LEYLAND: 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.
LEYLAND
Largest movements
- Current investments -€345,000
down €345,000 (-43.4%), from €795,000 to €450,000
- Financial fixed assets +€63,985
up €63,985 (+7.7%), from €833,806 to €897,791
- Deferred charges and accrued income +€33,835
up €33,835 (+197%), from €17,158 to €50,993
- Reserves -€314,279
down €314,279 (-17.2%), from €1.8m to €1.5m
of which Distributable reserves: -€314,279
- Other debts +€152,753
up €152,753 (+82.3%), from €185,698 to €338,451
- Tax, wage and social debts -€104,368
down €104,368 (-100.0%), from €104,375 to €7
- Gross operating margin -€75,599
down €75,599, from €59,105 to -€16,493
- Depreciation -€41,128
down €41,128 (-58.4%), from €70,404 to €29,276
- Financial income -€23,399
down €23,399 (-31.2%), from €74,950 to €51,551
- Staff costs -€16,835
down €16,835 (-89.3%), from €18,849 to €2,014
- Taxes -€10,860
down €10,860 (-96.4%), from €11,260 to €400
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 | €2,219,579 | €1,954,576 | -€265,004 | -11.9% |
| Fixed assets | 21/28 | €1,308,482 | €1,350,464 | +€41,981 | +3.2% |
| Tangible fixed assets | 22/27 | €474,677 | €452,673 | -€22,004 | -4.6% |
| Land and buildings | 22 | €408,683 | €398,109 | -€10,573 | -2.6% |
| Plant, machinery and equipment | 23 | €2,237 | €2,163 | -€74 | -3.3% |
| Furniture and vehicles | 24 | €63,757 | €52,400 | -€11,357 | -17.8% |
| Financial fixed assets | 28 | €833,806 | €897,791 | +€63,985 | +7.7% |
| Current assets | 29/58 | €911,097 | €604,112 | -€306,985 | -33.7% |
| Amounts receivable within one year | 40/41 | €25,680 | €41,522 | +€15,842 | +61.7% |
| Trade receivables | 40 | - | €11,046 | +€11,046 | |
| Other amounts receivable | 41 | €25,680 | €30,476 | +€4,796 | +18.7% |
| Current investments | 50/53 | €795,000 | €450,000 | -€345,000 | -43.4% |
| Cash at bank and in hand | 54/58 | €73,259 | €61,597 | -€11,661 | -15.9% |
| Deferred charges and accrued income | 490/1 | €17,158 | €50,993 | +€33,835 | +197% |
| Total equity and liabilities | 10/49 | €2,219,579 | €1,954,576 | -€265,004 | -11.9% |
| Equity | 10/15 | €1,922,402 | €1,608,123 | -€314,279 | -16.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,822,402 | €1,508,123 | -€314,279 | -17.2% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €1,812,402 | €1,498,123 | -€314,279 | -17.3% |
| Amounts payable | 17/49 | €297,177 | €346,453 | +€49,276 | +16.6% |
| Amounts payable within one year | 42/48 | €295,850 | €345,794 | +€49,944 | +16.9% |
| Trade debts | 44 | €5,777 | €7,336 | +€1,559 | +27.0% |
| Suppliers | 440/4 | €5,777 | €7,336 | +€1,559 | +27.0% |
| Taxes, remuneration and social security | 45 | €104,375 | €7 | -€104,368 | -100.0% |
| Taxes | 450/3 | €104,375 | €7 | -€104,368 | -100.0% |
| Other amounts payable | 47/48 | €185,698 | €338,451 | +€152,753 | +82.3% |
| Accrued charges and deferred income | 492/3 | €1,327 | €659 | -€668 | -50.4% |
| Remuneration, social security and pensions | 62 | €18,849 | €2,014 | -€16,835 | -89.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,404 | €29,276 | -€41,128 | -58.4% |
| Other operating charges | 640/8 | €1,352 | €2,978 | +€1,626 | +120% |
| Gross operating margin | 9900 | €59,105 | -€16,493 | -€75,599 | |
| Operating profit (loss) | 9901 | -€31,499 | -€50,760 | -€19,262 | -61.2% |
| Financial income | 75/76B | €74,950 | €51,551 | -€23,399 | -31.2% |
| Recurring financial income | 75 | €74,950 | €51,551 | -€23,399 | -31.2% |
| Financial charges | 65/66B | €708 | €305 | -€402 | -56.9% |
| Recurring financial charges | 65 | €708 | €305 | -€402 | -56.9% |
| Profit (loss) for the period before taxes | 9903 | €42,744 | €485 | -€42,258 | -98.9% |
| Income taxes | 67/77 | €11,260 | €400 | -€10,860 | -96.4% |
| Profit (loss) for the period | 9904 | €31,483 | €85 | -€31,398 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,483 | €85 | -€31,398 | -99.7% |
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 15 October 2026 via checked.be.