Leysimmo: 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.
What changed
Leysimmo
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€5.6m
2024 · -€338,816+€5.9m
Equity
€9.3m
2024 · €3.7m+€5.6m
Cash
€60,367
2024 · €173,935-€113,568
Balance sheet total
€9.6m
2024 · €4.1m+€5.5m
Largest movements
Assets
- Current investments +€6.0m
new in 2025: €6.0m
- Tangible fixed assets -€959,886
down €959,886 (-24.5%), from €3.9m to €3.0m
of which Land and buildings: -€2.3m
- Receivables within one year +€576,330
new in 2025: €576,330
of which Other amounts receivable: +€551,723
- Cash -€113,568
down €113,568 (-65.3%), from €173,935 to €60,367
mainly Current investments (-€6.0m) and Receivables within one year (-€576,330)
Equity and liabilities
- Reserves +€5.6m
up €5.6m (+186%), from €3.0m to €8.6m
of which Distributable reserves: +€5.6m
Income statement
- Gross operating margin +€7.7m
up €7.7m, from -€4,328 to €7.7m
- Taxes +€1.8m
up €1.8m, from €0 to €1.8m
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.
Result 2024
-€338,816
Gross operating margin
+€7.7m
Depreciation
+€69,739
Other operating charges
-€4,512
Financial income
+€16,334
Financial charges
-€27,747
Taxes
-€1.8m
Result 2025
€5.6m
raises the resultlowers the result
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.
From operations
+€5.2m
Investment
-€5.2m
Financing
-€61,171
Cash 2024
€173,935
From operations (derived)
+€5.2m
Net result for the year
+€5.6m
Depreciation
+€194,712
Receivables within one year
-€576,330
Smaller working-capital items
-€4,514
Accrued charges and deferred income
-€30,194
Investment (derived)
-€5.2m
Investment in fixed assets (net)
+€765,174
Current investments
-€6.0m
Financing
-€61,171
Debts after one year
-€62,481
Current portion of long-term debt
+€1,310
Cash 2025
€60,367
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,094,206 | €9,581,322 | +€5.5m | +134% |
| Fixed assets | 21/28 | €3,914,033 | €2,954,147 | -€959,886 | -24.5% |
| Tangible fixed assets | 22/27 | €3,914,033 | €2,954,147 | -€959,886 | -24.5% |
| Land and buildings | 22 | €3,914,033 | €1,618,892 | -€2.3m | -58.6% |
| Plant, machinery and equipment | 23 | - | €1,335,255 | +€1.3m | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €180,173 | €6,627,175 | +€6.4m | +3,578% |
| Amounts receivable within one year | 40/41 | - | €576,330 | +€576,330 | |
| Trade receivables | 40 | - | €24,607 | +€24,607 | |
| Other amounts receivable | 41 | - | €551,723 | +€551,723 | |
| Current investments | 50/53 | - | €5,985,325 | +€6.0m | |
| Cash at bank and in hand | 54/58 | €173,935 | €60,367 | -€113,568 | -65.3% |
| Deferred charges and accrued income | 490/1 | €6,238 | €5,153 | -€1,085 | -17.4% |
| Total equity and liabilities | 10/49 | €4,094,206 | €9,581,322 | +€5.5m | +134% |
| Equity | 10/15 | €3,716,740 | €9,300,820 | +€5.6m | +150% |
| Contributions | 10/11 | €720,000 | €720,000 | = | 0.0% |
| Capital | 10 | €720,000 | €720,000 | = | 0.0% |
| Issued capital | 100 | €720,000 | €720,000 | = | 0.0% |
| Reserves | 13 | €2,996,740 | €8,580,820 | +€5.6m | +186% |
| Non-distributable reserves | 130/1 | €72,000 | €72,000 | = | 0.0% |
| Legal reserve | 130 | €72,000 | €72,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €40,341 | €38,683 | -€1,658 | -4.1% |
| Distributable reserves | 133 | €2,884,399 | €8,470,137 | +€5.6m | +194% |
| Provisions and deferred taxes | 16 | €13,447 | €12,894 | -€553 | -4.1% |
| Deferred taxes | 168 | €13,447 | €12,894 | -€553 | -4.1% |
| Amounts payable | 17/49 | €364,020 | €267,608 | -€96,411 | -26.5% |
| Amounts payable after more than one year | 17 | €224,597 | €162,116 | -€62,481 | -27.8% |
| Financial debts | 170/4 | €224,597 | €162,116 | -€62,481 | -27.8% |
| Amounts payable within one year | 42/48 | €99,049 | €95,312 | -€3,736 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €61,171 | €62,481 | +€1,310 | +2.1% |
| Trade debts | 44 | €37,434 | €32,388 | -€5,046 | -13.5% |
| Suppliers | 440/4 | €37,434 | €32,388 | -€5,046 | -13.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €444 | €444 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €40,374 | €10,179 | -€30,194 | -74.8% |
| Non-recurring operating income | 76A | €0 | €7,879,796 | +€7.9m | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €264,451 | €194,712 | -€69,739 | -26.4% |
| Other operating charges | 640/8 | €63,668 | €68,180 | +€4,512 | +7.1% |
| Gross operating margin | 9900 | -€4,328 | €7,667,974 | +€7.7m | |
| Operating profit (loss) | 9901 | -€332,448 | €7,405,082 | +€7.7m | |
| Financial income | 75/76B | €0 | €16,334 | +€16,334 | |
| Recurring financial income | 75 | €0 | €16,334 | +€16,334 | |
| Financial charges | 65/66B | €6,921 | €34,668 | +€27,747 | +401% |
| Recurring financial charges | 65 | €6,921 | €34,668 | +€27,747 | +401% |
| Profit (loss) for the period before taxes | 9903 | -€339,369 | €7,386,749 | +€7.7m | |
| Transfer from deferred taxes | 780 | €553 | €553 | = | 0.0% |
| Income taxes | 67/77 | €0 | €1,803,221 | +€1.8m | |
| Profit (loss) for the period | 9904 | -€338,816 | €5,584,080 | +€5.9m | |
| Transfer from tax-exempt reserves | 789 | €1,658 | €1,658 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€337,158 | €5,585,738 | +€5.9m |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.