LEYSEN I.D.: 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.
LEYSEN I.D.
Largest movements
- Tangible fixed assets +€19,360
up €19,360 (+26.5%), from €73,048 to €92,408
of which Other tangible fixed assets: +€16,527
- Current investments -€15,695
down €15,695 (-34.3%), from €45,802 to €30,108
- Cash +€13,632
up €13,632 (+243%), from €5,616 to €19,247
mainly Current portion of long-term debt (+€19,582) and Depreciation (+€15,729)
- Receivables within one year +€2,087
up €2,087 (+12.1%), from €17,233 to €19,320
of which Trade receivables: +€1,760
- Current portion of long-term debt +€19,582
new in 2025: €19,582
- Reserves +€15,439
up €15,439 (+30.5%), from €50,561 to €66,000
- Debts after one year -€11,869
down €11,869 (-23.4%), from €50,818 to €38,949
- Trade debts -€9,227
down €9,227 (-46.6%), from €19,815 to €10,588
- Tax, wage and social debts +€5,459
new in 2025: €5,459
- Gross operating margin +€9,536
up €9,536 (+28.9%), from €33,042 to €42,578
- Depreciation +€7,913
up €7,913 (+101%), from €7,816 to €15,729
- Financial charges +€2,359
up €2,359 (+205%), from €1,154 to €3,513
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 | €142,353 | €161,716 | +€19,363 | +13.6% |
| Fixed assets | 21/28 | €73,048 | €92,408 | +€19,360 | +26.5% |
| Tangible fixed assets | 22/27 | €73,048 | €92,408 | +€19,360 | +26.5% |
| Plant, machinery and equipment | 23 | €5,317 | €11,668 | +€6,351 | +119% |
| Furniture and vehicles | 24 | €20,568 | €17,051 | -€3,518 | -17.1% |
| Other tangible fixed assets | 26 | €47,162 | €63,689 | +€16,527 | +35.0% |
| Current assets | 29/58 | €69,305 | €69,308 | +€3 | 0.0% |
| Amounts receivable within one year | 40/41 | €17,233 | €19,320 | +€2,087 | +12.1% |
| Trade receivables | 40 | €13,484 | €15,245 | +€1,760 | +13.1% |
| Other amounts receivable | 41 | €3,749 | €4,075 | +€326 | +8.7% |
| Current investments | 50/53 | €45,802 | €30,108 | -€15,695 | -34.3% |
| Cash at bank and in hand | 54/58 | €5,616 | €19,247 | +€13,632 | +243% |
| Deferred charges and accrued income | 490/1 | €654 | €633 | -€20 | -3.1% |
| Total equity and liabilities | 10/49 | €142,353 | €161,716 | +€19,363 | +13.6% |
| Equity | 10/15 | €69,161 | €84,600 | +€15,439 | +22.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,561 | €66,000 | +€15,439 | +30.5% |
| Distributable reserves | 133 | €50,561 | €66,000 | +€15,439 | +30.5% |
| Amounts payable | 17/49 | €73,192 | €77,116 | +€3,924 | +5.4% |
| Amounts payable after more than one year | 17 | €50,818 | €38,949 | -€11,869 | -23.4% |
| Financial debts | 170/4 | €50,818 | €38,949 | -€11,869 | -23.4% |
| Amounts payable within one year | 42/48 | €22,374 | €38,167 | +€15,793 | +70.6% |
| Current portion of amounts payable after more than one year | 42 | - | €19,582 | +€19,582 | |
| Financial debts | 43 | €2,558 | €2,538 | -€20 | -0.8% |
| Credit institutions | 430/8 | €2,558 | €2,538 | -€20 | -0.8% |
| Trade debts | 44 | €19,815 | €10,588 | -€9,227 | -46.6% |
| Suppliers | 440/4 | €19,815 | €10,588 | -€9,227 | -46.6% |
| Taxes, remuneration and social security | 45 | - | €5,459 | +€5,459 | |
| Taxes | 450/3 | - | €5,459 | +€5,459 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,816 | €15,729 | +€7,913 | +101% |
| Other operating charges | 640/8 | €1,333 | €1,330 | -€3 | -0.2% |
| Gross operating margin | 9900 | €33,042 | €42,578 | +€9,536 | +28.9% |
| Operating profit (loss) | 9901 | €23,893 | €25,519 | +€1,626 | +6.8% |
| Financial income | 75/76B | €124 | €197 | +€73 | +59.3% |
| Recurring financial income | 75 | €124 | €197 | +€73 | +59.3% |
| Financial charges | 65/66B | €1,154 | €3,513 | +€2,359 | +205% |
| Recurring financial charges | 65 | €1,154 | €3,513 | +€2,359 | +205% |
| Profit (loss) for the period before taxes | 9903 | €22,863 | €22,203 | -€660 | -2.9% |
| Income taxes | 67/77 | €7,050 | €6,764 | -€286 | -4.1% |
| Profit (loss) for the period | 9904 | €15,813 | €15,439 | -€374 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,813 | €15,439 | -€374 | -2.4% |
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 23 October 2026 via checked.be.