LEYBRI: 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.
LEYBRI
Largest movements
- Current investments +€349,950
up €349,950 (+699.5%), from €50,031 to €399,981
- Cash -€105,130
down €105,130 (-31.7%), from €331,581 to €226,451
mainly Contributions, distributions and other (-€509,994) and Current investments (-€349,950)
- Receivables within one year -€22,351
down €22,351 (-32.3%), from €69,150 to €46,799
of which Other amounts receivable: -€14,248
- Other debts +€358,687
up €358,687, from €0 to €358,687
- Reserves -€153,231
down €153,231 (-20.8%), from €736,195 to €582,964
- Tax, wage and social debts +€13,777
up €13,777 (+30.6%), from €44,976 to €58,753
- Gross operating margin +€134,255
up €134,255 (+40.0%), from €336,042 to €470,297
- Taxes +€11,848
up €11,848 (+11.9%), from €99,258 to €111,106
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 | €802,381 | €1,021,209 | +€218,827 | +27.3% |
| Fixed assets | 21/28 | €349,312 | €344,946 | -€4,366 | -1.2% |
| Tangible fixed assets | 22/27 | €349,312 | €344,946 | -€4,366 | -1.2% |
| Land and buildings | 22 | €329,389 | €326,665 | -€2,723 | -0.8% |
| Furniture and vehicles | 24 | €19,923 | €18,280 | -€1,642 | -8.2% |
| Current assets | 29/58 | €453,070 | €676,263 | +€223,193 | +49.3% |
| Amounts receivable within one year | 40/41 | €69,150 | €46,799 | -€22,351 | -32.3% |
| Trade receivables | 40 | €54,901 | €46,798 | -€8,103 | -14.8% |
| Other amounts receivable | 41 | €14,250 | €2 | -€14,248 | -100.0% |
| Current investments | 50/53 | €50,031 | €399,981 | +€349,950 | +699.5% |
| Cash at bank and in hand | 54/58 | €331,581 | €226,451 | -€105,130 | -31.7% |
| Deferred charges and accrued income | 490/1 | €2,307 | €3,031 | +€724 | +31.4% |
| Total equity and liabilities | 10/49 | €802,381 | €1,021,209 | +€218,827 | +27.3% |
| Equity | 10/15 | €754,795 | €601,564 | -€153,231 | -20.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €736,195 | €582,964 | -€153,231 | -20.8% |
| Distributable reserves | 133 | €736,195 | €582,964 | -€153,231 | -20.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €47,587 | €419,645 | +€372,058 | +781.9% |
| Amounts payable within one year | 42/48 | €47,587 | €419,645 | +€372,058 | +781.9% |
| Trade debts | 44 | €2,610 | €2,205 | -€406 | -15.5% |
| Suppliers | 440/4 | €2,610 | €2,205 | -€406 | -15.5% |
| Taxes, remuneration and social security | 45 | €44,976 | €58,753 | +€13,777 | +30.6% |
| Taxes | 450/3 | €44,976 | €58,753 | +€13,777 | +30.6% |
| Other amounts payable | 47/48 | €0 | €358,687 | +€358,687 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,786 | €4,366 | -€4,421 | -50.3% |
| Other operating charges | 640/8 | €1,994 | €856 | -€1,138 | -57.1% |
| Gross operating margin | 9900 | €336,042 | €470,297 | +€134,255 | +40.0% |
| Operating profit (loss) | 9901 | €325,262 | €465,075 | +€139,813 | +43.0% |
| Financial income | 75/76B | €1,541 | €3,294 | +€1,753 | +113.7% |
| Recurring financial income | 75 | €1,541 | €3,294 | +€1,753 | +113.7% |
| Financial charges | 65/66B | €119 | €501 | +€382 | +320.7% |
| Recurring financial charges | 65 | €119 | €501 | +€382 | +320.7% |
| Profit (loss) for the period before taxes | 9903 | €326,684 | €467,868 | +€141,185 | +43.2% |
| Income taxes | 67/77 | €99,258 | €111,106 | +€11,848 | +11.9% |
| Profit (loss) for the period | 9904 | €227,426 | €356,763 | +€129,337 | +56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €227,426 | €356,763 | +€129,337 | +56.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.