LEYS CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€32,008
up €32,008 (+112.3%), from €28,498 to €60,506
of which Other amounts receivable: +€33,768
- Tangible fixed assets -€6,292
down €6,292 (-61.0%), from €10,312 to €4,020
of which Plant, machinery and equipment: -€5,977
- Cash +€4,697
up €4,697 (+720.6%), from €652 to €5,348
mainly Net result for the year (+€19,027) and Tax, wage and social debts (+€14,001)
- Reserves +€18,000
up €18,000 (+113.9%), from €15,800 to €33,800
- Tax, wage and social debts +€14,001
up €14,001 (+75.5%), from €18,546 to €32,548
- Trade debts -€2,616
down €2,616 (-42.1%), from €6,214 to €3,598
- Profit (loss) carried forward +€1,027
up €1,027 (+16.9%), from -€6,070 to -€5,043
- Depreciation -€3,190
down €3,190 (-81.8%), from €3,899 to €709
- Gross operating margin +€2,038
up €2,038 (+6.8%), from €30,167 to €32,205
- Taxes +€1,807
up €1,807 (+18.2%), from €9,905 to €11,712
- Financial income +€1,087
up €1,087 (+193.2%), from €563 to €1,650
- Other operating charges +€659
up €659 (+155.2%), from €425 to €1,084
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 | €39,902 | €70,315 | +€30,413 | +76.2% |
| Fixed assets | 21/28 | €10,312 | €4,020 | -€6,292 | -61.0% |
| Tangible fixed assets | 22/27 | €10,312 | €4,020 | -€6,292 | -61.0% |
| Land and buildings | 22 | €3,895 | €3,663 | -€233 | -6.0% |
| Plant, machinery and equipment | 23 | €6,274 | €296 | -€5,977 | -95.3% |
| Furniture and vehicles | 24 | €143 | €61 | -€82 | -57.1% |
| Current assets | 29/58 | €29,590 | €66,294 | +€36,704 | +124.0% |
| Amounts receivable within one year | 40/41 | €28,498 | €60,506 | +€32,008 | +112.3% |
| Trade receivables | 40 | €12,705 | €10,944 | -€1,761 | -13.9% |
| Other amounts receivable | 41 | €15,793 | €49,562 | +€33,768 | +213.8% |
| Cash at bank and in hand | 54/58 | €652 | €5,348 | +€4,697 | +720.6% |
| Deferred charges and accrued income | 490/1 | €439 | €439 | = | 0.0% |
| Total equity and liabilities | 10/49 | €39,902 | €70,315 | +€30,413 | +76.2% |
| Equity | 10/15 | €12,230 | €31,257 | +€19,027 | +155.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €15,800 | €33,800 | +€18,000 | +113.9% |
| Distributable reserves | 133 | €15,800 | €33,800 | +€18,000 | +113.9% |
| Profit (loss) carried forward | 14 | -€6,070 | -€5,043 | +€1,027 | +16.9% |
| Amounts payable | 17/49 | €27,672 | €39,058 | +€11,386 | +41.1% |
| Amounts payable within one year | 42/48 | €24,760 | €36,146 | +€11,386 | +46.0% |
| Trade debts | 44 | €6,214 | €3,598 | -€2,616 | -42.1% |
| Suppliers | 440/4 | €6,214 | €3,598 | -€2,616 | -42.1% |
| Taxes, remuneration and social security | 45 | €18,546 | €32,548 | +€14,001 | +75.5% |
| Taxes | 450/3 | €18,546 | €32,548 | +€14,001 | +75.5% |
| Accrued charges and deferred income | 492/3 | €2,912 | €2,912 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,899 | €709 | -€3,190 | -81.8% |
| Other operating charges | 640/8 | €425 | €1,084 | +€659 | +155.2% |
| Non-recurring operating charges | 66A | - | €883 | +€883 | |
| Gross operating margin | 9900 | €30,167 | €32,205 | +€2,038 | +6.8% |
| Operating profit (loss) | 9901 | €25,842 | €29,529 | +€3,687 | +14.3% |
| Financial income | 75/76B | €563 | €1,650 | +€1,087 | +193.2% |
| Recurring financial income | 75 | €563 | €1,650 | +€1,087 | +193.2% |
| Financial charges | 65/66B | €274 | €439 | +€165 | +60.1% |
| Recurring financial charges | 65 | €274 | €439 | +€165 | +60.1% |
| Profit (loss) for the period before taxes | 9903 | €26,131 | €30,739 | +€4,609 | +17.6% |
| Income taxes | 67/77 | €9,905 | €11,712 | +€1,807 | +18.2% |
| Profit (loss) for the period | 9904 | €16,225 | €19,027 | +€2,802 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,225 | €19,027 | +€2,802 | +17.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.