LEYMARIE: 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.
LEYMARIE
Largest movements
- Receivables within one year -€47,289
down €47,289 (-40.1%), from €117,982 to €70,693
of which Trade receivables: -€43,364
- Tangible fixed assets -€24,041
down €24,041 (-21.6%), from €111,257 to €87,216
- Stocks and contracts +€15,100
up €15,100 (+12.3%), from €122,370 to €137,470
- Cash -€10,278
down €10,278 (-45.8%), from €22,443 to €12,165
mainly Debts after one year (-€40,429) and Current portion of long-term debt (-€33,508)
- Debts after one year -€40,429
down €40,429 (-85.0%), from €47,548 to €7,119
of which Other amounts payable: -€32,662
- Current portion of long-term debt -€33,508
down €33,508 (-81.2%), from €41,274 to €7,766
- Trade debts -€27,993
down €27,993 (-21.4%), from €130,911 to €102,918
- Other debts +€24,662
up €24,662 (+50.7%), from €48,615 to €73,278
- Tax, wage and social debts +€9,684
up €9,684 (+63.1%), from €15,347 to €25,032
of which Taxes: +€6,358
- Staff costs +€29,028
up €29,028 (+126%), from €23,061 to €52,089
- Gross operating margin +€19,159
up €19,159 (+19.4%), from €98,987 to €118,147
- Other operating charges +€13,687
up €13,687 (+423%), from €3,233 to €16,919
- Taxes -€5,459
down €5,459 (-43.6%), from €12,522 to €7,064
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 | €391,926 | €319,672 | -€72,254 | -18.4% |
| Fixed assets | 21/28 | €122,679 | €96,594 | -€26,085 | -21.3% |
| Intangible fixed assets | 21 | €5,822 | €3,778 | -€2,044 | -35.1% |
| Tangible fixed assets | 22/27 | €111,257 | €87,216 | -€24,041 | -21.6% |
| Land and buildings | 22 | €81,078 | €69,813 | -€11,266 | -13.9% |
| Plant, machinery and equipment | 23 | €1,308 | €446 | -€862 | -65.9% |
| Furniture and vehicles | 24 | €4,581 | €847 | -€3,735 | -81.5% |
| Leasing and similar rights | 25 | €24,289 | €16,111 | -€8,178 | -33.7% |
| Financial fixed assets | 28 | €5,600 | €5,600 | = | 0.0% |
| Current assets | 29/58 | €269,247 | €223,078 | -€46,169 | -17.1% |
| Stocks and contracts in progress | 3 | €122,370 | €137,470 | +€15,100 | +12.3% |
| Stocks | 30/36 | €122,370 | €137,470 | +€15,100 | +12.3% |
| Amounts receivable within one year | 40/41 | €117,982 | €70,693 | -€47,289 | -40.1% |
| Trade receivables | 40 | €107,833 | €64,470 | -€43,364 | -40.2% |
| Other amounts receivable | 41 | €10,149 | €6,224 | -€3,925 | -38.7% |
| Cash at bank and in hand | 54/58 | €22,443 | €12,165 | -€10,278 | -45.8% |
| Deferred charges and accrued income | 490/1 | €6,452 | €2,750 | -€3,702 | -57.4% |
| Total equity and liabilities | 10/49 | €391,926 | €319,672 | -€72,254 | -18.4% |
| Equity | 10/15 | €102,624 | €103,560 | +€936 | +0.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €40,552 | €41,488 | +€936 | +2.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €34,352 | €35,288 | +€936 | +2.7% |
| Profit (loss) carried forward | 14 | €72 | €72 | = | 0.0% |
| Amounts payable | 17/49 | €289,302 | €216,112 | -€73,189 | -25.3% |
| Amounts payable after more than one year | 17 | €47,548 | €7,119 | -€40,429 | -85.0% |
| Financial debts | 170/4 | €14,886 | €7,119 | -€7,766 | -52.2% |
| Other amounts payable | 178/9 | €32,662 | - | -€32,662 | |
| Amounts payable within one year | 42/48 | €241,754 | €208,993 | -€32,761 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €41,274 | €7,766 | -€33,508 | -81.2% |
| Financial debts | 43 | €5,607 | - | -€5,607 | |
| Other loans | 439 | €5,607 | - | -€5,607 | |
| Trade debts | 44 | €130,911 | €102,918 | -€27,993 | -21.4% |
| Suppliers | 440/4 | €130,911 | €102,918 | -€27,993 | -21.4% |
| Taxes, remuneration and social security | 45 | €15,347 | €25,032 | +€9,684 | +63.1% |
| Taxes | 450/3 | €12,749 | €19,107 | +€6,358 | +49.9% |
| Remuneration and social security | 454/9 | €2,599 | €5,925 | +€3,326 | +128% |
| Other amounts payable | 47/48 | €48,615 | €73,278 | +€24,662 | +50.7% |
| Non-recurring operating income | 76A | - | €955 | +€955 | |
| Remuneration, social security and pensions | 62 | €23,061 | €52,089 | +€29,028 | +126% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,164 | €22,784 | +€621 | +2.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €924 | +€924 | |
| Other operating charges | 640/8 | €3,233 | €16,919 | +€13,687 | +423% |
| Gross operating margin | 9900 | €98,987 | €118,147 | +€19,159 | +19.4% |
| Operating profit (loss) | 9901 | €50,529 | €25,429 | -€25,100 | -49.7% |
| Financial income | 75/76B | €0 | €50 | +€50 | +503,900% |
| Recurring financial income | 75 | €0 | €50 | +€50 | +503,900% |
| Financial charges | 65/66B | €2,164 | €1,480 | -€684 | -31.6% |
| Recurring financial charges | 65 | €2,164 | €1,480 | -€684 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €48,365 | €23,999 | -€24,366 | -50.4% |
| Income taxes | 67/77 | €12,522 | €7,064 | -€5,459 | -43.6% |
| Profit (loss) for the period | 9904 | €35,843 | €16,936 | -€18,907 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,843 | €16,936 | -€18,907 | -52.7% |
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 16 October 2026 via checked.be.