LEYBROECK: 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.
LEYBROECK
Largest movements
- Cash +€23,847
up €23,847 (+40.9%), from €58,288 to €82,135
mainly Net result for the year (+€27,976) and Depreciation (+€22,117)
- Tangible fixed assets -€22,117
down €22,117 (-7.0%), from €316,657 to €294,540
of which Land and buildings: -€15,178
- Other debts -€30,568
down €30,568 (-14.3%), from €213,465 to €182,897
- Profit (loss) carried forward +€27,976
up €27,976 (+50.4%), from -€55,535 to -€27,558
- Debts after one year -€10,792
down €10,792 (-25.9%), from €41,635 to €30,843
- Tax, wage and social debts +€5,738
new in 2025: €5,738
- Purchases and services +€51,112
up €51,112 (+84.5%), from €60,503 to €111,615
- Gross operating margin +€49,012
up €49,012 (+269.3%), from €18,197 to €67,210
- Other operating charges +€10,775
up €10,775 (+2536.3%), from €425 to €11,200
- Depreciation -€4,397
down €4,397 (-16.6%), from €26,514 to €22,117
- Financial charges +€2,497
up €2,497 (+73.0%), from €3,419 to €5,916
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 | €531,036 | €525,370 | -€5,666 | -1.1% |
| Fixed assets | 21/28 | €316,657 | €294,540 | -€22,117 | -7.0% |
| Tangible fixed assets | 22/27 | €316,657 | €294,540 | -€22,117 | -7.0% |
| Land and buildings | 22 | €231,905 | €216,727 | -€15,178 | -6.5% |
| Plant, machinery and equipment | 23 | €0 | - | -€0 | |
| Leasing and similar rights | 25 | €84,752 | €77,813 | -€6,939 | -8.2% |
| Current assets | 29/58 | €214,378 | €230,830 | +€16,451 | +7.7% |
| Stocks and contracts in progress | 3 | €128,500 | €125,500 | -€3,000 | -2.3% |
| Stocks | 30/36 | €128,500 | €125,500 | -€3,000 | -2.3% |
| Amounts receivable within one year | 40/41 | €27,590 | €23,194 | -€4,396 | -15.9% |
| Trade receivables | 40 | €22,104 | €1,633 | -€20,471 | -92.6% |
| Other amounts receivable | 41 | €5,486 | €21,562 | +€16,075 | +293.0% |
| Cash at bank and in hand | 54/58 | €58,288 | €82,135 | +€23,847 | +40.9% |
| Total equity and liabilities | 10/49 | €531,036 | €525,370 | -€5,666 | -1.1% |
| Equity | 10/15 | €261,436 | €289,412 | +€27,976 | +10.7% |
| Contributions | 10/11 | €282,177 | €282,177 | = | 0.0% |
| Reserves | 13 | €34,793 | €34,793 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,218 | €28,218 | = | 0.0% |
| Reserves not available under the articles | 1311 | €28,218 | €28,218 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,576 | €6,576 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,535 | -€27,558 | +€27,976 | +50.4% |
| Amounts payable | 17/49 | €269,600 | €235,958 | -€33,642 | -12.5% |
| Amounts payable after more than one year | 17 | €41,635 | €30,843 | -€10,792 | -25.9% |
| Financial debts | 170/4 | €41,635 | €30,843 | -€10,792 | -25.9% |
| Amounts payable within one year | 42/48 | €227,965 | €205,115 | -€22,850 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €9,538 | €10,422 | +€884 | +9.3% |
| Trade debts | 44 | €4,961 | €6,057 | +€1,095 | +22.1% |
| Suppliers | 440/4 | €4,961 | €6,057 | +€1,095 | +22.1% |
| Taxes, remuneration and social security | 45 | - | €5,738 | +€5,738 | |
| Taxes | 450/3 | - | €5,738 | +€5,738 | |
| Other amounts payable | 47/48 | €213,465 | €182,897 | -€30,568 | -14.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €60,503 | €111,615 | +€51,112 | +84.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,514 | €22,117 | -€4,397 | -16.6% |
| Other operating charges | 640/8 | €425 | €11,200 | +€10,775 | +2536.3% |
| Gross operating margin | 9900 | €18,197 | €67,210 | +€49,012 | +269.3% |
| Operating profit (loss) | 9901 | -€8,742 | €33,892 | +€42,634 | |
| Financial charges | 65/66B | €3,419 | €5,916 | +€2,497 | +73.0% |
| Recurring financial charges | 65 | €3,419 | €5,916 | +€2,497 | +73.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,161 | €27,976 | +€40,137 | |
| Profit (loss) for the period | 9904 | -€12,161 | €27,976 | +€40,137 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,161 | €27,976 | +€40,137 |
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 6 October 2026 via checked.be.