Yari Leysen: 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.
Yari Leysen
Largest movements
- Cash +€37,382
up €37,382 (+226%), from €16,541 to €53,923
mainly Net result for the year (+€31,240) and Tax, wage and social debts (+€6,197)
- Tangible fixed assets -€5,683
down €5,683 (-23.2%), from €24,519 to €18,836
- Reserves +€31,240
up €31,240 (+428%), from €7,303 to €38,543
- Tax, wage and social debts +€6,197
up €6,197 (+158%), from €3,929 to €10,126
- Other debts -€6,000
down €6,000 (-22.1%), from €27,090 to €21,090
- Gross operating margin +€31,949
up €31,949 (+234%), from €13,631 to €45,580
- Taxes +€6,243
up €6,243 (+274%), from €2,279 to €8,523
- Depreciation +€1,786
up €1,786 (+45.8%), from €3,898 to €5,683
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 | €41,322 | €72,759 | +€31,437 | +76.1% |
| Fixed assets | 21/28 | €24,519 | €18,836 | -€5,683 | -23.2% |
| Tangible fixed assets | 22/27 | €24,519 | €18,836 | -€5,683 | -23.2% |
| Furniture and vehicles | 24 | €24,519 | €18,836 | -€5,683 | -23.2% |
| Current assets | 29/58 | €16,803 | €53,923 | +€37,120 | +221% |
| Cash at bank and in hand | 54/58 | €16,541 | €53,923 | +€37,382 | +226% |
| Deferred charges and accrued income | 490/1 | €261 | €0 | -€261 | -100% |
| Total equity and liabilities | 10/49 | €41,322 | €72,759 | +€31,437 | +76.1% |
| Equity | 10/15 | €10,303 | €41,543 | +€31,240 | +303% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,303 | €38,543 | +€31,240 | +428% |
| Distributable reserves | 133 | €7,303 | €38,543 | +€31,240 | +428% |
| Amounts payable | 17/49 | €31,019 | €31,216 | +€197 | +0.6% |
| Amounts payable within one year | 42/48 | €31,019 | €31,216 | +€197 | +0.6% |
| Taxes, remuneration and social security | 45 | €3,929 | €10,126 | +€6,197 | +158% |
| Taxes | 450/3 | €3,929 | €10,126 | +€6,197 | +158% |
| Other amounts payable | 47/48 | €27,090 | €21,090 | -€6,000 | -22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,898 | €5,683 | +€1,786 | +45.8% |
| Other operating charges | 640/8 | €118 | €241 | +€123 | +104% |
| Gross operating margin | 9900 | €13,631 | €45,580 | +€31,949 | +234% |
| Operating profit (loss) | 9901 | €9,616 | €39,656 | +€30,040 | +312% |
| Financial income | 75/76B | - | €155 | +€155 | |
| Recurring financial income | 75 | - | €155 | +€155 | |
| Financial charges | 65/66B | €34 | €48 | +€14 | +42.2% |
| Recurring financial charges | 65 | €34 | €48 | +€14 | +42.2% |
| Profit (loss) for the period before taxes | 9903 | €9,582 | €39,763 | +€30,181 | +315% |
| Income taxes | 67/77 | €2,279 | €8,523 | +€6,243 | +274% |
| Profit (loss) for the period | 9904 | €7,303 | €31,240 | +€23,937 | +328% |
| Profit (loss) for the period to be appropriated | 9905 | €7,303 | €31,240 | +€23,937 | +328% |
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 16 October 2026 via checked.be.