LEYS MEDIA: 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 MEDIA
Largest movements
- Tangible fixed assets -€4,285
down €4,285 (-71.3%), from €6,010 to €1,724
- Receivables within one year -€2,958
down €2,958 (-26.9%), from €10,994 to €8,036
of which Trade receivables: -€2,844
- Cash -€779
down €779 (-6.5%), from €12,066 to €11,287
mainly Trade debts (-€4,641) and Other debts (-€3,635)
- Trade debts -€4,641
down €4,641 (-95.1%), from €4,878 to €237
- Other debts -€3,635
down €3,635 (-15.3%), from €23,781 to €20,147
- Profit (loss) carried forward +€479
up €479 (+2.7%), from -€17,487 to -€17,008
- Gross operating margin +€4,120
up €4,120 (+140%), from €2,948 to €7,068
- Financial charges -€114
down €114 (-50.4%), from €226 to €112
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 | €29,395 | €21,398 | -€7,998 | -27.2% |
| Fixed assets | 21/28 | €6,020 | €1,734 | -€4,285 | -71.2% |
| Tangible fixed assets | 22/27 | €6,010 | €1,724 | -€4,285 | -71.3% |
| Furniture and vehicles | 24 | €6,010 | €1,724 | -€4,285 | -71.3% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €23,376 | €19,663 | -€3,713 | -15.9% |
| Amounts receivable within one year | 40/41 | €10,994 | €8,036 | -€2,958 | -26.9% |
| Trade receivables | 40 | €10,815 | €7,972 | -€2,844 | -26.3% |
| Other amounts receivable | 41 | €179 | €64 | -€114 | -64.0% |
| Cash at bank and in hand | 54/58 | €12,066 | €11,287 | -€779 | -6.5% |
| Deferred charges and accrued income | 490/1 | €315 | €340 | +€25 | +7.9% |
| Total equity and liabilities | 10/49 | €29,395 | €21,398 | -€7,998 | -27.2% |
| Equity | 10/15 | -€3,437 | -€2,958 | +€479 | +13.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,649 | €1,649 | = | 0.0% |
| Distributable reserves | 133 | €1,649 | €1,649 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,487 | -€17,008 | +€479 | +2.7% |
| Amounts payable | 17/49 | €32,833 | €24,356 | -€8,477 | -25.8% |
| Amounts payable within one year | 42/48 | €32,833 | €24,356 | -€8,477 | -25.8% |
| Financial debts | 43 | €156 | €179 | +€23 | +14.6% |
| Credit institutions | 430/8 | €156 | €179 | +€23 | +14.6% |
| Trade debts | 44 | €4,878 | €237 | -€4,641 | -95.1% |
| Suppliers | 440/4 | €4,878 | €237 | -€4,641 | -95.1% |
| Taxes, remuneration and social security | 45 | €4,018 | €3,794 | -€224 | -5.6% |
| Taxes | 450/3 | €2,018 | €1,794 | -€224 | -11.1% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €23,781 | €20,147 | -€3,635 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,467 | €5,474 | +€7 | +0.1% |
| Other operating charges | 640/8 | €771 | €819 | +€48 | +6.2% |
| Gross operating margin | 9900 | €2,948 | €7,068 | +€4,120 | +140% |
| Operating profit (loss) | 9901 | -€3,290 | €776 | +€4,066 | |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €226 | €112 | -€114 | -50.4% |
| Recurring financial charges | 65 | €226 | €112 | -€114 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,516 | €665 | +€4,180 | |
| Income taxes | 67/77 | €182 | €186 | +€4 | +1.9% |
| Profit (loss) for the period | 9904 | -€3,698 | €479 | +€4,177 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,698 | €479 | +€4,177 |
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 22 October 2026 via checked.be.