LEYBO: 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.
LEYBO
Largest movements
- Tangible fixed assets -€17,789
down €17,789 (-4.0%), from €444,588 to €426,799
of which Land and buildings: -€18,551
- Cash -€4,934
down €4,934 (-44.8%), from €11,008 to €6,074
mainly Other debts (-€15,596) and Current investments (-€4,089)
- Other debts -€15,596
down €15,596 (-14.9%), from €104,935 to €89,339
- Gross operating margin -€1,039
down €1,039 (-3.5%), from €29,619 to €28,580
- Financial charges -€901
down €901 (-11.0%), from €8,190 to €7,289
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 | €477,954 | €459,418 | -€18,536 | -3.9% |
| Fixed assets | 21/28 | €444,588 | €426,799 | -€17,789 | -4.0% |
| Tangible fixed assets | 22/27 | €444,588 | €426,799 | -€17,789 | -4.0% |
| Land and buildings | 22 | €444,292 | €425,741 | -€18,551 | -4.2% |
| Plant, machinery and equipment | 23 | €295 | €1,058 | +€762 | +258.0% |
| Current assets | 29/58 | €33,366 | €32,619 | -€747 | -2.2% |
| Amounts receivable within one year | 40/41 | €220 | €282 | +€61 | +27.8% |
| Other amounts receivable | 41 | €220 | €282 | +€61 | +27.8% |
| Current investments | 50/53 | €21,094 | €25,184 | +€4,089 | +19.4% |
| Cash at bank and in hand | 54/58 | €11,008 | €6,074 | -€4,934 | -44.8% |
| Deferred charges and accrued income | 490/1 | €1,044 | €1,080 | +€37 | +3.5% |
| Total equity and liabilities | 10/49 | €477,954 | €459,418 | -€18,536 | -3.9% |
| Equity | 10/15 | €326,843 | €325,501 | -€1,342 | -0.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €111,995 | €110,653 | -€1,342 | -1.2% |
| Tax-exempt reserves | 132 | €108,277 | €103,201 | -€5,075 | -4.7% |
| Distributable reserves | 133 | €3,719 | €7,452 | +€3,733 | +100.4% |
| Profit (loss) carried forward | 14 | €164,848 | €164,848 | = | 0.0% |
| Provisions and deferred taxes | 16 | €36,092 | €34,400 | -€1,692 | -4.7% |
| Deferred taxes | 168 | €36,092 | €34,400 | -€1,692 | -4.7% |
| Amounts payable | 17/49 | €115,019 | €99,517 | -€15,502 | -13.5% |
| Amounts payable within one year | 42/48 | €105,414 | €89,833 | -€15,581 | -14.8% |
| Trade debts | 44 | €478 | €493 | +€15 | +3.1% |
| Suppliers | 440/4 | €478 | €493 | +€15 | +3.1% |
| Other amounts payable | 47/48 | €104,935 | €89,339 | -€15,596 | -14.9% |
| Accrued charges and deferred income | 492/3 | €9,605 | €9,684 | +€79 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,158 | €19,019 | -€139 | -0.7% |
| Other operating charges | 640/8 | €3,561 | €3,677 | +€117 | +3.3% |
| Gross operating margin | 9900 | €29,619 | €28,580 | -€1,039 | -3.5% |
| Operating profit (loss) | 9901 | €6,901 | €5,884 | -€1,016 | -14.7% |
| Financial income | 75/76B | €29 | €127 | +€98 | +336.4% |
| Recurring financial income | 75 | €29 | €127 | +€98 | +336.4% |
| Financial charges | 65/66B | €8,190 | €7,289 | -€901 | -11.0% |
| Recurring financial charges | 65 | €8,190 | €7,289 | -€901 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,260 | -€1,277 | -€17 | -1.4% |
| Transfer from deferred taxes | 780 | €1,692 | €1,692 | = | 0.0% |
| Income taxes | 67/77 | €1,788 | €1,756 | -€32 | -1.8% |
| Profit (loss) for the period | 9904 | -€1,357 | -€1,342 | +€15 | +1.1% |
| Transfer from tax-exempt reserves | 789 | €5,075 | €5,075 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,719 | €3,733 | +€15 | +0.4% |
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.