LEYSEN KANTOORMACHINES: 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 KANTOORMACHINES
Largest movements
- Cash +€59,511
up €59,511 (+42.6%), from €139,598 to €199,109
mainly Net result for the year (+€46,640) and Other debts (+€39,453)
- Receivables within one year -€11,962
down €11,962 (-65.9%), from €18,154 to €6,193
of which Trade receivables: -€11,983
- Tangible fixed assets -€9,702
down €9,702 (-32.0%), from €30,323 to €20,621
of which Furniture and vehicles: -€12,864
- Stocks and contracts -€2,833
down €2,833 (-21.4%), from €13,240 to €10,407
- Other debts +€39,453
up €39,453 (+290%), from €13,595 to €53,047
- Tax, wage and social debts +€8,272
up €8,272 (+55.5%), from €14,900 to €23,172
of which Taxes: +€9,077
- Reserves -€6,260
down €6,260 (-4.8%), from €130,715 to €124,455
of which Distributable reserves: -€4,401
- Trade debts -€6,217
down €6,217 (-41.4%), from €15,005 to €8,788
- Gross operating margin +€16,408
up €16,408 (+23.0%), from €71,314 to €87,722
- Taxes +€6,539
up €6,539 (+38.9%), from €16,802 to €23,342
- Staff costs -€5,878
down €5,878 (-65.6%), from €8,962 to €3,084
- Depreciation +€1,954
up €1,954 (+15.8%), from €12,381 to €14,336
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 | €203,167 | €238,415 | +€35,248 | +17.3% |
| Fixed assets | 21/28 | €30,323 | €20,621 | -€9,702 | -32.0% |
| Tangible fixed assets | 22/27 | €30,323 | €20,621 | -€9,702 | -32.0% |
| Plant, machinery and equipment | 23 | €2,986 | €6,148 | +€3,162 | +106% |
| Furniture and vehicles | 24 | €27,338 | €14,473 | -€12,864 | -47.1% |
| Current assets | 29/58 | €172,844 | €217,794 | +€44,950 | +26.0% |
| Stocks and contracts in progress | 3 | €13,240 | €10,407 | -€2,833 | -21.4% |
| Stocks | 30/36 | €13,240 | €10,407 | -€2,833 | -21.4% |
| Amounts receivable within one year | 40/41 | €18,154 | €6,193 | -€11,962 | -65.9% |
| Trade receivables | 40 | €18,154 | €6,171 | -€11,983 | -66.0% |
| Other amounts receivable | 41 | - | €22 | +€22 | |
| Cash at bank and in hand | 54/58 | €139,598 | €199,109 | +€59,511 | +42.6% |
| Deferred charges and accrued income | 490/1 | €1,852 | €2,086 | +€234 | +12.6% |
| Total equity and liabilities | 10/49 | €203,167 | €238,415 | +€35,248 | +17.3% |
| Equity | 10/15 | €159,668 | €153,408 | -€6,260 | -3.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €130,715 | €124,455 | -€6,260 | -4.8% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Tax-exempt reserves | 132 | €2,732 | €2,732 | = | 0.0% |
| Distributable reserves | 133 | €126,124 | €121,723 | -€4,401 | -3.5% |
| Profit (loss) carried forward | 14 | €10,360 | €10,360 | = | 0.0% |
| Amounts payable | 17/49 | €43,499 | €85,007 | +€41,508 | +95.4% |
| Amounts payable within one year | 42/48 | €43,499 | €85,007 | +€41,508 | +95.4% |
| Trade debts | 44 | €15,005 | €8,788 | -€6,217 | -41.4% |
| Suppliers | 440/4 | €15,005 | €8,788 | -€6,217 | -41.4% |
| Taxes, remuneration and social security | 45 | €14,900 | €23,172 | +€8,272 | +55.5% |
| Taxes | 450/3 | €14,095 | €23,172 | +€9,077 | +64.4% |
| Remuneration and social security | 454/9 | €805 | - | -€805 | |
| Other amounts payable | 47/48 | €13,595 | €53,047 | +€39,453 | +290% |
| Non-recurring operating income | 76A | €2,850 | - | -€2,850 | |
| Remuneration, social security and pensions | 62 | €8,962 | €3,084 | -€5,878 | -65.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,381 | €14,336 | +€1,954 | +15.8% |
| Other operating charges | 640/8 | €63 | €656 | +€593 | +940% |
| Gross operating margin | 9900 | €71,314 | €87,722 | +€16,408 | +23.0% |
| Operating profit (loss) | 9901 | €49,908 | €69,647 | +€19,739 | +39.5% |
| Financial income | 75/76B | €863 | €594 | -€269 | -31.2% |
| Recurring financial income | 75 | €863 | €594 | -€269 | -31.2% |
| Financial charges | 65/66B | €226 | €259 | +€33 | +14.6% |
| Recurring financial charges | 65 | €226 | €259 | +€33 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €50,546 | €69,982 | +€19,437 | +38.5% |
| Income taxes | 67/77 | €16,802 | €23,342 | +€6,539 | +38.9% |
| Profit (loss) for the period | 9904 | €33,743 | €46,640 | +€12,897 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,743 | €46,640 | +€12,897 | +38.2% |
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 31 October 2026 via checked.be.