LEYENS MANAGEMENT: 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.
LEYENS MANAGEMENT
Largest movements
- Receivables within one year +€25,356
new in 2025: €25,356
of which Other amounts receivable: +€19,306
- Profit (loss) carried forward +€39,623
up €39,623 (+144.2%), from €27,480 to €67,103
- Debts after one year -€27,773
down €27,773 (-10.4%), from €268,051 to €240,278
- Tax, wage and social debts +€13,942
up €13,942 (+123.9%), from €11,251 to €25,193
- Gross operating margin +€20,245
up €20,245 (+46.2%), from €43,859 to €64,105
- Taxes +€4,760
up €4,760 (+52.0%), from €9,160 to €13,920
- Financial charges +€3,206
up €3,206 (+44.8%), from €7,156 to €10,362
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 | €345,457 | €370,870 | +€25,413 | +7.4% |
| Fixed assets | 21/28 | €320,000 | €320,000 | = | 0.0% |
| Financial fixed assets | 28 | €320,000 | €320,000 | = | 0.0% |
| Current assets | 29/58 | €25,457 | €50,870 | +€25,413 | +99.8% |
| Amounts receivable within one year | 40/41 | - | €25,356 | +€25,356 | |
| Trade receivables | 40 | - | €6,050 | +€6,050 | |
| Other amounts receivable | 41 | - | €19,306 | +€19,306 | |
| Cash at bank and in hand | 54/58 | €25,457 | €25,514 | +€57 | +0.2% |
| Total equity and liabilities | 10/49 | €345,457 | €370,870 | +€25,413 | +7.4% |
| Equity | 10/15 | €37,480 | €77,103 | +€39,623 | +105.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,480 | €67,103 | +€39,623 | +144.2% |
| Amounts payable | 17/49 | €307,977 | €293,767 | -€14,210 | -4.6% |
| Amounts payable after more than one year | 17 | €268,051 | €240,278 | -€27,773 | -10.4% |
| Financial debts | 170/4 | €268,051 | €240,278 | -€27,773 | -10.4% |
| Amounts payable within one year | 42/48 | €39,926 | €53,489 | +€13,563 | +34.0% |
| Current portion of amounts payable after more than one year | 42 | €26,792 | €27,773 | +€980 | +3.7% |
| Trade debts | 44 | €336 | €523 | +€187 | +55.6% |
| Suppliers | 440/4 | €336 | €523 | +€187 | +55.6% |
| Taxes, remuneration and social security | 45 | €11,251 | €25,193 | +€13,942 | +123.9% |
| Taxes | 450/3 | €11,251 | €25,193 | +€13,942 | +123.9% |
| Other amounts payable | 47/48 | €1,546 | - | -€1,546 | |
| Other operating charges | 640/8 | €64 | €200 | +€136 | +213.7% |
| Gross operating margin | 9900 | €43,859 | €64,105 | +€20,245 | +46.2% |
| Operating profit (loss) | 9901 | €43,796 | €63,905 | +€20,109 | +45.9% |
| Financial charges | 65/66B | €7,156 | €10,362 | +€3,206 | +44.8% |
| Recurring financial charges | 65 | €7,156 | €10,362 | +€3,206 | +44.8% |
| Profit (loss) for the period before taxes | 9903 | €36,640 | €53,543 | +€16,903 | +46.1% |
| Income taxes | 67/77 | €9,160 | €13,920 | +€4,760 | +52.0% |
| Profit (loss) for the period | 9904 | €27,480 | €39,623 | +€12,143 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,480 | €39,623 | +€12,143 | +44.2% |
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 9 October 2026 via checked.be.