FOTOSTUDIO LEEMANS: what changed
FOTOSTUDIO LEEMANS
Largest movements
- Tangible fixed assets -€12,957
down €12,957 (-6.4%), from €202,575 to €189,618
of which Other tangible fixed assets: -€6,529
- Cash -€9,674
down €9,674 (-9.2%), from €104,961 to €95,286
mainly Debts after one year (-€32,047) and Receivables within one year (-€8,710)
- Receivables within one year +€8,710
up €8,710 (+48.3%), from €18,033 to €26,743
of which Trade receivables: +€8,800
- Deferred charges and accrued income -€7,999
down €7,999 (-80.1%), from €9,986 to €1,986
- Debts after one year -€32,047
down €32,047 (-32.5%), from €98,576 to €66,529
- Reserves +€7,023
up €7,023 (+11.0%), from €63,714 to €70,737
- Trade debts +€4,387
up €4,387 (+199%), from €2,208 to €6,595
- Financial charges -€9,699
down €9,699 (-60.9%), from €15,928 to €6,229
- Gross operating margin -€4,744
down €4,744 (-12.1%), from €39,135 to €34,391
- Depreciation +€1,532
up €1,532 (+10.7%), from €14,260 to €15,792
- Other operating charges +€1,041
up €1,041 (+27.8%), from €3,742 to €4,783
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €335,554 | €313,633 | -€21,920 | -6.5% |
| Fixed assets | 21/28 | €202,575 | €189,618 | -€12,957 | -6.4% |
| Tangible fixed assets | 22/27 | €202,575 | €189,618 | -€12,957 | -6.4% |
| Land and buildings | 22 | €173,724 | €167,228 | -€6,496 | -3.7% |
| Plant, machinery and equipment | 23 | €3,533 | €3,334 | -€199 | -5.6% |
| Furniture and vehicles | 24 | €2,809 | €3,075 | +€266 | +9.5% |
| Other tangible fixed assets | 26 | €22,509 | €15,980 | -€6,529 | -29.0% |
| Current assets | 29/58 | €132,979 | €124,016 | -€8,963 | -6.7% |
| Amounts receivable within one year | 40/41 | €18,033 | €26,743 | +€8,710 | +48.3% |
| Trade receivables | 40 | €16,175 | €24,975 | +€8,800 | +54.4% |
| Other amounts receivable | 41 | €1,858 | €1,768 | -€90 | -4.8% |
| Cash at bank and in hand | 54/58 | €104,961 | €95,286 | -€9,674 | -9.2% |
| Deferred charges and accrued income | 490/1 | €9,986 | €1,986 | -€7,999 | -80.1% |
| Total equity and liabilities | 10/49 | €335,554 | €313,633 | -€21,920 | -6.5% |
| Equity | 10/15 | €74,348 | €81,371 | +€7,023 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,714 | €70,737 | +€7,023 | +11.0% |
| Distributable reserves | 133 | €63,714 | €70,737 | +€7,023 | +11.0% |
| Profit (loss) carried forward | 14 | -€7,966 | -€7,966 | = | 0.0% |
| Amounts payable | 17/49 | €261,206 | €232,262 | -€28,943 | -11.1% |
| Amounts payable after more than one year | 17 | €98,576 | €66,529 | -€32,047 | -32.5% |
| Financial debts | 170/4 | €98,576 | €66,529 | -€32,047 | -32.5% |
| Amounts payable within one year | 42/48 | €152,456 | €157,130 | +€4,675 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €31,354 | €32,886 | +€1,532 | +4.9% |
| Financial debts | 43 | - | €415 | +€415 | |
| Credit institutions | 430/8 | - | €415 | +€415 | |
| Trade debts | 44 | €2,208 | €6,595 | +€4,387 | +199% |
| Suppliers | 440/4 | €2,208 | €6,595 | +€4,387 | +199% |
| Taxes, remuneration and social security | 45 | €6,753 | €3,457 | -€3,296 | -48.8% |
| Taxes | 450/3 | €6,753 | €3,457 | -€3,296 | -48.8% |
| Other amounts payable | 47/48 | €112,141 | €113,778 | +€1,637 | +1.5% |
| Accrued charges and deferred income | 492/3 | €10,175 | €8,603 | -€1,572 | -15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,260 | €15,792 | +€1,532 | +10.7% |
| Other operating charges | 640/8 | €3,742 | €4,783 | +€1,041 | +27.8% |
| Gross operating margin | 9900 | €39,135 | €34,391 | -€4,744 | -12.1% |
| Operating profit (loss) | 9901 | €21,133 | €13,816 | -€7,317 | -34.6% |
| Financial income | 75/76B | €689 | €436 | -€253 | -36.7% |
| Recurring financial income | 75 | €689 | €436 | -€253 | -36.7% |
| Financial charges | 65/66B | €15,928 | €6,229 | -€9,699 | -60.9% |
| Recurring financial charges | 65 | €15,928 | €6,229 | -€9,699 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | €5,894 | €8,023 | +€2,129 | +36.1% |
| Income taxes | 67/77 | €804 | €1,000 | +€196 | +24.3% |
| Profit (loss) for the period | 9904 | €5,090 | €7,023 | +€1,933 | +38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,090 | €7,023 | +€1,933 | +38.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.