MAISON LEYSSENS: 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.
MAISON LEYSSENS
Largest movements
- Tangible fixed assets +€63,020
up €63,020 (+214%), from €29,392 to €92,412
of which Furniture and vehicles: +€66,876
- Receivables within one year -€2,585
down €2,585 (-81.9%), from €3,155 to €570
- Cash +€1,553
up €1,553 (+94.3%), from €1,647 to €3,200
mainly Debts after one year (+€44,122) and Net result for the year (+€23,899)
- Deferred charges and accrued income +€1,285
up €1,285 (+252%), from €511 to €1,796
- Debts after one year +€44,122
up €44,122 (+303%), from €14,581 to €58,703
of which Other amounts payable: +€32,919
- Profit (loss) carried forward +€23,899
up €23,899, from -€22,417 to €1,481
- Trade debts -€9,209
down €9,209 (-56.5%), from €16,312 to €7,103
- Current portion of long-term debt +€3,511
new in 2025: €3,511
- Gross operating margin +€20,880
up €20,880 (+50.7%), from €41,157 to €62,037
- Taxes +€9,295
up €9,295 (+4,285%), from €217 to €9,512
- Staff costs -€8,288
down €8,288 (-49.6%), from €16,707 to €8,419
- Depreciation +€3,555
up €3,555 (+30.1%), from €11,805 to €15,361
- Other operating charges +€1,857
up €1,857 (+121%), from €1,539 to €3,396
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 | €37,702 | €100,683 | +€62,981 | +167% |
| Fixed assets | 21/28 | €30,942 | €93,962 | +€63,020 | +204% |
| Intangible fixed assets | 21 | €1,550 | €1,550 | = | 0.0% |
| Tangible fixed assets | 22/27 | €29,392 | €92,412 | +€63,020 | +214% |
| Plant, machinery and equipment | 23 | €9,837 | €5,981 | -€3,856 | -39.2% |
| Furniture and vehicles | 24 | €19,556 | €86,431 | +€66,876 | +342% |
| Current assets | 29/58 | €6,760 | €6,721 | -€39 | -0.6% |
| Stocks and contracts in progress | 3 | €1,446 | €1,154 | -€292 | -20.2% |
| Stocks | 30/36 | €1,446 | €1,154 | -€292 | -20.2% |
| Amounts receivable within one year | 40/41 | €3,155 | €570 | -€2,585 | -81.9% |
| Trade receivables | 40 | €3,155 | €570 | -€2,585 | -81.9% |
| Cash at bank and in hand | 54/58 | €1,647 | €3,200 | +€1,553 | +94.3% |
| Deferred charges and accrued income | 490/1 | €511 | €1,796 | +€1,285 | +252% |
| Total equity and liabilities | 10/49 | €37,702 | €100,683 | +€62,981 | +167% |
| Equity | 10/15 | -€3,022 | €20,619 | +€23,641 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €99 | €99 | = | 0.0% |
| Non-distributable reserves | 130/1 | €99 | €99 | = | 0.0% |
| Legal reserve | 130 | €99 | €99 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,417 | €1,481 | +€23,899 | |
| Investment grants | 15 | €697 | €438 | -€258 | -37.1% |
| Amounts payable | 17/49 | €40,724 | €80,064 | +€39,341 | +96.6% |
| Amounts payable after more than one year | 17 | €14,581 | €58,703 | +€44,122 | +303% |
| Financial debts | 170/4 | - | €11,203 | +€11,203 | |
| Other amounts payable | 178/9 | €14,581 | €47,500 | +€32,919 | +226% |
| Amounts payable within one year | 42/48 | €26,091 | €21,361 | -€4,730 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | - | €3,511 | +€3,511 | |
| Trade debts | 44 | €16,312 | €7,103 | -€9,209 | -56.5% |
| Suppliers | 440/4 | €16,312 | €7,103 | -€9,209 | -56.5% |
| Taxes, remuneration and social security | 45 | €9,780 | €10,747 | +€968 | +9.9% |
| Taxes | 450/3 | €6,454 | €8,070 | +€1,616 | +25.0% |
| Remuneration and social security | 454/9 | €3,326 | €2,677 | -€648 | -19.5% |
| Accrued charges and deferred income | 492/3 | €51 | - | -€51 | |
| Remuneration, social security and pensions | 62 | €16,707 | €8,419 | -€8,288 | -49.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,805 | €15,361 | +€3,555 | +30.1% |
| Other operating charges | 640/8 | €1,539 | €3,396 | +€1,857 | +121% |
| Gross operating margin | 9900 | €41,157 | €62,037 | +€20,880 | +50.7% |
| Operating profit (loss) | 9901 | €11,106 | €34,861 | +€23,755 | +214% |
| Financial income | 75/76B | €258 | €258 | = | 0.0% |
| Recurring financial income | 75 | €258 | €258 | = | 0.0% |
| Financial charges | 65/66B | €1,324 | €1,709 | +€385 | +29.0% |
| Recurring financial charges | 65 | €1,324 | €1,709 | +€385 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €10,040 | €33,411 | +€23,371 | +233% |
| Income taxes | 67/77 | €217 | €9,512 | +€9,295 | +4,285% |
| Profit (loss) for the period | 9904 | €9,823 | €23,899 | +€14,076 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €9,823 | €23,899 | +€14,076 | +143% |
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 13 October 2026 via checked.be.