Leys Juweliers: what changed
What changed
Leys Juweliers
NACE 47.770, Retail sale of watches and jewellery
filed annual accounts (NBB)
Net result for the year
€22,523
2024 · €34,630-€12,107
Equity
€253,884
2024 · €231,361+€22,523
Cash
€15,848
2024 · €17,020-€1,172
Balance sheet total
€359,864
2024 · €327,036+€32,828
Largest movements
Assets
- Stocks and contracts +€40,282
up €40,282 (+13.7%), from €294,492 to €334,774
Equity and liabilities
- Reserves +€22,523
up €22,523 (+14.9%), from €151,361 to €173,884
- Trade debts +€11,586
up €11,586 (+196%), from €5,913 to €17,499
- Tax, wage and social debts +€6,119
up €6,119 (+73.0%), from €8,387 to €14,505
of which Taxes: +€6,674
Income statement
- Gross operating margin -€13,775
down €13,775 (-15.3%), from €89,747 to €75,972
- Other operating charges +€1,689
up €1,689 (+121%), from €1,397 to €3,086
- Financial charges -€1,160
down €1,160 (-17.2%), from €6,732 to €5,572
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.
Result 2024
€34,630
Gross operating margin
-€13,775
Staff costs
+€387
Depreciation
+€348
Other operating charges
-€1,689
Financial income
+€583
Financial charges
+€1,160
Taxes
+€878
Result 2025
€22,523
raises the resultlowers the result
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.
From operations
+€743
Investment
€0
Financing
-€1,915
Cash 2024
€17,020
From operations (derived)
+€743
Net result for the year
+€22,523
Depreciation
+€2,172
Stocks and contracts
-€40,282
Receivables within one year
+€636
Deferred charges and accrued income
+€3,475
Trade debts
+€11,586
Tax, wage and social debts
+€6,119
Advances received
-€2,954
Other debts
-€2,182
Accrued charges and deferred income
-€349
Financing
-€1,915
Debts after one year
-€160
Current portion of long-term debt
-€1,756
Cash 2025
€15,848
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €327,036 | €359,864 | +€32,828 | +10.0% |
| Fixed assets | 21/28 | €6,333 | €4,161 | -€2,172 | -34.3% |
| Tangible fixed assets | 22/27 | €6,333 | €4,161 | -€2,172 | -34.3% |
| Land and buildings | 22 | €2,524 | €2,189 | -€334 | -13.2% |
| Plant, machinery and equipment | 23 | €534 | - | -€534 | |
| Furniture and vehicles | 24 | €3,275 | €1,971 | -€1,304 | -39.8% |
| Current assets | 29/58 | €320,704 | €355,703 | +€35,000 | +10.9% |
| Stocks and contracts in progress | 3 | €294,492 | €334,774 | +€40,282 | +13.7% |
| Stocks | 30/36 | €294,492 | €334,774 | +€40,282 | +13.7% |
| Amounts receivable within one year | 40/41 | €4,820 | €4,184 | -€636 | -13.2% |
| Trade receivables | 40 | €1,282 | €1,694 | +€412 | +32.1% |
| Other amounts receivable | 41 | €3,538 | €2,490 | -€1,048 | -29.6% |
| Cash at bank and in hand | 54/58 | €17,020 | €15,848 | -€1,172 | -6.9% |
| Deferred charges and accrued income | 490/1 | €4,372 | €898 | -€3,475 | -79.5% |
| Total equity and liabilities | 10/49 | €327,036 | €359,864 | +€32,828 | +10.0% |
| Equity | 10/15 | €231,361 | €253,884 | +€22,523 | +9.7% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €151,361 | €173,884 | +€22,523 | +14.9% |
| Distributable reserves | 133 | €151,361 | €173,884 | +€22,523 | +14.9% |
| Amounts payable | 17/49 | €95,675 | €105,980 | +€10,305 | +10.8% |
| Amounts payable after more than one year | 17 | €160 | - | -€160 | |
| Financial debts | 170/4 | €160 | - | -€160 | |
| Amounts payable within one year | 42/48 | €89,977 | €100,791 | +€10,814 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €1,915 | €160 | -€1,756 | -91.7% |
| Trade debts | 44 | €5,913 | €17,499 | +€11,586 | +196% |
| Suppliers | 440/4 | €5,913 | €17,499 | +€11,586 | +196% |
| Advances received on contracts in progress | 46 | €4,755 | €1,800 | -€2,954 | -62.1% |
| Taxes, remuneration and social security | 45 | €8,387 | €14,505 | +€6,119 | +73.0% |
| Taxes | 450/3 | €3,763 | €10,437 | +€6,674 | +177% |
| Remuneration and social security | 454/9 | €4,623 | €4,068 | -€555 | -12.0% |
| Other amounts payable | 47/48 | €69,008 | €66,827 | -€2,182 | -3.2% |
| Accrued charges and deferred income | 492/3 | €5,538 | €5,189 | -€349 | -6.3% |
| Remuneration, social security and pensions | 62 | €33,248 | €32,861 | -€387 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,520 | €2,172 | -€348 | -13.8% |
| Other operating charges | 640/8 | €1,397 | €3,086 | +€1,689 | +121% |
| Gross operating margin | 9900 | €89,747 | €75,972 | -€13,775 | -15.3% |
| Operating profit (loss) | 9901 | €52,583 | €37,854 | -€14,729 | -28.0% |
| Financial income | 75/76B | €2,883 | €3,466 | +€583 | +20.2% |
| Recurring financial income | 75 | €2,883 | €3,466 | +€583 | +20.2% |
| Financial charges | 65/66B | €6,732 | €5,572 | -€1,160 | -17.2% |
| Recurring financial charges | 65 | €6,732 | €5,572 | -€1,160 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €48,734 | €35,748 | -€12,986 | -26.6% |
| Income taxes | 67/77 | €14,104 | €13,225 | -€878 | -6.2% |
| Profit (loss) for the period | 9904 | €34,630 | €22,523 | -€12,107 | -35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,630 | €22,523 | -€12,107 | -35.0% |
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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 7 November 2026 via checked.be.