LEYS: 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.
LEYS
Largest movements
- Receivables within one year +€134,793
up €134,793 (+6072.2%), from €2,220 to €137,013
of which Trade receivables: +€134,793
- Cash +€62,164
up €62,164 (+86.6%), from €71,760 to €133,923
mainly Net result for the year (+€87,298) and Accrued charges and deferred income (+€86,979)
- Tangible fixed assets -€13,807
down €13,807 (-46.1%), from €29,958 to €16,151
- Accrued charges and deferred income +€86,979
new in 2025: €86,979
- Profit (loss) carried forward +€72,298
up €72,298 (+96.3%), from €75,068 to €147,366
- Tax, wage and social debts +€32,972
new in 2025: €32,972
- Other debts -€8,837
down €8,837 (-34.1%), from €25,882 to €17,045
- Gross operating margin +€25,564
up €25,564 (+26.6%), from €96,061 to €121,625
- Taxes +€16,276
new in 2025: €16,276
- Other operating charges -€4,031
down €4,031 (-87.9%), from €4,588 to €557
- Financial charges +€2,611
up €2,611 (+2971.6%), from €88 to €2,699
- Depreciation -€1,526
down €1,526 (-9.4%), from €16,321 to €14,795
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.
Cash bridge derived
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 | €103,950 | €289,933 | +€185,983 | +178.9% |
| Fixed assets | 21/28 | €29,958 | €16,151 | -€13,807 | -46.1% |
| Tangible fixed assets | 22/27 | €29,958 | €16,151 | -€13,807 | -46.1% |
| Furniture and vehicles | 24 | €29,958 | €16,151 | -€13,807 | -46.1% |
| Current assets | 29/58 | €73,992 | €273,782 | +€199,789 | +270.0% |
| Amounts receivable within one year | 40/41 | €2,220 | €137,013 | +€134,793 | +6072.2% |
| Trade receivables | 40 | €2,035 | €136,828 | +€134,793 | +6624.3% |
| Other amounts receivable | 41 | €185 | €185 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €71,760 | €133,923 | +€62,164 | +86.6% |
| Deferred charges and accrued income | 490/1 | €13 | €2,846 | +€2,833 | +21789.9% |
| Total equity and liabilities | 10/49 | €103,950 | €289,933 | +€185,983 | +178.9% |
| Equity | 10/15 | €78,068 | €150,366 | +€72,298 | +92.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,068 | €147,366 | +€72,298 | +96.3% |
| Amounts payable | 17/49 | €25,882 | €139,567 | +€113,685 | +439.2% |
| Amounts payable within one year | 42/48 | €25,882 | €52,588 | +€26,706 | +103.2% |
| Trade debts | 44 | - | €2,571 | +€2,571 | |
| Suppliers | 440/4 | - | €2,571 | +€2,571 | |
| Taxes, remuneration and social security | 45 | - | €32,972 | +€32,972 | |
| Taxes | 450/3 | - | €32,972 | +€32,972 | |
| Other amounts payable | 47/48 | €25,882 | €17,045 | -€8,837 | -34.1% |
| Accrued charges and deferred income | 492/3 | - | €86,979 | +€86,979 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,321 | €14,795 | -€1,526 | -9.4% |
| Other operating charges | 640/8 | €4,588 | €557 | -€4,031 | -87.9% |
| Gross operating margin | 9900 | €96,061 | €121,625 | +€25,564 | +26.6% |
| Operating profit (loss) | 9901 | €75,151 | €106,273 | +€31,122 | +41.4% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €88 | €2,699 | +€2,611 | +2971.6% |
| Recurring financial charges | 65 | €88 | €2,699 | +€2,611 | +2971.6% |
| Profit (loss) for the period before taxes | 9903 | €75,068 | €103,574 | +€28,506 | +38.0% |
| Income taxes | 67/77 | - | €16,276 | +€16,276 | |
| Profit (loss) for the period | 9904 | €75,068 | €87,298 | +€12,230 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €75,068 | €87,298 | +€12,230 | +16.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.