LEYCH: 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.
LEYCH
Largest movements
- Current investments -€32,222
no longer reported in 2025 (was €32,222)
- Cash +€30,312
up €30,312 (+274%), from €11,063 to €41,376
mainly Current investments (+€32,222) and Net result for the year (+€19,757)
- Receivables within one year +€18,462
up €18,462 (+116%), from €15,894 to €34,356
of which Other amounts receivable: +€18,462
- Tangible fixed assets -€1,927
down €1,927 (-3.5%), from €54,462 to €52,535
- Reserves +€19,757
up €19,757 (+26.5%), from €74,511 to €94,267
- Debts after one year -€5,277
down €5,277 (-19.1%), from €27,640 to €22,363
- Current portion of long-term debt +€3,452
up €3,452 (+66.4%), from €5,201 to €8,653
- Short-term financial debts -€3,381
no longer reported in 2025 (was €3,381)
- Gross operating margin -€16,247
down €16,247 (-33.5%), from €48,547 to €32,299
- Staff costs -€2,235
no longer reported in 2025 (was €2,235)
- Taxes -€1,608
down €1,608 (-18.7%), from €8,623 to €7,015
- Other operating charges -€1,137
down €1,137 (-59.2%), from €1,922 to €785
- Financial charges -€709
down €709 (-16.4%), from €4,316 to €3,607
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.
Derived cash bridge
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 | €115,241 | €130,298 | +€15,057 | +13.1% |
| Fixed assets | 21/28 | €54,485 | €52,535 | -€1,950 | -3.6% |
| Tangible fixed assets | 22/27 | €54,462 | €52,535 | -€1,927 | -3.5% |
| Land and buildings | 22 | €49,458 | €48,662 | -€795 | -1.6% |
| Furniture and vehicles | 24 | €275 | - | -€275 | |
| Other tangible fixed assets | 26 | €4,729 | €3,873 | -€856 | -18.1% |
| Financial fixed assets | 28 | €23 | - | -€23 | |
| Current assets | 29/58 | €60,757 | €77,763 | +€17,007 | +28.0% |
| Amounts receivable within one year | 40/41 | €15,894 | €34,356 | +€18,462 | +116% |
| Trade receivables | 40 | €11,087 | €11,087 | = | 0.0% |
| Other amounts receivable | 41 | €4,807 | €23,269 | +€18,462 | +384% |
| Current investments | 50/53 | €32,222 | - | -€32,222 | |
| Cash at bank and in hand | 54/58 | €11,063 | €41,376 | +€30,312 | +274% |
| Deferred charges and accrued income | 490/1 | €1,577 | €2,032 | +€454 | +28.8% |
| Total equity and liabilities | 10/49 | €115,241 | €130,298 | +€15,057 | +13.1% |
| Equity | 10/15 | €77,511 | €97,267 | +€19,757 | +25.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €74,511 | €94,267 | +€19,757 | +26.5% |
| Distributable reserves | 133 | €74,511 | €94,267 | +€19,757 | +26.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €37,731 | €33,031 | -€4,700 | -12.5% |
| Amounts payable after more than one year | 17 | €27,640 | €22,363 | -€5,277 | -19.1% |
| Financial debts | 170/4 | €27,640 | €22,363 | -€5,277 | -19.1% |
| Amounts payable within one year | 42/48 | €10,091 | €10,669 | +€578 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €5,201 | €8,653 | +€3,452 | +66.4% |
| Financial debts | 43 | €3,381 | - | -€3,381 | |
| Credit institutions | 430/8 | €3,381 | - | -€3,381 | |
| Trade debts | 44 | €857 | €1,364 | +€507 | +59.1% |
| Suppliers | 440/4 | €857 | €1,364 | +€507 | +59.1% |
| Taxes, remuneration and social security | 45 | €652 | €652 | = | 0.0% |
| Taxes | 450/3 | €652 | €652 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €2,235 | - | -€2,235 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,111 | €1,652 | -€459 | -21.7% |
| Other operating charges | 640/8 | €1,922 | €785 | -€1,137 | -59.2% |
| Non-recurring operating charges | 66A | - | €275 | +€275 | |
| Gross operating margin | 9900 | €48,547 | €32,299 | -€16,247 | -33.5% |
| Operating profit (loss) | 9901 | €42,279 | €29,588 | -€12,692 | -30.0% |
| Financial income | 75/76B | €423 | €791 | +€368 | +87.0% |
| Recurring financial income | 75 | €423 | €791 | +€368 | +87.0% |
| Financial charges | 65/66B | €4,316 | €3,607 | -€709 | -16.4% |
| Recurring financial charges | 65 | €4,316 | €3,607 | -€709 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €38,386 | €26,771 | -€11,615 | -30.3% |
| Income taxes | 67/77 | €8,623 | €7,015 | -€1,608 | -18.7% |
| Profit (loss) for the period | 9904 | €29,763 | €19,757 | -€10,006 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,763 | €19,757 | -€10,006 | -33.6% |
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 13 October 2026 via checked.be.