LEYS EXPERTISE: what changed
LEYS EXPERTISE
Largest movements
- Receivables within one year +€60,424
up €60,424 (+229%), from €26,426 to €86,850
of which Other amounts receivable: +€57,224
- Cash +€29,392
up €29,392 (+54.8%), from €53,679 to €83,070
mainly Net result for the year (+€99,052) and Depreciation (+€12,045)
- Tangible fixed assets -€9,768
down €9,768 (-34.0%), from €28,698 to €18,931
- Deferred charges and accrued income +€3,002
up €3,002 (+286%), from €1,050 to €4,052
- Profit (loss) carried forward +€99,052
up €99,052 (+149%), from €66,513 to €165,565
- Tax, wage and social debts -€9,138
down €9,138 (-34.1%), from €26,820 to €17,682
- Trade debts -€7,599
down €7,599 (-81.1%), from €9,367 to €1,768
- Gross operating margin +€49,822
up €49,822 (+53.9%), from €92,406 to €142,228
- Taxes +€12,969
up €12,969 (+72.1%), from €18,000 to €30,969
- Depreciation +€4,887
up €4,887 (+68.3%), from €7,158 to €12,045
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,752 | €192,903 | +€82,151 | +74.2% |
| Fixed assets | 21/28 | €29,598 | €18,931 | -€10,668 | -36.0% |
| Tangible fixed assets | 22/27 | €28,698 | €18,931 | -€9,768 | -34.0% |
| Furniture and vehicles | 24 | €28,698 | €18,931 | -€9,768 | -34.0% |
| Financial fixed assets | 28 | €900 | €0 | -€900 | -100% |
| Current assets | 29/58 | €81,154 | €173,972 | +€92,818 | +114% |
| Amounts receivable within one year | 40/41 | €26,426 | €86,850 | +€60,424 | +229% |
| Trade receivables | 40 | €24,353 | €27,554 | +€3,201 | +13.1% |
| Other amounts receivable | 41 | €2,073 | €59,296 | +€57,224 | +2,761% |
| Cash at bank and in hand | 54/58 | €53,679 | €83,070 | +€29,392 | +54.8% |
| Deferred charges and accrued income | 490/1 | €1,050 | €4,052 | +€3,002 | +286% |
| Total equity and liabilities | 10/49 | €110,752 | €192,903 | +€82,151 | +74.2% |
| Equity | 10/15 | €67,513 | €166,565 | +€99,052 | +147% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,513 | €165,565 | +€99,052 | +149% |
| Amounts payable | 17/49 | €43,239 | €26,338 | -€16,901 | -39.1% |
| Amounts payable within one year | 42/48 | €43,239 | €26,338 | -€16,901 | -39.1% |
| Trade debts | 44 | €9,367 | €1,768 | -€7,599 | -81.1% |
| Suppliers | 440/4 | €9,367 | €1,768 | -€7,599 | -81.1% |
| Taxes, remuneration and social security | 45 | €26,820 | €17,682 | -€9,138 | -34.1% |
| Taxes | 450/3 | €26,820 | €17,682 | -€9,138 | -34.1% |
| Other amounts payable | 47/48 | €7,053 | €6,888 | -€165 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,158 | €12,045 | +€4,887 | +68.3% |
| Other operating charges | 640/8 | €693 | €295 | -€398 | -57.4% |
| Gross operating margin | 9900 | €92,406 | €142,228 | +€49,822 | +53.9% |
| Operating profit (loss) | 9901 | €84,554 | €129,888 | +€45,333 | +53.6% |
| Financial income | 75/76B | €6 | €206 | +€199 | +3,114% |
| Recurring financial income | 75 | €6 | €206 | +€199 | +3,114% |
| Financial charges | 65/66B | €48 | €72 | +€24 | +50.9% |
| Recurring financial charges | 65 | €48 | €72 | +€24 | +50.9% |
| Profit (loss) for the period before taxes | 9903 | €84,513 | €130,021 | +€45,508 | +53.8% |
| Income taxes | 67/77 | €18,000 | €30,969 | +€12,969 | +72.1% |
| Profit (loss) for the period | 9904 | €66,513 | €99,052 | +€32,539 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €66,513 | €99,052 | +€32,539 | +48.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.