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Attijari Leasing

TJL · Bourse de Tunis · Company statements

On this page
Company details
Legal name
Attijari Leasing
Listing
TJL on the Bourse de Tunis, active · ISIN TN0006610018 (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 December

Overview

Year ended 31 December 2025 · audited financial statements, final status not established · source

Read with these figures

  • Audited financial statements not confirmed as final. The published copy is unsigned. The FY2025 figures come from it.
Full wording and sources
  • Audited financial statements for 2025: final status not established

    The exchange's published notice reproduces the rapport général (opinion PDF p72) dated 'Tunis, le 27 mars 2026', closed with the typeset firm and partner names (Société DATN, Jaouhar Ben Zid; AMC Ernst & Young, Fehmi Laourine) and no signature (PDF p76, page image). No board approval date of the statements is printed (the auditors cite the board's management report 'arrêté le 03 février 2026', PDF p74); the statements are published 'tels qu'ils seront soumis à l'approbation de l'assemblée générale ordinaire' of 20 April 2026 (PDF p1).

    Source: Avis des sociétés — Etats financiers, Attijari Leasing, arrêtés au 31 décembre 2025 (dated 2026-03-27)

  • Audited financial statements for 2024: final status not established

    The exchange's published notice reproduces the rapport général (opinion PDF p71) dated 'Tunis, le 12 mars 2025', closed with the typeset firm and partner names (Société DATN, Membre de Deloitte Touche Tohmatsu, Jaouhar Ben Zid; AMC Ernst & Young, Nourredine Hajji) and no signature (PDF p76, page image). No board approval date of the statements is printed (the auditors cite the board's management report 'arrêté le 04 février 2025', PDF p74); the statements are published 'tels qu'ils seront soumis à l'approbation de l'assemblée générale ordinaire qui se tiendra en date du 08 avril 2025' (PDF p1).

    Source: Avis des sociétés — Etats financiers, Attijari Leasing, arrêtés au 31 décembre 2024 (dated 2025-03-12)

  • Total des revenus

    TND 71.9 million

    71,870,502 TND units · p4

    +6.6% vs 2024

    Leasing and factoring company: 'Total des revenus' (leasing plus factoring revenues) as printed; financial companies do not get a revenue headline.

  • TOTAL PRODUITS D'EXPLOITATION

    TND 74.0 million

    73,973,124 TND units · p4

    +6.3% vs 2024

    'TOTAL PRODUITS D'EXPLOITATION' as printed.

  • PRODUIT NET

    TND 33.2 million

    33,228,850 TND units · p4

    +1.1% vs 2024

    'PRODUIT NET' as printed (after net financial charges).

  • RESULTAT D'EXPLOITATION

    TND 13.3 million

    13,302,026 TND units · p4

    −7.9% vs 2024

    'RESULTAT D'EXPLOITATION' as printed.

  • Profit for the year

    TND 10.1 million

    10,063,421 TND units · p4

    +0.6% vs 2024

    'RESULTAT NET DE LA PERIODE' as printed.

  • Total assets

    TND 575 million

    574,714,748 TND units · p2

    +2.8% vs 2024

    'TOTAL DES ACTIFS' as printed.

Large amounts are rounded for reading (TND million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in TND units unless the row says otherwise; brackets are negative.

† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table

Column sources

  • FY2025 — audited financial statements, final status not established; reported for the year · source
  • FY2024 — audited financial statements, final status not established; comparative in the FY2025 filing · source
  • FY2023 — audited financial statements, final status not established; comparative in the FY2024 filing · source
    • Audited financial statements for 2024: final status not established. The exchange's published notice reproduces the rapport général (opinion PDF p71) dated 'Tunis, le 12 mars 2025', closed with the typeset firm and partner names (Société DATN, Membre de Deloitte Touche Tohmatsu, Jaouhar Ben Zid; AMC Ernst & Young, Nourredine Hajji) and no signature (PDF p76, page image). No board approval date of the statements is printed (the auditors cite the board's management report 'arrêté le 04 février 2025', PDF p74); the statements are published 'tels qu'ils seront soumis à l'approbation de l'assemblée générale ordinaire qui se tiendra en date du 08 avril 2025' (PDF p1).

Income statement

Income statement, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filingsource limitations
Revenus de Leasing1 69,236,285 64,832,804 62,048,148
Revenus de Factoring2 2,634,217 2,591,783 1,998,743
Total des revenus3 71,870,502 67,424,587 64,046,891
Autres produits d'exploitation 2,102,622 2,169,475 2,373,138
TOTAL PRODUITS D'EXPLOITATION4 73,973,124 69,594,062 66,420,029
Charges financières nettes5 (42,678,304) (38,809,297) (36,043,806)
Commissions encourues (290,000) (798,153) (787,500)
Produits des placements6 1,286,587 761,4437 960,215
Revenus du portefeuille d'investissement8 937,444 2,113,020 Not reported in this filing9
PRODUIT NET10 33,228,850 32,861,075 30,548,938
Charges de personnel (14,240,134) (12,892,966) (11,375,267)
Autres charges d'exploitation (3,583,576) (3,399,092) (3,471,013)
Dotations aux amortissements (503,288) (572,178) (559,585)
Total des charges d'exploitation11 (18,326,998) (16,864,236) (15,405,865)
RESULTAT D'EXPLOITATION AVANT PROVISIONS12 14,901,853 15,996,839 15,143,073
Dotations nettes aux provisions sur risques clients et résultat des créances radiées13 (1,539,826) (1,445,626) (1,791,180)
Dotations nettes aux provisions pour risques divers14 (60,000) (111,147) (337,000)
RESULTAT D'EXPLOITATION 13,302,026 14,440,066 13,014,893
Autres gains ordinaires15 446,060 439,650 455,060
Autres pertes ordinaires16 (4,388) (8,848) (1,940)
RESULTAT DES ACTIVITES ORDINAIRES AVANT IMPOT 13,743,698 14,870,867 13,468,013
Impôt sur les bénéfices (3,066,897) (4,055,839) (3,781,999)
Contribution Sociale17 (613,379) 0 Not reported in this filing18
RESULTAT DES ACTIVITES ORDINAIRES APRES IMPOT19 10,063,421 10,815,028 9,686,014
Eléments extraordinaires20 0 (811,168) (864,456)
RESULTAT NET DE LA PERIODE 10,063,421 10,003,860 8,821,558
Notes and alternative reported figures (20)
  1. “Revenus de Leasing” is an issuer-specific line, not mapped to a shared definition: Note 17: leasing income.
  2. “Revenus de Factoring” is an issuer-specific line, not mapped to a shared definition: Note 18: factoring income.
  3. “Total des revenus” is an issuer-specific line, not mapped to a shared definition: Leasing plus factoring revenue.
  4. “TOTAL PRODUITS D'EXPLOITATION” is an issuer-specific line, not mapped to a shared definition: Total revenue plus other operating income.
  5. “Charges financières nettes” is an issuer-specific line, not mapped to a shared definition: Note 20: interest on borrowings net of related income.
  6. “Produits des placements” is an issuer-specific line, not mapped to a shared definition: Note 21.
  7. Audited financial statements dated 2025-03-12 prints 2 874 463 (units, p4) for this line and year.
  8. “Revenus du portefeuille d'investissement” is an issuer-specific line, not mapped to a shared definition: Note 22.
  9. Not reported in this filing: Not reported separately: the FY2024 état de résultat (p4), checked on the page image, has no 'Revenus du portefeuille d'investissement' line; investment income is printed only as 'Produits des placements' 960 215 for 2023 (already transcribed). Note 21 (p45, text layer) details that line (dividendes sur titres, plus-values, revenus des certificats de dépôt, intérêts ...) without a 'portefeuille d'investissement' line. The FY2025 report's split of the comparative is not used for this document.
  10. “PRODUIT NET” is an issuer-specific line, not mapped to a shared definition: Net banking-type income after financial charges and investment income.
  11. “Total des charges d'exploitation” is an issuer-specific line, not mapped to a shared definition: Personnel, other operating charges and depreciation.
  12. “RESULTAT D'EXPLOITATION AVANT PROVISIONS” is an issuer-specific line, not mapped to a shared definition: Before credit-risk and other provisions.
  13. Printed under different labels across filings: “Dotations nettes aux provisions sur risques clients et résu”; “Dotations nettes aux provisions sur risques clients et résultat des créances radiées”.
  14. “Dotations nettes aux provisions pour risques divers” is an issuer-specific line, not mapped to a shared definition: Note 27.
  15. “Autres gains ordinaires” is an issuer-specific line, not mapped to a shared definition: Note 28.
  16. “Autres pertes ordinaires” is an issuer-specific line, not mapped to a shared definition: Note 29.
  17. “Contribution Sociale” is an issuer-specific line, not mapped to a shared definition: Contribution sociale de solidarité, deducted after income tax.
  18. Not reported in this filing: Not printed: the FY2024 état de résultat (p4), checked on the page image, has no 'Contribution Sociale' line. Between 'RESULTAT DES ACTIVITES ORDINAIRES AVANT IMPOT' and 'RESULTAT NET DE LA PERIODE' it prints 'Impôt sur les bénéfices' (3 781 999) and 'Eléments extraordinaires' (864 456) for 2023.
  19. “RESULTAT DES ACTIVITES ORDINAIRES APRES IMPOT” is an issuer-specific line, not mapped to a shared definition: After tax, before extraordinary items.
  20. “Eléments extraordinaires” is an issuer-specific line, not mapped to a shared definition: Extraordinary items (2024: contribution conjoncturelle).

Balance sheet

Balance sheet, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filingsource limitations
Caisses et avoirs auprès des banques 3,725,092 6,925,323 7,059,258
Créances sur la clientèle de Leasing 508,823,893 495,840,459 458,281,107
Acheteurs factorés1 20,770,263 14,269,107 15,341,132
Portefeuille de placement 0 5,469,487 8,000,000
Portefeuille d'investissement 28,723,315 24,444,923 23,369,172
Valeurs immobilisées2 4,379,362 4,638,903 4,350,782
Autres actifs 8,292,825 7,377,171 7,102,571
TOTAL DES ACTIFS 574,714,748 558,965,372 523,504,022
Concours bancaires 514 514 2,905,702
Dettes envers la clientèle3 9,376,216 10,412,301 10,551,363
Comptes courants des adhérents4 2,552,971 2,293,380 2,502,185
Emprunts et dettes rattachées 421,688,695 400,595,522 374,936,592
Fournisseurs et comptes rattachés 51,764,087 60,598,177 52,759,916
Autres passifs 8,562,940 8,523,216 8,886,892
TOTAL DES PASSIFS 493,945,423 482,423,109 452,542,650
Capital social 27,500,000 27,500,000 27,500,000
Réserves5 34,001,051 30,934,849 27,932,818
Résultats reportés 9,115,241 8,011,381 6,614,823
Subventions d'investissement6 89,613 92,173 92,173
Résultat de la période7 10,063,421 10,003,860 8,821,558
Total des capitaux propres 80,769,326 76,542,263 70,961,372
TOTAL DES CAPITAUX PROPRES ET DES PASSIFS 574,714,748 558,965,372 523,504,022
Notes and alternative reported figures (7)
  1. “Acheteurs factorés” is an issuer-specific line, not mapped to a shared definition: Note 6: factoring receivables, net of guarantee funds and provisions.
  2. “Valeurs immobilisées” is an issuer-specific line, not mapped to a shared definition: Note 9: own tangible and intangible fixed assets, net.
  3. “Dettes envers la clientèle” is an issuer-specific line, not mapped to a shared definition: Note 12: amounts owed to leasing customers (advances, deposits).
  4. “Comptes courants des adhérents” is an issuer-specific line, not mapped to a shared definition: Note 6: current accounts of factoring clients.
  5. “Réserves” is an issuer-specific line, not mapped to a shared definition: Legal, special reinvestment and social-fund reserves and share premium (note 16).
  6. “Subventions d'investissement” is an issuer-specific line, not mapped to a shared definition: Investment grants within equity.
  7. “Résultat de la période” is an issuer-specific line, not mapped to a shared definition: The year's result shown within equity.

Cash flow

Cash flow, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filingsource limitations
Encaissements reçus des clients1 376,090,309 355,550,155 348,000,617
Encaissements reçus des acheteurs factorés23 32,510,287 35,467,985 32,774,031
Financements des adhérents4 (35,797,712) (31,913,080) (35,537,163)
Décaissements pour financement de contrats de leasing5 (319,345,617) (314,853,960) (294,047,564)
Sommes versées aux fournisseurs et au personnel6 (18,213,975) (16,385,506) (15,236,287)
Intérêts payés (39,443,943) (37,063,654) (36,108,470)
Impôts et taxes payés7 (15,452,702) (11,377,993) (11,552,980)
Autres flux de trésorerie8 7,178,453 7,726,140 (5,083,902)
Flux de trésorerie provenant de (affectés à) l'exploitation (12,474,899) (12,849,913) (16,791,718)
Décaissements provenant de l'acquisition d'immobilisations corporelles et incorporelles (243,746) (860,300) (486,824)
Encaissements provenant de la cession d'immobilisations corporelles et incorporelles 25,250 2,760 11,000
Décaissements provenant de l'acquisition d'immobilisations financières9 (3,000,000) (3,000,000) (3,000,000)
Flux de trésorerie provenant des activités d'investissements10 (3,218,496) (3,857,540) (3,475,824)
Dividendes et autres distributions (5,833,798) (4,422,970) (4,312,111)
Encaissements provenant des emprunts 200,000,000 255,364,319 237,000,000
Remboursement d'emprunts et dettes assimilées (168,423,037) (224,712,643) (233,257,731)
Flux liés au financement à court terme11 (13,250,000) (6,750,000) 4,500,000
Flux de trésorerie provenant des (affectés aux) activités de financement 12,493,165 19,478,705 3,930,158
Variation de trésorerie (3,200,230) 2,771,252 (16,337,384)
Liquidités et équivalents de liquidités en début de période 6,924,809 4,153,556 20,490,940
Liquidités et équivalents de liquidités en fin de période 3,724,579 6,924,809 4,153,556
Encaissements suite à l'émission d'actions12 Not reported in this filing13 Not reported in this filing1514 –16
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (15)
  1. “Encaissements reçus des clients” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  2. “Encaissements reçus des acheteurs factorés” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  3. Printed under different labels across filings: “Encaissements reçus des acheteurs Factorés”; “Encaissements reçus des acheteurs factorés”.
  4. “Financements des adhérents” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  5. “Décaissements pour financement de contrats de leasing” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  6. “Sommes versées aux fournisseurs et au personnel” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  7. “Impôts et taxes payés” is an issuer-specific line, not mapped to a shared definition: Operating activities: taxes and duties paid (income tax not shown separately).
  8. “Autres flux de trésorerie” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  9. “Décaissements provenant de l'acquisition d'immobilisations financières” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  10. Printed under different labels across filings: “Flux de trésorerie provenant des (affectés aux) activités d'investissement”; “Flux de trésorerie provenant des activités d'investissements”.
  11. “Flux liés au financement à court terme” is an issuer-specific line, not mapped to a shared definition: Financing activities (net).
  12. “Encaissements suite à l'émission d'actions” is an issuer-specific line, not mapped to a shared definition: Financing activities (FY2024 report; printed '-' both years).
  13. Not reported in this filing: Not printed: the FY2025 état de flux de trésorerie (p5), checked on the page image, has no 'Encaissements suite à l'émission d'actions' line. Its financing section prints 'Dividendes et autres distributions', 'Encaissements provenant des emprunts', 'Remboursement d'emprunts et dettes assimilées' and 'Flux liés au financement à court terme' only.
  14. Audited financial statements dated 2025-03-12 presents this line for this year: - (p5). Not shown in this column, which follows one filing's presentation.
  15. Not reported in this filing: Not printed: the FY2025 état de flux de trésorerie (p5), checked on the page image, has no 'Encaissements suite à l'émission d'actions' line in either column. Its financing section prints 'Dividendes et autres distributions', 'Encaissements provenant des emprunts', 'Remboursement d'emprunts et dettes assimilées' and 'Flux liés au financement à court terme' only. (The FY2024 report printed '-' on that line for 2024; this cell is settled from the FY2025 document.)

Segments

Segment data not yet collected for this company in the pilot.

Dividends

Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.

Dividend events, the issuer's wording, and amounts as printed
Year endedEventWording as printedAmountUnitSource
31 Dec 2025 Dividends paid (cash flow statement) Dividendes et autres distributions (5,833,798) TND units Audited financial statements, p5
31 Dec 2024 Dividends paid (cash flow statement) Dividendes et autres distributions (4,422,970) TND units Audited financial statements, p5
31 Dec 2023 Dividends paid (cash flow statement) Dividendes et autres distributions (4,312,111) TND units Audited financial statements, p5

Sources

Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.

  • Avis des sociétés — Etats financiers, Attijari Leasing, arrêtés au 31 décembre 2025

    Year ended 31 December 2025 · Audited financial statements · final status not established

    Audit: Société DATN (Jaouhar Ben Zid) and AMC Ernst & Young (Fehmi Laourine), commissaires aux comptes, unmodified opinion

    Auditor's sign-off: Société DATN, Jaouhar Ben Zid; AMC Ernst & Young, Fehmi Laourine (names printed)

    Final status: The exchange's published notice reproduces the rapport général (opinion PDF p72) dated 'Tunis, le 27 mars 2026', closed with the typeset firm and partner names (Société DATN, Jaouhar Ben Zid; AMC Ernst & Young, Fehmi Laourine) and no signature (PDF p76, page image). No board approval date of the statements is printed (the auditors cite the board's management report 'arrêté le 03 février 2026', PDF p74); the statements are published 'tels qu'ils seront soumis à l'approbation de l'assemblée générale ordinaire' of 20 April 2026 (PDF p1).

    Document date
    27 Mar 2026
    Published
    14 Apr 2026
    Auditor's report
    27 Mar 2026
    Board approval
    date not found in this document
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    company statements · TND units (printed “Exprimé en dinar tunisien”)
    • Cash at end in the cash-flow statement (3 724 579; 2024: 6 924 809) is 'Caisses et avoirs auprès des banques' (3 725 092; 2024: 6 925 323) less 'Concours bancaires' (514) per note 42 (PDF p57); for 2025 the printed components give 3 724 578, one dinar less than the printed total (as printed in note 42 too).
    • Cash-flow investing subtotal printed '(3 218 496)' on the page image (p5); the text layer holds '(3 218 496))'. P5 read on the render.
    • Rows printed without amounts are not transcribed: 'Dotations nettes aux provisions pour dépréciation des titres' (p4, blank in both years; the operating-charges total equals the three other lines) and 'Incidences des variations des taux de change sur les liquidités' (p5, blank). 'Eléments extraordinaires' prints 0 for 2025.
    Technical details
    File
    86 pages, with a text layer
    SHA-256
    95e9a9c91d5c17fefd53eca18300fa8fda8919faa2e15e6dc7a4855cb08a434e
    Entity as printed
    Attijari Leasing (« ATTIJARI LEASING », précédemment nommée « GENERAL LEASING »)
    Exchange copy
    retrieved 2026-10-08T18:04:12Z
  • Avis des sociétés — Etats financiers, Attijari Leasing, arrêtés au 31 décembre 2024

    Year ended 31 December 2024 · Audited financial statements · final status not established

    Audit: Société DATN, Membre de Deloitte Touche Tohmatsu (Jaouhar Ben Zid) and AMC Ernst & Young (Nourredine Hajji), commissaires aux comptes, unmodified opinion

    Auditor's sign-off: Société DATN, Jaouhar Ben Zid; AMC Ernst & Young, Nourredine Hajji (names printed)

    Final status: The exchange's published notice reproduces the rapport général (opinion PDF p71) dated 'Tunis, le 12 mars 2025', closed with the typeset firm and partner names (Société DATN, Membre de Deloitte Touche Tohmatsu, Jaouhar Ben Zid; AMC Ernst & Young, Nourredine Hajji) and no signature (PDF p76, page image). No board approval date of the statements is printed (the auditors cite the board's management report 'arrêté le 04 février 2025', PDF p74); the statements are published 'tels qu'ils seront soumis à l'approbation de l'assemblée générale ordinaire qui se tiendra en date du 08 avril 2025' (PDF p1).

    Document date
    12 Mar 2025
    Published
    17 Mar 2025
    Auditor's report
    12 Mar 2025
    Board approval
    date not found in this document
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2023
    Basis
    company statements · TND units (printed “Exprimé en dinar tunisien”)
    • Cash at end in the cash-flow statement (6 924 809) is, per note 41 (PDF p57), Banques 6 924 812 + Caisses 510 - Banques, découverts (514), which gives 6 924 808, one dinar less than the printed total; the bilan prints 'Caisses et avoirs auprès des banques' 6 925 323 (note 41 components 6 925 322) and 'Concours bancaires' 514. 2023: 7 055 156 + 4 102 - 2 905 702 = 4 153 556, as printed.
    • Rows printed without amounts are not transcribed: 'Dotations nettes aux provisions pour dépréciation des titres' (p4, blank in both years; the operating-charges total equals the three other lines). 'Total des charges d'exploitation' is printed with a leading minus ('-16 864 236'; 2023: '-15 405 865') while the other charges use brackets (p4). The cost-of-risk label is printed truncated: 'Dotations nettes aux provisions sur risques clients et résu' (p4, page image).
    Technical details
    File
    85 pages, with a text layer
    SHA-256
    5ef9ffd04b47b12e68d23e2f6da9766618a0500abcbc174e4dbfee7578076988
    Entity as printed
    Attijari Leasing
    Exchange copy
    retrieved 2026-10-08T18:09:57Z

Data notes

No figure-level notes beyond those in the tables.

Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text; read from the page image) (17 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.

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