LEYSMANS BEHEER: 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
LEYSMANS BEHEER
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€227,890
2024 · €42,549+€185,341
Equity
€2.6m
2024 · €2.3m+€227,890
Cash
€71,486
2024 · €19,702+€51,784
Balance sheet total
€6.8m
2024 · €6.1m+€689,152
Largest movements
Assets
- Current investments +€365,000
up €365,000 (+10.5%), from €3.5m to €3.8m
- Tangible fixed assets +€310,723
up €310,723 (+31.7%), from €981,434 to €1.3m
of which Land and buildings: +€336,141
Equity and liabilities
- Debts after one year +€347,056
up €347,056 (+9.7%), from €3.6m to €3.9m
of which Other amounts payable: +€513,650
- Reserves +€227,890
up €227,890 (+9.9%), from €2.3m to €2.5m
of which Tax-exempt reserves: +€454,758
- Provisions +€151,586
new in 2025: €151,586
Income statement
- Gross operating margin +€392,013
up €392,013 (+294%), from €133,372 to €525,384
- Other operating charges +€44,422
up €44,422 (+457%), from €9,728 to €54,149
- Financial income -€18,488
down €18,488 (-76.8%), from €24,081 to €5,593
- Taxes -€16,856
down €16,856 (-100%), from €16,856 to €0
- Depreciation +€11,753
up €11,753 (+15.2%), from €77,544 to €89,297
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
€42,549
Gross operating margin
+€392,013
Depreciation
-€11,753
Other operating charges
-€44,422
Financial income
-€18,488
Financial charges
+€2,721
Taxes
+€16,856
Deferred taxes and other
-€151,586
Result 2025
€227,890
raises the resultlowers the resultnot broken down further in the accounts
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
+€493,752
Investment
-€765,020
Financing
+€323,052
Cash 2024
€19,702
From operations (derived)
+€493,752
Net result for the year
+€227,890
Depreciation
+€89,297
Receivables within one year
+€37,429
Deferred charges and accrued income
+€926
Provisions
+€151,586
Trade debts
+€3,423
Tax, wage and social debts
-€16,798
Investment (derived)
-€765,020
Investment in fixed assets (net)
-€400,020
Current investments
-€365,000
Financing
+€323,052
Debts after one year
+€347,056
Current portion of long-term debt
-€24,004
Cash 2025
€71,486
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,123,617 | €6,812,769 | +€689,152 | +11.3% |
| Fixed assets | 21/28 | €984,434 | €1,295,157 | +€310,723 | +31.6% |
| Tangible fixed assets | 22/27 | €981,434 | €1,292,157 | +€310,723 | +31.7% |
| Land and buildings | 22 | €814,085 | €1,150,226 | +€336,141 | +41.3% |
| Plant, machinery and equipment | 23 | €40,117 | €32,542 | -€7,575 | -18.9% |
| Furniture and vehicles | 24 | €117,001 | €100,324 | -€16,677 | -14.3% |
| Other tangible fixed assets | 26 | €10,231 | €9,065 | -€1,166 | -11.4% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €5,139,184 | €5,517,613 | +€378,429 | +7.4% |
| Stocks and contracts in progress | 3 | €1,575,000 | €1,575,000 | = | 0.0% |
| Stocks | 30/36 | €1,575,000 | €1,575,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €71,452 | €34,024 | -€37,429 | -52.4% |
| Trade receivables | 40 | €42,469 | €0 | -€42,469 | -100% |
| Other amounts receivable | 41 | €28,984 | €34,024 | +€5,040 | +17.4% |
| Current investments | 50/53 | €3,467,785 | €3,832,785 | +€365,000 | +10.5% |
| Cash at bank and in hand | 54/58 | €19,702 | €71,486 | +€51,784 | +263% |
| Deferred charges and accrued income | 490/1 | €5,244 | €4,318 | -€926 | -17.7% |
| Total equity and liabilities | 10/49 | €6,123,617 | €6,812,769 | +€689,152 | +11.3% |
| Equity | 10/15 | €2,331,669 | €2,559,559 | +€227,890 | +9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,313,069 | €2,540,959 | +€227,890 | +9.9% |
| Tax-exempt reserves | 132 | - | €454,758 | +€454,758 | |
| Distributable reserves | 133 | €2,313,069 | €2,086,201 | -€226,868 | -9.8% |
| Provisions and deferred taxes | 16 | - | €151,586 | +€151,586 | |
| Deferred taxes | 168 | - | €151,586 | +€151,586 | |
| Amounts payable | 17/49 | €3,791,948 | €4,101,624 | +€309,676 | +8.2% |
| Amounts payable after more than one year | 17 | €3,578,130 | €3,925,186 | +€347,056 | +9.7% |
| Financial debts | 170/4 | €519,981 | €353,387 | -€166,595 | -32.0% |
| Other amounts payable | 178/9 | €3,058,149 | €3,571,799 | +€513,650 | +16.8% |
| Amounts payable within one year | 42/48 | €213,818 | €176,438 | -€37,380 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €190,599 | €166,595 | -€24,004 | -12.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,421 | €9,844 | +€3,423 | +53.3% |
| Suppliers | 440/4 | €6,421 | €9,844 | +€3,423 | +53.3% |
| Taxes, remuneration and social security | 45 | €16,798 | €0 | -€16,798 | -100% |
| Taxes | 450/3 | €14,798 | €0 | -€14,798 | -100% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €610,411 | +€610,411 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,544 | €89,297 | +€11,753 | +15.2% |
| Other operating charges | 640/8 | €9,728 | €54,149 | +€44,422 | +457% |
| Gross operating margin | 9900 | €133,372 | €525,384 | +€392,013 | +294% |
| Operating profit (loss) | 9901 | €46,100 | €381,938 | +€335,838 | +728% |
| Financial income | 75/76B | €24,081 | €5,593 | -€18,488 | -76.8% |
| Recurring financial income | 75 | €24,081 | €5,593 | -€18,488 | -76.8% |
| Financial charges | 65/66B | €10,777 | €8,055 | -€2,721 | -25.3% |
| Recurring financial charges | 65 | €10,777 | €8,055 | -€2,721 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €59,405 | €379,476 | +€320,071 | +539% |
| Transfer from deferred taxes | 780 | - | €1,017 | +€1,017 | |
| Transfer to deferred taxes | 680 | - | €152,603 | +€152,603 | |
| Income taxes | 67/77 | €16,856 | €0 | -€16,856 | -100% |
| Profit (loss) for the period | 9904 | €42,549 | €227,890 | +€185,341 | +436% |
| Transfer from tax-exempt reserves | 789 | - | €3,050 | +€3,050 | |
| Transfer to tax-exempt reserves | 689 | - | €457,808 | +€457,808 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,549 | -€226,868 | -€269,417 |
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 20 October 2026 via checked.be.