LEERSTUDIO BV: 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 BV
Largest movements
- Cash +€99,250
up €99,250 (+149.5%), from €66,368 to €165,618
mainly Current investments (+€50,000) and Other debts (+€37,513)
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Stocks and contracts -€13,821
down €13,821 (-44.9%), from €30,793 to €16,971
- Tangible fixed assets -€5,017
down €5,017 (-43.4%), from €11,563 to €6,546
- Other debts +€37,513
up €37,513 (+620.4%), from €6,047 to €43,560
- Reserves -€11,879
down €11,879 (-9.7%), from €122,509 to €110,630
- Tax, wage and social debts +€10,024
up €10,024 (+104.1%), from €9,629 to €19,653
- Accrued charges and deferred income -€3,996
down €3,996 (-12.1%), from €32,973 to €28,977
- Trade debts -€2,149
down €2,149 (-81.2%), from €2,646 to €497
- Gross operating margin +€4,058
up €4,058 (+8.0%), from €50,944 to €55,002
- Financial income -€1,359
down €1,359 (-92.2%), from €1,474 to €115
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 | €178,803 | €208,317 | +€29,514 | +16.5% |
| Fixed assets | 21/28 | €11,563 | €6,546 | -€5,017 | -43.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €11,563 | €6,546 | -€5,017 | -43.4% |
| Plant, machinery and equipment | 23 | €3,226 | €1,552 | -€1,674 | -51.9% |
| Furniture and vehicles | 24 | €2,788 | €612 | -€2,176 | -78.0% |
| Other tangible fixed assets | 26 | €5,549 | €4,383 | -€1,167 | -21.0% |
| Current assets | 29/58 | €167,240 | €201,771 | +€34,530 | +20.6% |
| Stocks and contracts in progress | 3 | €30,793 | €16,971 | -€13,821 | -44.9% |
| Stocks | 30/36 | €30,793 | €16,971 | -€13,821 | -44.9% |
| Amounts receivable within one year | 40/41 | €18,070 | €18,226 | +€156 | +0.9% |
| Trade receivables | 40 | €18,070 | €18,226 | +€156 | +0.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €66,368 | €165,618 | +€99,250 | +149.5% |
| Deferred charges and accrued income | 490/1 | €2,009 | €955 | -€1,055 | -52.5% |
| Total equity and liabilities | 10/49 | €178,803 | €208,317 | +€29,514 | +16.5% |
| Equity | 10/15 | €127,509 | €115,630 | -€11,879 | -9.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €122,509 | €110,630 | -€11,879 | -9.7% |
| Distributable reserves | 133 | €122,509 | €110,630 | -€11,879 | -9.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €51,295 | €92,687 | +€41,393 | +80.7% |
| Amounts payable within one year | 42/48 | €18,322 | €63,710 | +€45,389 | +247.7% |
| Trade debts | 44 | €2,646 | €497 | -€2,149 | -81.2% |
| Suppliers | 440/4 | €2,646 | €497 | -€2,149 | -81.2% |
| Taxes, remuneration and social security | 45 | €9,629 | €19,653 | +€10,024 | +104.1% |
| Taxes | 450/3 | €9,629 | €19,653 | +€10,024 | +104.1% |
| Other amounts payable | 47/48 | €6,047 | €43,560 | +€37,513 | +620.4% |
| Accrued charges and deferred income | 492/3 | €32,973 | €28,977 | -€3,996 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,928 | €5,017 | +€89 | +1.8% |
| Other operating charges | 640/8 | €1,188 | €994 | -€193 | -16.3% |
| Non-recurring operating charges | 66A | €279 | €0 | -€279 | -100.0% |
| Gross operating margin | 9900 | €50,944 | €55,002 | +€4,058 | +8.0% |
| Operating profit (loss) | 9901 | €44,550 | €48,991 | +€4,442 | +10.0% |
| Financial income | 75/76B | €1,474 | €115 | -€1,359 | -92.2% |
| Recurring financial income | 75 | €1,474 | €115 | -€1,359 | -92.2% |
| Financial charges | 65/66B | €170 | €256 | +€86 | +50.4% |
| Recurring financial charges | 65 | €170 | €256 | +€86 | +50.4% |
| Profit (loss) for the period before taxes | 9903 | €45,853 | €48,850 | +€2,997 | +6.5% |
| Income taxes | 67/77 | €13,299 | €13,276 | -€23 | -0.2% |
| Profit (loss) for the period | 9904 | €32,554 | €35,574 | +€3,020 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,554 | €35,574 | +€3,020 | +9.3% |
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 3 October 2026 via checked.be.