LEYNIMMO: 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.
LEYNIMMO
Largest movements
- Receivables within one year -€35,271
down €35,271 (-26.9%), from €131,089 to €95,818
of which Trade receivables: -€36,036
- Cash -€32,862
down €32,862 (-84.7%), from €38,784 to €5,922
mainly Other debts (-€104,216) and Debts after one year (-€7,330)
- Tangible fixed assets -€14,613
down €14,613 (-12.1%), from €120,834 to €106,221
of which Furniture and vehicles: -€8,721
- Other debts -€104,216
down €104,216 (-29.3%), from €355,302 to €251,086
- Profit (loss) carried forward +€24,964
up €24,964 (+14.1%), from -€176,818 to -€151,854
- Tax, wage and social debts +€9,357
up €9,357 (+25.3%), from €37,002 to €46,359
of which Taxes: +€5,698
- Debts after one year -€7,330
down €7,330 (-23.9%), from €30,727 to €23,398
- Trade debts -€6,028
down €6,028 (-33.5%), from €18,014 to €11,986
- Gross operating margin -€95,784
down €95,784 (-59.5%), from €160,942 to €65,158
- Staff costs -€83,803
down €83,803 (-81.2%), from €103,215 to €19,412
- Other operating charges +€5,195
up €5,195 (+111.5%), from €4,659 to €9,854
- Depreciation -€3,937
down €3,937 (-36.2%), from €10,872 to €6,935
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €344,860 | €262,114 | -€82,746 | -24.0% |
| Fixed assets | 21/28 | €122,434 | €107,821 | -€14,613 | -11.9% |
| Tangible fixed assets | 22/27 | €120,834 | €106,221 | -€14,613 | -12.1% |
| Land and buildings | 22 | €111,486 | €105,717 | -€5,769 | -5.2% |
| Plant, machinery and equipment | 23 | €616 | €493 | -€123 | -20.0% |
| Furniture and vehicles | 24 | €8,732 | €11 | -€8,721 | -99.9% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €222,426 | €154,293 | -€68,133 | -30.6% |
| Stocks and contracts in progress | 3 | €52,553 | €52,553 | = | 0.0% |
| Stocks | 30/36 | €52,553 | €52,553 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €131,089 | €95,818 | -€35,271 | -26.9% |
| Trade receivables | 40 | €124,851 | €88,816 | -€36,036 | -28.9% |
| Other amounts receivable | 41 | €6,238 | €7,002 | +€764 | +12.3% |
| Cash at bank and in hand | 54/58 | €38,784 | €5,922 | -€32,862 | -84.7% |
| Total equity and liabilities | 10/49 | €344,860 | €262,114 | -€82,746 | -24.0% |
| Equity | 10/15 | -€108,099 | -€83,135 | +€24,964 | +23.1% |
| Contributions | 10/11 | €35,945 | €35,945 | = | 0.0% |
| Capital | 10 | €35,945 | €35,945 | = | 0.0% |
| Issued capital | 100 | €35,945 | €35,945 | = | 0.0% |
| Reserves | 13 | €32,775 | €32,775 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,594 | €3,594 | = | 0.0% |
| Legal reserve | 130 | €3,594 | €3,594 | = | 0.0% |
| Distributable reserves | 133 | €29,180 | €29,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€176,818 | -€151,854 | +€24,964 | +14.1% |
| Amounts payable | 17/49 | €452,958 | €345,248 | -€107,710 | -23.8% |
| Amounts payable after more than one year | 17 | €30,727 | €23,398 | -€7,330 | -23.9% |
| Financial debts | 170/4 | €30,727 | €23,398 | -€7,330 | -23.9% |
| Amounts payable within one year | 42/48 | €422,231 | €321,851 | -€100,380 | -23.8% |
| Current portion of amounts payable after more than one year | 42 | €11,914 | €12,420 | +€507 | +4.3% |
| Trade debts | 44 | €18,014 | €11,986 | -€6,028 | -33.5% |
| Suppliers | 440/4 | €18,014 | €11,986 | -€6,028 | -33.5% |
| Taxes, remuneration and social security | 45 | €37,002 | €46,359 | +€9,357 | +25.3% |
| Taxes | 450/3 | €2,485 | €8,183 | +€5,698 | +229.3% |
| Remuneration and social security | 454/9 | €34,517 | €38,176 | +€3,659 | +10.6% |
| Other amounts payable | 47/48 | €355,302 | €251,086 | -€104,216 | -29.3% |
| Non-recurring operating income | 76A | €2,614 | €1,372 | -€1,242 | -47.5% |
| Remuneration, social security and pensions | 62 | €103,215 | €19,412 | -€83,803 | -81.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,872 | €6,935 | -€3,937 | -36.2% |
| Other operating charges | 640/8 | €4,659 | €9,854 | +€5,195 | +111.5% |
| Gross operating margin | 9900 | €160,942 | €65,158 | -€95,784 | -59.5% |
| Operating profit (loss) | 9901 | €42,196 | €28,957 | -€13,239 | -31.4% |
| Financial income | 75/76B | €1 | €225 | +€224 | +44862.0% |
| Recurring financial income | 75 | €1 | €225 | +€224 | +44862.0% |
| Financial charges | 65/66B | €4,316 | €4,009 | -€308 | -7.1% |
| Recurring financial charges | 65 | €4,316 | €4,009 | -€308 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €37,880 | €25,173 | -€12,707 | -33.5% |
| Income taxes | 67/77 | €84 | €209 | +€125 | +148.4% |
| Profit (loss) for the period | 9904 | €37,796 | €24,964 | -€12,832 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,796 | €24,964 | -€12,832 | -34.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.