Leyssens: what changed
Two fiscal 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.
Leyssens
Largest movements
- Current investments +€40,000
up €40,000 (+23.5%), from €170,000 to €210,000
- Receivables within one year +€17,466
up €17,466 (+298.7%), from €5,848 to €23,314
of which Trade receivables: +€17,446
- Tangible fixed assets -€8,901
down €8,901 (-33.0%), from €26,980 to €18,078
- Cash +€7,396
up €7,396 (+63.6%), from €11,623 to €19,019
mainly Net result for the year (+€43,606) and Trade debts (+€14,990)
- Reserves +€43,606
up €43,606 (+25.7%), from €169,565 to €213,171
of which Distributable reserves: +€43,606
- Trade debts +€14,990
up €14,990 (+785.6%), from €1,908 to €16,898
- Current portion of long-term debt -€6,683
no longer reported in 2025 (was €6,683)
- Staff costs +€13,964
up €13,964 (+19.3%), from €72,372 to €86,336
- Depreciation -€6,054
down €6,054 (-33.9%), from €17,885 to €11,831
- Gross operating margin +€2,740
up €2,740 (+1.8%), from €156,236 to €158,976
- Taxes -€1,695
down €1,695 (-9.2%), from €18,515 to €16,820
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.
Cash bridge derived
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 | €219,425 | €276,717 | +€57,292 | +26.1% |
| Fixed assets | 21/28 | €26,984 | €18,083 | -€8,901 | -33.0% |
| Tangible fixed assets | 22/27 | €26,980 | €18,078 | -€8,901 | -33.0% |
| Plant, machinery and equipment | 23 | €26,980 | €18,078 | -€8,901 | -33.0% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €192,441 | €258,633 | +€66,193 | +34.4% |
| Stocks and contracts in progress | 3 | €2,575 | €2,320 | -€255 | -9.9% |
| Stocks | 30/36 | €2,575 | €2,320 | -€255 | -9.9% |
| Amounts receivable within one year | 40/41 | €5,848 | €23,314 | +€17,466 | +298.7% |
| Trade receivables | 40 | €5,814 | €23,260 | +€17,446 | +300.1% |
| Other amounts receivable | 41 | €34 | €54 | +€20 | +58.4% |
| Current investments | 50/53 | €170,000 | €210,000 | +€40,000 | +23.5% |
| Cash at bank and in hand | 54/58 | €11,623 | €19,019 | +€7,396 | +63.6% |
| Deferred charges and accrued income | 490/1 | €2,395 | €3,981 | +€1,586 | +66.2% |
| Total equity and liabilities | 10/49 | €219,425 | €276,717 | +€57,292 | +26.1% |
| Equity | 10/15 | €188,157 | €231,763 | +€43,606 | +23.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €169,565 | €213,171 | +€43,606 | +25.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €167,706 | €211,312 | +€43,606 | +26.0% |
| Amounts payable | 17/49 | €31,268 | €44,953 | +€13,685 | +43.8% |
| Amounts payable within one year | 42/48 | €31,268 | €44,053 | +€12,785 | +40.9% |
| Current portion of amounts payable after more than one year | 42 | €6,683 | - | -€6,683 | |
| Trade debts | 44 | €1,908 | €16,898 | +€14,990 | +785.6% |
| Suppliers | 440/4 | €1,908 | €16,898 | +€14,990 | +785.6% |
| Advances received on contracts in progress | 46 | - | €2,596 | +€2,596 | |
| Taxes, remuneration and social security | 45 | €16,331 | €15,993 | -€338 | -2.1% |
| Taxes | 450/3 | €8,397 | €6,545 | -€1,853 | -22.1% |
| Remuneration and social security | 454/9 | €7,934 | €9,449 | +€1,515 | +19.1% |
| Other amounts payable | 47/48 | €6,346 | €8,566 | +€2,220 | +35.0% |
| Accrued charges and deferred income | 492/3 | - | €900 | +€900 | |
| Remuneration, social security and pensions | 62 | €72,372 | €86,336 | +€13,964 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,885 | €11,831 | -€6,054 | -33.9% |
| Other operating charges | 640/8 | €242 | €302 | +€60 | +24.8% |
| Gross operating margin | 9900 | €156,236 | €158,976 | +€2,740 | +1.8% |
| Operating profit (loss) | 9901 | €65,737 | €60,508 | -€5,230 | -8.0% |
| Financial income | 75/76B | €3,322 | €4,378 | +€1,056 | +31.8% |
| Recurring financial income | 75 | €3,322 | €4,378 | +€1,056 | +31.8% |
| Financial charges | 65/66B | €3,251 | €4,460 | +€1,209 | +37.2% |
| Recurring financial charges | 65 | €3,251 | €4,460 | +€1,209 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | €65,809 | €60,426 | -€5,383 | -8.2% |
| Income taxes | 67/77 | €18,515 | €16,820 | -€1,695 | -9.2% |
| Profit (loss) for the period | 9904 | €47,293 | €43,606 | -€3,687 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,293 | €43,606 | -€3,687 | -7.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.