LEYSSENS EN Co: what changed
What changed
LEYSSENS EN Co
NACE 46.900, Non-specialised wholesale trade
filed annual accounts (NBB)
Net result for the year
€10,531
2024 · €3,690+€6,841
Equity
€418,272
2024 · €407,741+€10,531
Cash
€29,461
2024 · €46,033-€16,571
Balance sheet total
€568,349
2024 · €549,785+€18,564
Largest movements
Assets
- Stocks and contracts +€25,381
up €25,381 (+5.1%), from €492,896 to €518,277
- Cash -€16,571
down €16,571 (-36.0%), from €46,033 to €29,461
mainly Stocks and contracts (-€25,381) and Investment in fixed assets (net) (-€10,489)
Equity and liabilities
- Tax, wage and social debts +€17,689
up €17,689 (+30.6%), from €57,844 to €75,533
of which Remuneration and social security: +€19,633
- Reserves +€10,531
up €10,531 (+3.7%), from €287,741 to €298,272
of which Distributable reserves: +€10,531
- Trade debts -€8,205
down €8,205 (-21.6%), from €38,045 to €29,840
Income statement
- Staff costs -€5,767
down €5,767 (-6.4%), from €90,809 to €85,041
- Gross operating margin +€4,679
up €4,679 (+4.8%), from €98,027 to €102,706
- Depreciation +€1,934
up €1,934 (+341%), from €567 to €2,501
- Taxes +€1,053
new in 2025: €1,053
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€3,690
Gross operating margin
+€4,679
Staff costs
+€5,767
Depreciation
-€1,934
Other operating charges
-€47
Financial income
+€0
Financial charges
-€571
Taxes
-€1,053
Result 2025
€10,531
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€6,082
Investment
-€10,489
Financing
€0
Cash 2024
€46,033
From operations (derived)
-€6,082
Net result for the year
+€10,531
Depreciation
+€2,501
Stocks and contracts
-€25,381
Receivables within one year
-€1,580
Deferred charges and accrued income
-€186
Trade debts
-€8,205
Tax, wage and social debts
+€17,689
Other debts
-€1,451
Investment (derived)
-€10,489
Investment in fixed assets (net)
-€10,489
Cash 2025
€29,461
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €549,785 | €568,349 | +€18,564 | +3.4% |
| Fixed assets | 21/28 | €1,387 | €9,375 | +€7,988 | +576% |
| Intangible fixed assets | 21 | - | €4,382 | +€4,382 | |
| Tangible fixed assets | 22/27 | €1,387 | €4,993 | +€3,606 | +260% |
| Plant, machinery and equipment | 23 | €200 | €2,706 | +€2,506 | +1,253% |
| Furniture and vehicles | 24 | €1,187 | €2,287 | +€1,100 | +92.7% |
| Current assets | 29/58 | €548,398 | €558,974 | +€10,576 | +1.9% |
| Stocks and contracts in progress | 3 | €492,896 | €518,277 | +€25,381 | +5.1% |
| Stocks | 30/36 | €492,896 | €518,277 | +€25,381 | +5.1% |
| Amounts receivable within one year | 40/41 | €1,674 | €3,254 | +€1,580 | +94.4% |
| Trade receivables | 40 | €1,559 | €1,064 | -€495 | -31.8% |
| Other amounts receivable | 41 | €115 | €2,190 | +€2,075 | +1,808% |
| Cash at bank and in hand | 54/58 | €46,033 | €29,461 | -€16,571 | -36.0% |
| Deferred charges and accrued income | 490/1 | €7,795 | €7,981 | +€186 | +2.4% |
| Total equity and liabilities | 10/49 | €549,785 | €568,349 | +€18,564 | +3.4% |
| Equity | 10/15 | €407,741 | €418,272 | +€10,531 | +2.6% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €287,741 | €298,272 | +€10,531 | +3.7% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Legal reserve | 130 | €12,000 | €12,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €256,991 | €267,522 | +€10,531 | +4.1% |
| Amounts payable | 17/49 | €142,044 | €150,077 | +€8,033 | +5.7% |
| Amounts payable within one year | 42/48 | €141,694 | €149,727 | +€8,033 | +5.7% |
| Trade debts | 44 | €38,045 | €29,840 | -€8,205 | -21.6% |
| Suppliers | 440/4 | €38,045 | €29,840 | -€8,205 | -21.6% |
| Taxes, remuneration and social security | 45 | €57,844 | €75,533 | +€17,689 | +30.6% |
| Taxes | 450/3 | €15,145 | €13,201 | -€1,944 | -12.8% |
| Remuneration and social security | 454/9 | €42,699 | €62,332 | +€19,633 | +46.0% |
| Other amounts payable | 47/48 | €45,805 | €44,354 | -€1,451 | -3.2% |
| Accrued charges and deferred income | 492/3 | €350 | €350 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €90,809 | €85,041 | -€5,767 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €567 | €2,501 | +€1,934 | +341% |
| Other operating charges | 640/8 | €1,531 | €1,578 | +€47 | +3.1% |
| Gross operating margin | 9900 | €98,027 | €102,706 | +€4,679 | +4.8% |
| Operating profit (loss) | 9901 | €5,120 | €13,585 | +€8,464 | +165% |
| Financial income | 75/76B | €86 | €86 | +€0 | 0.0% |
| Recurring financial income | 75 | €86 | €86 | +€0 | 0.0% |
| Financial charges | 65/66B | €1,516 | €2,087 | +€571 | +37.6% |
| Recurring financial charges | 65 | €1,516 | €2,087 | +€571 | +37.6% |
| Profit (loss) for the period before taxes | 9903 | €3,690 | €11,584 | +€7,894 | +214% |
| Income taxes | 67/77 | - | €1,053 | +€1,053 | |
| Profit (loss) for the period | 9904 | €3,690 | €10,531 | +€6,841 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €3,690 | €10,531 | +€6,841 | +185% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.