Lleysen: 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.
Lleysen
Largest movements
- Cash +€5,263
up €5,263 (+19.9%), from €26,482 to €31,745
mainly Other debts (+€22,963) and Net result for the year (+€10,249)
- Receivables within one year -€2,513
down €2,513 (-21.7%), from €11,591 to €9,078
of which Trade receivables: -€2,858
- Intangible fixed assets -€1,650
down €1,650 (-13.3%), from €12,364 to €10,714
- Other debts +€22,963
up €22,963 (+405.9%), from €5,658 to €28,621
- Reserves -€19,751
down €19,751 (-66.1%), from €29,877 to €10,126
- Trade debts -€1,055
down €1,055 (-44.5%), from €2,373 to €1,318
- Accrued charges and deferred income -€984
no longer reported in 2025 (was €984)
- Gross operating margin -€2,059
down €2,059 (-8.8%), from €23,449 to €21,390
- Other operating charges -€1,230
down €1,230 (-25.1%), from €4,904 to €3,675
- Financial charges -€433
down €433 (-24.8%), from €1,748 to €1,316
- Depreciation +€400
up €400 (+19.8%), from €2,021 to €2,421
- Taxes -€338
down €338 (-8.3%), from €4,074 to €3,736
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 | €53,564 | €54,605 | +€1,041 | +1.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €15,314 | €13,781 | -€1,533 | -10.0% |
| Intangible fixed assets | 21 | €12,364 | €10,714 | -€1,650 | -13.3% |
| Tangible fixed assets | 22/27 | €2,951 | €3,068 | +€117 | +4.0% |
| Plant, machinery and equipment | 23 | €815 | €1,146 | +€331 | +40.6% |
| Other tangible fixed assets | 26 | €2,135 | €1,921 | -€214 | -10.0% |
| Current assets | 29/58 | €38,250 | €40,824 | +€2,574 | +6.7% |
| Amounts receivable within one year | 40/41 | €11,591 | €9,078 | -€2,513 | -21.7% |
| Trade receivables | 40 | €11,578 | €8,720 | -€2,858 | -24.7% |
| Other amounts receivable | 41 | €13 | €358 | +€345 | +2653.3% |
| Cash at bank and in hand | 54/58 | €26,482 | €31,745 | +€5,263 | +19.9% |
| Deferred charges and accrued income | 490/1 | €176 | - | -€176 | |
| Total equity and liabilities | 10/49 | €53,564 | €54,605 | +€1,041 | +1.9% |
| Equity | 10/15 | €32,877 | €13,126 | -€19,751 | -60.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €29,877 | €10,126 | -€19,751 | -66.1% |
| Distributable reserves | 133 | €29,877 | €10,126 | -€19,751 | -66.1% |
| Amounts payable | 17/49 | €20,687 | €41,479 | +€20,792 | +100.5% |
| Amounts payable within one year | 42/48 | €19,703 | €41,479 | +€21,776 | +110.5% |
| Trade debts | 44 | €2,373 | €1,318 | -€1,055 | -44.5% |
| Suppliers | 440/4 | €2,373 | €1,318 | -€1,055 | -44.5% |
| Taxes, remuneration and social security | 45 | €11,672 | €11,540 | -€132 | -1.1% |
| Taxes | 450/3 | €11,672 | €11,516 | -€156 | -1.3% |
| Remuneration and social security | 454/9 | - | €24 | +€24 | |
| Other amounts payable | 47/48 | €5,658 | €28,621 | +€22,963 | +405.9% |
| Accrued charges and deferred income | 492/3 | €984 | - | -€984 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,021 | €2,421 | +€400 | +19.8% |
| Other operating charges | 640/8 | €4,904 | €3,675 | -€1,230 | -25.1% |
| Gross operating margin | 9900 | €23,449 | €21,390 | -€2,059 | -8.8% |
| Operating profit (loss) | 9901 | €16,524 | €15,295 | -€1,229 | -7.4% |
| Financial income | 75/76B | €4 | €6 | +€2 | +45.0% |
| Recurring financial income | 75 | €4 | €6 | +€2 | +45.0% |
| Financial charges | 65/66B | €1,748 | €1,316 | -€433 | -24.8% |
| Recurring financial charges | 65 | €1,748 | €1,316 | -€433 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €14,780 | €13,985 | -€795 | -5.4% |
| Income taxes | 67/77 | €4,074 | €3,736 | -€338 | -8.3% |
| Profit (loss) for the period | 9904 | €10,706 | €10,249 | -€457 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,706 | €10,249 | -€457 | -4.3% |
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.