Leysen & Co: 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.
Leysen & Co
Largest movements
- Tangible fixed assets -€31,243
down €31,243 (-39.5%), from €79,036 to €47,794
of which Furniture and vehicles: -€18,526
- Stocks and contracts -€3,973
down €3,973 (-13.1%), from €30,368 to €26,394
- Debts after one year -€21,858
down €21,858 (-61.5%), from €35,567 to €13,709
- Trade debts -€19,335
down €19,335 (-27.9%), from €69,393 to €50,058
- Accrued charges and deferred income +€8,881
new in 2025: €8,881
- Profit (loss) carried forward +€8,617
up €8,617 (+22.4%), from €38,458 to €47,075
- Short-term financial debts -€7,915
down €7,915 (-44.9%), from €17,617 to €9,702
- Gross operating margin -€13,926
down €13,926 (-20.0%), from €69,768 to €55,842
- Staff costs -€13,495
no longer reported in 2025 (was €13,495)
- Financial charges +€2,784
up €2,784 (+25.7%), from €10,826 to €13,610
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 | €193,378 | €154,891 | -€38,486 | -19.9% |
| Fixed assets | 21/28 | €80,216 | €48,687 | -€31,528 | -39.3% |
| Intangible fixed assets | 21 | €1,180 | €894 | -€286 | -24.2% |
| Tangible fixed assets | 22/27 | €79,036 | €47,794 | -€31,243 | -39.5% |
| Plant, machinery and equipment | 23 | €33,331 | €21,855 | -€11,476 | -34.4% |
| Furniture and vehicles | 24 | €36,866 | €18,340 | -€18,526 | -50.3% |
| Other tangible fixed assets | 26 | €8,839 | €7,599 | -€1,240 | -14.0% |
| Current assets | 29/58 | €113,162 | €106,204 | -€6,958 | -6.1% |
| Stocks and contracts in progress | 3 | €30,368 | €26,394 | -€3,973 | -13.1% |
| Stocks | 30/36 | €30,368 | €26,394 | -€3,973 | -13.1% |
| Amounts receivable within one year | 40/41 | €81,005 | €79,809 | -€1,196 | -1.5% |
| Trade receivables | 40 | €35,086 | €21,081 | -€14,005 | -39.9% |
| Other amounts receivable | 41 | €45,919 | €58,728 | +€12,809 | +27.9% |
| Cash at bank and in hand | 54/58 | €386 | €1 | -€385 | -99.8% |
| Deferred charges and accrued income | 490/1 | €1,404 | - | -€1,404 | |
| Total equity and liabilities | 10/49 | €193,378 | €154,891 | -€38,486 | -19.9% |
| Equity | 10/15 | €39,458 | €48,075 | +€8,617 | +21.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,458 | €47,075 | +€8,617 | +22.4% |
| Amounts payable | 17/49 | €153,919 | €106,816 | -€47,103 | -30.6% |
| Amounts payable after more than one year | 17 | €35,567 | €13,709 | -€21,858 | -61.5% |
| Financial debts | 170/4 | €35,567 | €13,709 | -€21,858 | -61.5% |
| Amounts payable within one year | 42/48 | €118,352 | €84,225 | -€34,127 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €27,964 | €20,348 | -€7,616 | -27.2% |
| Financial debts | 43 | €17,617 | €9,702 | -€7,915 | -44.9% |
| Credit institutions | 430/8 | €17,617 | €9,702 | -€7,915 | -44.9% |
| Trade debts | 44 | €69,393 | €50,058 | -€19,335 | -27.9% |
| Suppliers | 440/4 | €69,393 | €50,058 | -€19,335 | -27.9% |
| Taxes, remuneration and social security | 45 | €3,378 | €1,734 | -€1,644 | -48.7% |
| Taxes | 450/3 | €599 | €600 | +€1 | +0.1% |
| Remuneration and social security | 454/9 | €2,779 | €1,134 | -€1,645 | -59.2% |
| Other amounts payable | 47/48 | - | €2,384 | +€2,384 | |
| Accrued charges and deferred income | 492/3 | - | €8,881 | +€8,881 | |
| Remuneration, social security and pensions | 62 | €13,495 | - | -€13,495 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,228 | €31,528 | +€300 | +1.0% |
| Other operating charges | 640/8 | €1,537 | €2,086 | +€549 | +35.7% |
| Gross operating margin | 9900 | €69,768 | €55,842 | -€13,926 | -20.0% |
| Operating profit (loss) | 9901 | €23,508 | €22,228 | -€1,280 | -5.4% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €10,826 | €13,610 | +€2,784 | +25.7% |
| Recurring financial charges | 65 | €10,826 | €13,610 | +€2,784 | +25.7% |
| Profit (loss) for the period before taxes | 9903 | €12,688 | €8,617 | -€4,071 | -32.1% |
| Income taxes | 67/77 | €363 | - | -€363 | |
| Profit (loss) for the period | 9904 | €12,326 | €8,617 | -€3,709 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,326 | €8,617 | -€3,709 | -30.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.