LEYBERTHOEVE: 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.
LEYBERTHOEVE
Largest movements
- Cash +€80,647
up €80,647 (+36.6%), from €220,327 to €300,974
mainly Net result for the year (+€76,823) and Depreciation (+€37,454)
- Stocks and contracts -€33,744
down €33,744 (-13.5%), from €250,214 to €216,470
- Tangible fixed assets -€22,245
down €22,245 (-19.0%), from €116,925 to €94,680
of which Furniture and vehicles: -€22,676
- Intangible fixed assets -€10,500
down €10,500 (-11.1%), from €94,471 to €83,971
- Profit (loss) carried forward +€76,823
up €76,823 (+1329.8%), from €5,777 to €82,600
- Tax, wage and social debts -€34,626
down €34,626 (-62.5%), from €55,381 to €20,754
- Other debts -€13,345
down €13,345 (-3.0%), from €440,553 to €427,208
- Trade debts -€7,888
down €7,888 (-25.4%), from €31,056 to €23,167
- Turnover +€1.2m
new in 2025: €1.2m
- Purchases and services +€1.1m
new in 2025: €1.1m
- Gross operating margin -€97,491
down €97,491 (-42.1%), from €231,595 to €134,104
- Taxes -€32,470
down €32,470 (-62.5%), from €51,972 to €19,502
- Depreciation +€15,349
up €15,349 (+69.4%), from €22,105 to €37,454
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 | €685,766 | €706,730 | +€20,964 | +3.1% |
| Fixed assets | 21/28 | €211,396 | €178,651 | -€32,745 | -15.5% |
| Intangible fixed assets | 21 | €94,471 | €83,971 | -€10,500 | -11.1% |
| Tangible fixed assets | 22/27 | €116,925 | €94,680 | -€22,245 | -19.0% |
| Plant, machinery and equipment | 23 | €11,046 | €11,828 | +€782 | +7.1% |
| Furniture and vehicles | 24 | €104,944 | €82,268 | -€22,676 | -21.6% |
| Other tangible fixed assets | 26 | €934 | €584 | -€350 | -37.5% |
| Current assets | 29/58 | €474,370 | €528,079 | +€53,709 | +11.3% |
| Stocks and contracts in progress | 3 | €250,214 | €216,470 | -€33,744 | -13.5% |
| Stocks | 30/36 | €250,214 | €216,470 | -€33,744 | -13.5% |
| Amounts receivable within one year | 40/41 | €859 | €7,224 | +€6,365 | +740.8% |
| Trade receivables | 40 | €198 | €1,450 | +€1,252 | +631.9% |
| Other amounts receivable | 41 | €661 | €5,774 | +€5,113 | +773.4% |
| Cash at bank and in hand | 54/58 | €220,327 | €300,974 | +€80,647 | +36.6% |
| Deferred charges and accrued income | 490/1 | €2,970 | €3,411 | +€441 | +14.9% |
| Total equity and liabilities | 10/49 | €685,766 | €706,730 | +€20,964 | +3.1% |
| Equity | 10/15 | €158,777 | €235,600 | +€76,823 | +48.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €150,000 | €150,000 | = | 0.0% |
| Distributable reserves | 133 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,777 | €82,600 | +€76,823 | +1329.8% |
| Amounts payable | 17/49 | €526,989 | €471,130 | -€55,859 | -10.6% |
| Amounts payable within one year | 42/48 | €526,989 | €471,130 | -€55,859 | -10.6% |
| Trade debts | 44 | €31,056 | €23,167 | -€7,888 | -25.4% |
| Suppliers | 440/4 | €31,056 | €23,167 | -€7,888 | -25.4% |
| Taxes, remuneration and social security | 45 | €55,381 | €20,754 | -€34,626 | -62.5% |
| Taxes | 450/3 | €55,381 | €20,754 | -€34,626 | -62.5% |
| Other amounts payable | 47/48 | €440,553 | €427,208 | -€13,345 | -3.0% |
| Turnover | 70 | - | €1,173,017 | +€1.2m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,061,916 | +€1.1m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,105 | €37,454 | +€15,349 | +69.4% |
| Other operating charges | 640/8 | €1,692 | €782 | -€911 | -53.8% |
| Gross operating margin | 9900 | €231,595 | €134,104 | -€97,491 | -42.1% |
| Operating profit (loss) | 9901 | €207,798 | €95,869 | -€111,929 | -53.9% |
| Financial income | 75/76B | €0 | €497 | +€497 | +2487300.0% |
| Recurring financial income | 75 | €0 | €497 | +€497 | +2487300.0% |
| Financial charges | 65/66B | €49 | €40 | -€8 | -17.0% |
| Recurring financial charges | 65 | €49 | €40 | -€8 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €207,749 | €96,326 | -€111,423 | -53.6% |
| Income taxes | 67/77 | €51,972 | €19,502 | -€32,470 | -62.5% |
| Profit (loss) for the period | 9904 | €155,777 | €76,823 | -€78,954 | -50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €155,777 | €76,823 | -€78,954 | -50.7% |
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.