Leys Boomkwekerij: 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.
Leys Boomkwekerij
Largest movements
- Intangible fixed assets -€12,962
down €12,962 (-58.2%), from €22,279 to €9,318
- Tangible fixed assets -€8,030
down €8,030 (-63.5%), from €12,644 to €4,614
of which Plant, machinery and equipment: -€8,030
- Receivables within one year +€7,909
up €7,909 (+118%), from €6,683 to €14,592
of which Trade receivables: +€10,448
- Stocks and contracts -€6,890
down €6,890 (-34.7%), from €19,870 to €12,981
- Cash +€5,203
up €5,203 (+17.2%), from €30,230 to €35,432
mainly Net result for the year (+€28,775) and Depreciation (+€14,955)
- Debts after one year -€49,948
down €49,948 (-65.0%), from €76,800 to €26,853
- Reserves +€28,775
up €28,775 (+983%), from €2,926 to €31,701
- Other debts +€2,767
up €2,767 (+338%), from €820 to €3,587
- Trade debts +€2,281
up €2,281 (+5,178%), from €44 to €2,325
- Tax, wage and social debts +€1,647
up €1,647 (+361%), from €456 to €2,104
of which Taxes: +€1,647
- Gross operating margin +€40,319
up €40,319 (+483%), from €8,344 to €48,663
- Depreciation -€16,786
down €16,786 (-52.9%), from €31,741 to €14,955
- Taxes +€3,700
up €3,700 (+917%), from €403 to €4,104
- Other operating charges -€624
down €624 (-47.8%), from €1,305 to €681
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 | €92,366 | €77,569 | -€14,797 | -16.0% |
| Fixed assets | 21/28 | €34,923 | €13,932 | -€20,991 | -60.1% |
| Intangible fixed assets | 21 | €22,279 | €9,318 | -€12,962 | -58.2% |
| Tangible fixed assets | 22/27 | €12,644 | €4,614 | -€8,030 | -63.5% |
| Plant, machinery and equipment | 23 | €12,644 | €4,614 | -€8,030 | -63.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €57,443 | €63,637 | +€6,194 | +10.8% |
| Stocks and contracts in progress | 3 | €19,870 | €12,981 | -€6,890 | -34.7% |
| Stocks | 30/36 | €19,870 | €12,981 | -€6,890 | -34.7% |
| Amounts receivable within one year | 40/41 | €6,683 | €14,592 | +€7,909 | +118% |
| Trade receivables | 40 | €4,086 | €14,535 | +€10,448 | +256% |
| Other amounts receivable | 41 | €2,597 | €57 | -€2,540 | -97.8% |
| Cash at bank and in hand | 54/58 | €30,230 | €35,432 | +€5,203 | +17.2% |
| Deferred charges and accrued income | 490/1 | €660 | €632 | -€28 | -4.2% |
| Total equity and liabilities | 10/49 | €92,366 | €77,569 | -€14,797 | -16.0% |
| Equity | 10/15 | €12,926 | €41,701 | +€28,775 | +223% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €2,926 | €31,701 | +€28,775 | +983% |
| Distributable reserves | 133 | €2,926 | €31,701 | +€28,775 | +983% |
| Amounts payable | 17/49 | €79,440 | €35,868 | -€43,572 | -54.8% |
| Amounts payable after more than one year | 17 | €76,800 | €26,853 | -€49,948 | -65.0% |
| Other amounts payable | 178/9 | €76,800 | €26,853 | -€49,948 | -65.0% |
| Amounts payable within one year | 42/48 | €1,320 | €8,015 | +€6,696 | +507% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €44 | €2,325 | +€2,281 | +5,178% |
| Suppliers | 440/4 | €44 | €2,325 | +€2,281 | +5,178% |
| Taxes, remuneration and social security | 45 | €456 | €2,104 | +€1,647 | +361% |
| Taxes | 450/3 | €456 | €2,104 | +€1,647 | +361% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €820 | €3,587 | +€2,767 | +338% |
| Accrued charges and deferred income | 492/3 | €1,320 | €1,000 | -€320 | -24.2% |
| Remuneration, social security and pensions | 62 | €337 | €0 | -€337 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,741 | €14,955 | -€16,786 | -52.9% |
| Other operating charges | 640/8 | €1,305 | €681 | -€624 | -47.8% |
| Gross operating margin | 9900 | €8,344 | €48,663 | +€40,319 | +483% |
| Operating profit (loss) | 9901 | -€25,039 | €33,027 | +€58,066 | |
| Financial charges | 65/66B | €221 | €148 | -€73 | -32.9% |
| Recurring financial charges | 65 | €221 | €148 | -€73 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | -€25,260 | €32,878 | +€58,138 | |
| Income taxes | 67/77 | €403 | €4,104 | +€3,700 | +917% |
| Profit (loss) for the period | 9904 | -€25,664 | €28,775 | +€54,438 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,664 | €28,775 | +€54,438 |
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 23 October 2026 via checked.be.