LEYNICA: 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.
LEYNICA
Largest movements
- Tangible fixed assets +€135,994
up €135,994 (+20.3%), from €671,263 to €807,257
of which Land and buildings: +€136,409
- Cash +€82,662
up €82,662 (+44.5%), from €185,954 to €268,617
mainly Contributions, distributions and other (+€233,762) and Receivables within one year (+€41,584)
- Receivables within one year -€41,584
down €41,584 (-67.7%), from €61,404 to €19,820
of which Other amounts receivable: -€29,584
- Reserves +€175,184
up €175,184 (+91.7%), from €191,124 to €366,308
of which Distributable reserves: +€175,184
- Contributions +€18,600
up €18,600 (+2.8%), from €672,000 to €690,600
of which Contributions outside capital: +€18,600
- Debts after one year -€15,519
down €15,519 (-47.2%), from €32,894 to €17,375
- Gross operating margin -€58,296
down €58,296, from €51,234 to -€7,063
- Depreciation -€6,548
down €6,548 (-18.4%), from €35,662 to €29,114
- Taxes -€3,128
down €3,128 (-95.7%), from €3,269 to €141
- Other operating charges +€563
up €563 (+13.1%), from €4,302 to €4,865
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 | €920,417 | €1,100,091 | +€179,673 | +19.5% |
| Fixed assets | 21/28 | €671,263 | €807,257 | +€135,994 | +20.3% |
| Tangible fixed assets | 22/27 | €671,263 | €807,257 | +€135,994 | +20.3% |
| Land and buildings | 22 | €667,515 | €803,923 | +€136,409 | +20.4% |
| Plant, machinery and equipment | 23 | €3,748 | €3,334 | -€414 | -11.1% |
| Current assets | 29/58 | €249,155 | €292,834 | +€43,679 | +17.5% |
| Amounts receivable within one year | 40/41 | €61,404 | €19,820 | -€41,584 | -67.7% |
| Trade receivables | 40 | €12,000 | - | -€12,000 | |
| Other amounts receivable | 41 | €49,404 | €19,820 | -€29,584 | -59.9% |
| Cash at bank and in hand | 54/58 | €185,954 | €268,617 | +€82,662 | +44.5% |
| Deferred charges and accrued income | 490/1 | €1,796 | €4,397 | +€2,600 | +145% |
| Total equity and liabilities | 10/49 | €920,417 | €1,100,091 | +€179,673 | +19.5% |
| Equity | 10/15 | €863,124 | €1,056,908 | +€193,784 | +22.5% |
| Contributions | 10/11 | €672,000 | €690,600 | +€18,600 | +2.8% |
| Capital | 10 | €672,000 | €672,000 | = | 0.0% |
| Issued capital | 100 | €672,000 | €672,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €191,124 | €366,308 | +€175,184 | +91.7% |
| Non-distributable reserves | 130/1 | €9,566 | €9,566 | = | 0.0% |
| Legal reserve | 130 | €9,566 | €9,566 | = | 0.0% |
| Distributable reserves | 133 | €181,557 | €356,741 | +€175,184 | +96.5% |
| Amounts payable | 17/49 | €57,294 | €43,183 | -€14,111 | -24.6% |
| Amounts payable after more than one year | 17 | €32,894 | €17,375 | -€15,519 | -47.2% |
| Financial debts | 170/4 | €32,894 | €17,375 | -€15,519 | -47.2% |
| Amounts payable within one year | 42/48 | €21,095 | €25,808 | +€4,713 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €19,149 | €15,519 | -€3,630 | -19.0% |
| Trade debts | 44 | €1,095 | €4,924 | +€3,828 | +350% |
| Suppliers | 440/4 | €1,095 | €4,924 | +€3,828 | +350% |
| Taxes, remuneration and social security | 45 | €850 | €5,365 | +€4,515 | +531% |
| Taxes | 450/3 | €850 | €5,365 | +€4,515 | +531% |
| Accrued charges and deferred income | 492/3 | €3,305 | - | -€3,305 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,662 | €29,114 | -€6,548 | -18.4% |
| Other operating charges | 640/8 | €4,302 | €4,865 | +€563 | +13.1% |
| Gross operating margin | 9900 | €51,234 | -€7,063 | -€58,296 | |
| Operating profit (loss) | 9901 | €11,270 | -€41,041 | -€52,311 | |
| Financial income | 75/76B | €2,181 | €2,111 | -€70 | -3.2% |
| Recurring financial income | 75 | €2,181 | €2,111 | -€70 | -3.2% |
| Financial charges | 65/66B | €1,016 | €906 | -€109 | -10.8% |
| Recurring financial charges | 65 | €1,016 | €906 | -€109 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €12,435 | -€39,837 | -€52,271 | |
| Income taxes | 67/77 | €3,269 | €141 | -€3,128 | -95.7% |
| Profit (loss) for the period | 9904 | €9,166 | -€39,977 | -€49,144 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,166 | -€39,977 | -€49,144 |
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 14 October 2026 via checked.be.