LEYLA: 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.
LEYLA
Largest movements
- Receivables within one year +€10,243
up €10,243 (+3071.3%), from €334 to €10,577
- Intangible fixed assets -€2,500
down €2,500 (-12.2%), from €20,417 to €17,917
- Debts within one year +€16,428
up €16,428 (+187.3%), from €8,770 to €25,197
- Profit (loss) carried forward -€8,629
new in 2012: -€8,629
- Gross operating margin -€26,656
down €26,656, from €22,755 to -€3,901
- Depreciation -€2,297
down €2,297 (-43.8%), from €5,250 to €2,952
- Taxes -€2,245
no longer reported in 2012 (was €2,245)
From the 2011 result to the 2012 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 2011 and 2012 balance sheets and the 2012 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2011 | 2012 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,074 | €30,873 | +€7,799 | +33.8% |
| Fixed assets | 21/28 | €21,567 | €19,060 | -€2,508 | -11.6% |
| Intangible fixed assets | 21 | €20,417 | €17,917 | -€2,500 | -12.2% |
| Tangible fixed assets | 22/27 | €1,151 | €1,143 | -€8 | -0.7% |
| Current assets | 29/58 | €1,507 | €11,813 | +€10,307 | +684.0% |
| Stocks and contracts in progress | 3 | €1,142 | €1,236 | +€94 | +8.2% |
| Amounts receivable within one year | 40/41 | €334 | €10,577 | +€10,243 | +3071.3% |
| Cash at bank and in hand | 54/58 | €31 | - | -€31 | |
| Total equity and liabilities | 10/49 | €23,074 | €30,873 | +€7,799 | +33.8% |
| Equity | 10/15 | €14,305 | €5,676 | -€8,629 | -60.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,105 | €8,105 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,629 | -€8,629 | |
| Amounts payable | 17/49 | €8,770 | €25,197 | +€16,428 | +187.3% |
| Amounts payable within one year | 42/48 | €8,770 | €25,197 | +€16,428 | +187.3% |
| Trade debts | 44 | €1,547 | €9,240 | +€7,693 | +497.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,250 | €2,952 | -€2,297 | -43.8% |
| Gross operating margin | 9900 | €22,755 | -€3,901 | -€26,656 | |
| Operating profit (loss) | 9901 | €10,816 | -€7,953 | -€18,769 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Recurring financial charges | 65 | €466 | €676 | +€210 | +45.0% |
| Profit (loss) for the period before taxes | 9903 | €10,350 | -€8,629 | -€18,978 | |
| Income taxes | 67/77 | €2,245 | - | -€2,245 | |
| Profit (loss) for the period | 9904 | €8,105 | -€8,629 | -€16,733 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,105 | -€8,629 | -€16,733 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2011 and 31 December 2012. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.