4% |
| Other amounts payable | 47/48 | €347 | €0 | -€347 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,125 | €309 | -€1,816 | -85.5% |
| Remuneration, social security and pensions | 62 | €99,875 | €100,477 | +€601 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,062 | €39,537 | +€2,475 | +6.7% |
| Other operating charges | 640/8 | €1,310 | €4,478 | +€3,168 | +241.7% |
| Gross operating margin | 9900 | €152,247 | €158,633 | +€6,386 | +4.2% |
| Operating profit (loss) | 9901 | €14,000 | €14,142 | +€142 | +1.0% |
| Financial income | 75/76B | €51 | €150 | +€99 | +196.6% |
| Recurring financial income | 75 | €51 | €150 | +€99 | +196.6% |
| Financial charges | 65/66B | €12,078 | €11,060 | -€1,018 | -8.4% |
| Recurring financial charges | 65 | €12,078 | €11,060 | -€1,018 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €1,973 | €3,231 | +€1,258 | +63.8% |
| Income taxes | 67/77 | €1,089 | €1,209 | +€119 | +11.0% |
| Profit (loss) for the period | 9904 | €884 | €2,023 | +€1,139 | +128.9% |
| Profit (loss) for the period to be appropriated | 9905 | €884 | €2,023 | +€1,139 | +128.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.