LEYENS Marcella: what changed
LEYENS Marcella
Largest movements
- Cash -€137,528
down €137,528 (-83.1%), from €165,491 to €27,963
mainly Other debts (-€178,013) and Contributions, distributions and other (-€92,055)
- Current investments -€50,000
down €50,000 (-50.0%), from €100,000 to €50,000
- Receivables within one year +€7,294
up €7,294 (+100%), from €7,262 to €14,557
of which Trade receivables: +€13,642
- Tangible fixed assets +€6,351
up €6,351 (+190%), from €3,346 to €9,697
of which Plant, machinery and equipment: +€3,320
- Other debts -€178,013
down €178,013 (-65.9%), from €270,273 to €92,260
- Trade debts +€4,250
up €4,250 (+1,481%), from €287 to €4,537
- Gross operating margin +€29,450
up €29,450 (+33.9%), from €86,859 to €116,310
- Taxes +€6,724
up €6,724 (+37.8%), from €17,791 to €24,515
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €276,560 | €102,797 | -€173,764 | -62.8% |
| Fixed assets | 21/28 | €3,346 | €9,697 | +€6,351 | +190% |
| Tangible fixed assets | 22/27 | €3,346 | €9,697 | +€6,351 | +190% |
| Plant, machinery and equipment | 23 | €3,346 | €6,666 | +€3,320 | +99.3% |
| Furniture and vehicles | 24 | - | €3,031 | +€3,031 | |
| Current assets | 29/58 | €273,215 | €93,100 | -€180,115 | -65.9% |
| Amounts receivable within one year | 40/41 | €7,262 | €14,557 | +€7,294 | +100% |
| Trade receivables | 40 | - | €13,642 | +€13,642 | |
| Other amounts receivable | 41 | €7,262 | €914 | -€6,348 | -87.4% |
| Current investments | 50/53 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €165,491 | €27,963 | -€137,528 | -83.1% |
| Deferred charges and accrued income | 490/1 | €461 | €581 | +€119 | +25.9% |
| Total equity and liabilities | 10/49 | €276,560 | €102,797 | -€173,764 | -62.8% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €273,560 | €99,797 | -€173,764 | -63.5% |
| Amounts payable within one year | 42/48 | €273,560 | €99,797 | -€173,764 | -63.5% |
| Trade debts | 44 | €287 | €4,537 | +€4,250 | +1,481% |
| Suppliers | 440/4 | €287 | €4,537 | +€4,250 | +1,481% |
| Taxes, remuneration and social security | 45 | €3,000 | €3,000 | = | 0.0% |
| Taxes | 450/3 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €270,273 | €92,260 | -€178,013 | -65.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €960 | €1,096 | +€136 | +14.1% |
| Gross operating margin | 9900 | €86,859 | €116,310 | +€29,450 | +33.9% |
| Operating profit (loss) | 9901 | €85,899 | €115,214 | +€29,315 | +34.1% |
| Financial income | 75/76B | €1,086 | €1,431 | +€345 | +31.8% |
| Recurring financial income | 75 | €1,086 | €1,431 | +€345 | +31.8% |
| Financial charges | 65/66B | €79 | €75 | -€3 | -4.2% |
| Recurring financial charges | 65 | €79 | €75 | -€3 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €86,906 | €116,570 | +€29,663 | +34.1% |
| Income taxes | 67/77 | €17,791 | €24,515 | +€6,724 | +37.8% |
| Profit (loss) for the period | 9904 | €69,116 | €92,055 | +€22,939 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €69,116 | €92,055 | +€22,939 | +33.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.