LEYSSEN: 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.
LEYSSEN
Largest movements
- Cash -€29,763
down €29,763 (-55.1%), from €54,052 to €24,289
mainly Investment in fixed assets (net) (-€36,987) and Debts after one year (-€16,292)
- Tangible fixed assets +€24,805
up €24,805 (+11.0%), from €225,457 to €250,261
of which Furniture and vehicles: +€33,849
- Stocks and contracts -€8,998
down €8,998 (-45.3%), from €19,850 to €10,852
- Debts after one year -€16,292
down €16,292 (-12.1%), from €134,171 to €117,878
of which Financial debts: -€16,292
- Reserves +€4,922
up €4,922 (+3.4%), from €145,480 to €150,402
- Financial charges -€735
down €735 (-10.1%), from €7,278 to €6,543
- Gross operating margin +€367
up €367 (+1.3%), from €28,712 to €29,079
- Other operating charges -€310
down €310 (-9.0%), from €3,454 to €3,145
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 | €321,981 | €309,567 | -€12,414 | -3.9% |
| Fixed assets | 21/28 | €225,667 | €250,472 | +€24,805 | +11.0% |
| Tangible fixed assets | 22/27 | €225,457 | €250,261 | +€24,805 | +11.0% |
| Land and buildings | 22 | €224,397 | €214,952 | -€9,444 | -4.2% |
| Plant, machinery and equipment | 23 | €1,060 | €1,460 | +€400 | +37.7% |
| Furniture and vehicles | 24 | - | €33,849 | +€33,849 | |
| Financial fixed assets | 28 | €211 | €211 | = | 0.0% |
| Current assets | 29/58 | €96,314 | €59,095 | -€37,219 | -38.6% |
| Stocks and contracts in progress | 3 | €19,850 | €10,852 | -€8,998 | -45.3% |
| Stocks | 30/36 | €19,850 | €10,852 | -€8,998 | -45.3% |
| Amounts receivable within one year | 40/41 | €19,018 | €19,860 | +€842 | +4.4% |
| Trade receivables | 40 | €13,036 | €11,469 | -€1,567 | -12.0% |
| Other amounts receivable | 41 | €5,982 | €8,391 | +€2,409 | +40.3% |
| Cash at bank and in hand | 54/58 | €54,052 | €24,289 | -€29,763 | -55.1% |
| Deferred charges and accrued income | 490/1 | €3,393 | €4,094 | +€701 | +20.6% |
| Total equity and liabilities | 10/49 | €321,981 | €309,567 | -€12,414 | -3.9% |
| Equity | 10/15 | €164,480 | €169,402 | +€4,922 | +3.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €145,480 | €150,402 | +€4,922 | +3.4% |
| Distributable reserves | 133 | €145,480 | €150,402 | +€4,922 | +3.4% |
| Amounts payable | 17/49 | €157,501 | €140,165 | -€17,336 | -11.0% |
| Amounts payable after more than one year | 17 | €134,171 | €117,878 | -€16,292 | -12.1% |
| Financial debts | 170/4 | €124,478 | €108,185 | -€16,292 | -13.1% |
| Other amounts payable | 178/9 | €9,693 | €9,693 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,480 | €21,436 | -€1,043 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €15,550 | €16,292 | +€743 | +4.8% |
| Trade debts | 44 | €5,905 | €3,052 | -€2,853 | -48.3% |
| Suppliers | 440/4 | €5,905 | €3,052 | -€2,853 | -48.3% |
| Taxes, remuneration and social security | 45 | €1,025 | €2,092 | +€1,067 | +104% |
| Taxes | 450/3 | €1,025 | €0 | -€1,025 | -100% |
| Remuneration and social security | 454/9 | €0 | €2,092 | +€2,092 | |
| Accrued charges and deferred income | 492/3 | €850 | €850 | = | 0.0% |
| Non-recurring operating income | 76A | - | €1,033 | +€1,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,060 | €12,183 | +€123 | +1.0% |
| Other operating charges | 640/8 | €3,454 | €3,145 | -€310 | -9.0% |
| Gross operating margin | 9900 | €28,712 | €29,079 | +€367 | +1.3% |
| Operating profit (loss) | 9901 | €13,198 | €13,752 | +€554 | +4.2% |
| Financial income | 75/76B | €0 | €3 | +€3 | |
| Recurring financial income | 75 | €0 | €3 | +€3 | |
| Financial charges | 65/66B | €7,278 | €6,543 | -€735 | -10.1% |
| Recurring financial charges | 65 | €7,278 | €6,543 | -€735 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €5,920 | €7,212 | +€1,292 | +21.8% |
| Income taxes | 67/77 | €2,101 | €2,290 | +€190 | +9.0% |
| Profit (loss) for the period | 9904 | €3,819 | €4,922 | +€1,102 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,819 | €4,922 | +€1,102 | +28.9% |
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 28 October 2026 via checked.be.