Leerstudio: 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.
Leerstudio
Largest movements
- Cash -€517
down €517 (-1.3%), from €40,759 to €40,242
mainly Net result for the year (-€517)
- Profit (loss) carried forward -€10,653
down €10,653, from €10,136 to -€517
- Contributions +€10,136
up €10,136 (+39.6%), from €25,623 to €35,759
- Turnover -€25,673
down €25,673 (-23.6%), from €108,997 to €83,324
- Purchases and services -€15,021
down €15,021 (-15.2%), from €98,862 to €83,841
- Gross operating margin -€10,653
down €10,653, from €10,136 to -€517
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 | €40,759 | €40,242 | -€517 | -1.3% |
| Current assets | 29/58 | €40,759 | €40,242 | -€517 | -1.3% |
| Cash at bank and in hand | 54/58 | €40,759 | €40,242 | -€517 | -1.3% |
| Total equity and liabilities | 10/49 | €40,759 | €40,242 | -€517 | -1.3% |
| Equity | 10/15 | €35,759 | €35,242 | -€517 | -1.4% |
| Contributions | 10/11 | €25,623 | €35,759 | +€10,136 | +39.6% |
| Capital | 10 | €25,623 | €35,759 | +€10,136 | +39.6% |
| Profit (loss) carried forward | 14 | €10,136 | -€517 | -€10,653 | |
| Amounts payable | 17/49 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,000 | €5,000 | = | 0.0% |
| Turnover | 70 | €108,997 | €83,324 | -€25,673 | -23.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €98,862 | €83,841 | -€15,021 | -15.2% |
| Gross operating margin | 9900 | €10,136 | -€517 | -€10,653 | |
| Operating profit (loss) | 9901 | €10,136 | -€517 | -€10,653 | |
| Profit (loss) for the period before taxes | 9903 | €10,136 | -€517 | -€10,653 | |
| Profit (loss) for the period | 9904 | €10,136 | -€517 | -€10,653 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,136 | -€517 | -€10,653 |
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 30 September 2026 via checked.be.