LEYA: 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.
LEYA
Largest movements
- Cash +€84,316
up €84,316 (+920.0%), from €9,165 to €93,481
mainly Other debts (+€71,691) and Receivables within one year (+€70,974)
- Receivables within one year -€70,974
down €70,974 (-93.1%), from €76,239 to €5,265
of which Other amounts receivable: -€75,205
- Tangible fixed assets -€26,814
down €26,814 (-4.3%), from €624,556 to €597,741
of which Land and buildings: -€42,216
- Financial fixed assets +€9,000
up €9,000 (+45.0%), from €20,000 to €29,000
- Other debts +€71,691
up €71,691 (+67.0%), from €106,970 to €178,661
- Debts after one year -€45,403
down €45,403 (-12.5%), from €364,545 to €319,142
- Profit (loss) carried forward +€31,063
up €31,063 (+26.8%), from €116,029 to €147,092
- Current portion of long-term debt -€25,637
down €25,637 (-36.1%), from €71,040 to €45,403
- Trade debts -€24,892
down €24,892 (-82.4%), from €30,217 to €5,325
- Gross operating margin -€49,156
down €49,156 (-28.8%), from €170,524 to €121,368
- Taxes -€11,323
down €11,323 (-44.6%), from €25,365 to €14,041
- Depreciation +€2,819
up €2,819 (+6.4%), from €44,188 to €47,007
- Financial charges +€1,836
up €1,836 (+10.9%), from €16,853 to €18,689
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 | €730,239 | €725,516 | -€4,722 | -0.6% |
| Fixed assets | 21/28 | €644,835 | €626,770 | -€18,064 | -2.8% |
| Intangible fixed assets | 21 | €279 | €29 | -€250 | -89.7% |
| Tangible fixed assets | 22/27 | €624,556 | €597,741 | -€26,814 | -4.3% |
| Land and buildings | 22 | €517,548 | €475,332 | -€42,216 | -8.2% |
| Plant, machinery and equipment | 23 | €73,870 | €91,638 | +€17,768 | +24.1% |
| Furniture and vehicles | 24 | €33,138 | €30,771 | -€2,367 | -7.1% |
| Financial fixed assets | 28 | €20,000 | €29,000 | +€9,000 | +45.0% |
| Current assets | 29/58 | €85,404 | €98,746 | +€13,342 | +15.6% |
| Amounts receivable within one year | 40/41 | €76,239 | €5,265 | -€70,974 | -93.1% |
| Trade receivables | 40 | €13 | €4,245 | +€4,232 | +32009.8% |
| Other amounts receivable | 41 | €76,226 | €1,021 | -€75,205 | -98.7% |
| Cash at bank and in hand | 54/58 | €9,165 | €93,481 | +€84,316 | +920.0% |
| Total equity and liabilities | 10/49 | €730,239 | €725,516 | -€4,722 | -0.6% |
| Equity | 10/15 | €130,789 | €161,852 | +€31,063 | +23.8% |
| Contributions | 10/11 | €14,760 | €14,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,029 | €147,092 | +€31,063 | +26.8% |
| Amounts payable | 17/49 | €599,450 | €563,664 | -€35,786 | -6.0% |
| Amounts payable after more than one year | 17 | €364,545 | €319,142 | -€45,403 | -12.5% |
| Financial debts | 170/4 | €364,545 | €319,142 | -€45,403 | -12.5% |
| Amounts payable within one year | 42/48 | €234,905 | €244,522 | +€9,617 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €71,040 | €45,403 | -€25,637 | -36.1% |
| Trade debts | 44 | €30,217 | €5,325 | -€24,892 | -82.4% |
| Suppliers | 440/4 | €30,217 | €5,325 | -€24,892 | -82.4% |
| Taxes, remuneration and social security | 45 | €26,678 | €15,133 | -€11,544 | -43.3% |
| Taxes | 450/3 | €26,678 | €15,133 | -€11,544 | -43.3% |
| Other amounts payable | 47/48 | €106,970 | €178,661 | +€71,691 | +67.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,188 | €47,007 | +€2,819 | +6.4% |
| Other operating charges | 640/8 | €10,967 | €10,693 | -€274 | -2.5% |
| Gross operating margin | 9900 | €170,524 | €121,368 | -€49,156 | -28.8% |
| Operating profit (loss) | 9901 | €115,369 | €63,668 | -€51,701 | -44.8% |
| Financial income | 75/76B | €64 | €126 | +€62 | +97.2% |
| Recurring financial income | 75 | €64 | €126 | +€62 | +97.2% |
| Financial charges | 65/66B | €16,853 | €18,689 | +€1,836 | +10.9% |
| Recurring financial charges | 65 | €16,853 | €18,689 | +€1,836 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €98,580 | €45,105 | -€53,475 | -54.2% |
| Income taxes | 67/77 | €25,365 | €14,041 | -€11,323 | -44.6% |
| Profit (loss) for the period | 9904 | €73,215 | €31,063 | -€42,152 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €73,215 | €31,063 | -€42,152 | -57.6% |
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 11 October 2026 via checked.be.