Leys Sofie: what changed
Two fiscal 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 Sofie
Largest movements
- Receivables within one year -€10,148
down €10,148 (-73.8%), from €13,741 to €3,593
of which Other amounts receivable: -€10,219
- Tangible fixed assets -€6,873
down €6,873 (-18.4%), from €37,380 to €30,506
of which Other tangible fixed assets: -€5,032
- Cash +€883
up €883 (+28.0%), from €3,154 to €4,037
mainly Receivables within one year (+€10,148) and Depreciation (+€6,873)
- Profit (loss) carried forward -€12,244
down €12,244 (-40.9%), from -€29,916 to -€42,160
- Trade debts -€2,084
down €2,084 (-100.0%), from €2,084 to €0
- Debts after one year -€2,039
down €2,039 (-11.0%), from €18,539 to €16,499
- Gross operating margin -€4,522
down €4,522, from €630 to -€3,893
- Financial income +€594
up €594 (+3903.3%), from €15 to €609
- Depreciation -€144
down €144 (-2.1%), from €7,017 to €6,873
- Other operating charges +€81
up €81 (+12.4%), from €652 to €733
- Financial charges -€40
down €40 (-3.2%), from €1,252 to €1,213
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,275 | €38,137 | -€16,138 | -29.7% |
| Fixed assets | 21/28 | €37,380 | €30,506 | -€6,873 | -18.4% |
| Tangible fixed assets | 22/27 | €37,380 | €30,506 | -€6,873 | -18.4% |
| Land and buildings | 22 | €3,657 | €3,055 | -€603 | -16.5% |
| Plant, machinery and equipment | 23 | €2,519 | €1,759 | -€761 | -30.2% |
| Furniture and vehicles | 24 | €1,431 | €954 | -€478 | -33.4% |
| Other tangible fixed assets | 26 | €29,772 | €24,739 | -€5,032 | -16.9% |
| Current assets | 29/58 | €16,896 | €7,631 | -€9,265 | -54.8% |
| Amounts receivable within one year | 40/41 | €13,741 | €3,593 | -€10,148 | -73.8% |
| Trade receivables | 40 | €0 | €71 | +€71 | |
| Other amounts receivable | 41 | €13,741 | €3,522 | -€10,219 | -74.4% |
| Cash at bank and in hand | 54/58 | €3,154 | €4,037 | +€883 | +28.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €54,275 | €38,137 | -€16,138 | -29.7% |
| Equity | 10/15 | €31,704 | €19,460 | -€12,244 | -38.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €61,120 | €61,120 | = | 0.0% |
| Distributable reserves | 133 | €61,120 | €61,120 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,916 | -€42,160 | -€12,244 | -40.9% |
| Amounts payable | 17/49 | €22,571 | €18,677 | -€3,894 | -17.3% |
| Amounts payable after more than one year | 17 | €18,539 | €16,499 | -€2,039 | -11.0% |
| Financial debts | 170/4 | €18,539 | €16,499 | -€2,039 | -11.0% |
| Amounts payable within one year | 42/48 | €4,032 | €2,178 | -€1,855 | -46.0% |
| Current portion of amounts payable after more than one year | 42 | €1,948 | €2,039 | +€91 | +4.7% |
| Trade debts | 44 | €2,084 | €0 | -€2,084 | -100.0% |
| Suppliers | 440/4 | €2,084 | €0 | -€2,084 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | €138 | +€138 | |
| Taxes | 450/3 | €0 | €138 | +€138 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,017 | €6,873 | -€144 | -2.1% |
| Other operating charges | 640/8 | €652 | €733 | +€81 | +12.4% |
| Gross operating margin | 9900 | €630 | -€3,893 | -€4,522 | |
| Operating profit (loss) | 9901 | -€7,040 | -€11,499 | -€4,459 | -63.3% |
| Financial income | 75/76B | €15 | €609 | +€594 | +3903.3% |
| Recurring financial income | 75 | €15 | €609 | +€594 | +3903.3% |
| Financial charges | 65/66B | €1,252 | €1,213 | -€40 | -3.2% |
| Recurring financial charges | 65 | €1,252 | €1,213 | -€40 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,277 | -€12,103 | -€3,825 | -46.2% |
| Income taxes | 67/77 | €129 | €142 | +€13 | +10.0% |
| Profit (loss) for the period | 9904 | -€8,406 | -€12,244 | -€3,838 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,406 | -€12,244 | -€3,838 | -45.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.