Leonard Architecten: 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.
Leonard Architecten
Largest movements
- Cash +€8,739
up €8,739 (+31.7%), from €27,553 to €36,292
mainly Net result for the year (+€8,043) and Depreciation (+€7,513)
- Receivables within one year -€7,414
down €7,414 (-39.5%), from €18,751 to €11,336
of which Trade receivables: -€9,476
- Tangible fixed assets -€6,605
down €6,605 (-28.8%), from €22,968 to €16,363
- Profit (loss) carried forward +€8,043
up €8,043 (+36.5%), from €22,039 to €30,082
- Tax, wage and social debts -€5,190
down €5,190 (-69.7%), from €7,445 to €2,256
of which Taxes: -€4,254
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
- Trade debts -€3,145
down €3,145 (-46.5%), from €6,763 to €3,618
- Gross operating margin -€18,534
down €18,534 (-48.4%), from €38,324 to €19,790
- Taxes -€3,248
down €3,248 (-53.3%), from €6,100 to €2,852
- Depreciation +€3,185
up €3,185 (+73.6%), from €4,328 to €7,513
- Other operating charges +€554
up €554 (+71.8%), from €771 to €1,325
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 | €69,271 | €63,992 | -€5,280 | -7.6% |
| Fixed assets | 21/28 | €22,968 | €16,363 | -€6,605 | -28.8% |
| Tangible fixed assets | 22/27 | €22,968 | €16,363 | -€6,605 | -28.8% |
| Furniture and vehicles | 24 | €22,968 | €16,363 | -€6,605 | -28.8% |
| Current assets | 29/58 | €46,304 | €47,628 | +€1,325 | +2.9% |
| Amounts receivable within one year | 40/41 | €18,751 | €11,336 | -€7,414 | -39.5% |
| Trade receivables | 40 | €16,597 | €7,121 | -€9,476 | -57.1% |
| Other amounts receivable | 41 | €2,153 | €4,216 | +€2,062 | +95.8% |
| Cash at bank and in hand | 54/58 | €27,553 | €36,292 | +€8,739 | +31.7% |
| Total equity and liabilities | 10/49 | €69,271 | €63,992 | -€5,280 | -7.6% |
| Equity | 10/15 | €37,491 | €45,534 | +€8,043 | +21.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,452 | €10,452 | = | 0.0% |
| Distributable reserves | 133 | €10,452 | €10,452 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,039 | €30,082 | +€8,043 | +36.5% |
| Amounts payable | 17/49 | €31,780 | €18,457 | -€13,323 | -41.9% |
| Amounts payable after more than one year | 17 | €12,572 | €12,584 | +€12 | +0.1% |
| Other amounts payable | 178/9 | €12,572 | €12,584 | +€12 | +0.1% |
| Amounts payable within one year | 42/48 | €19,209 | €5,874 | -€13,335 | -69.4% |
| Trade debts | 44 | €6,763 | €3,618 | -€3,145 | -46.5% |
| Suppliers | 440/4 | €6,763 | €3,618 | -€3,145 | -46.5% |
| Taxes, remuneration and social security | 45 | €7,445 | €2,256 | -€5,190 | -69.7% |
| Taxes | 450/3 | €4,863 | €610 | -€4,254 | -87.5% |
| Remuneration and social security | 454/9 | €2,582 | €1,646 | -€936 | -36.2% |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,328 | €7,513 | +€3,185 | +73.6% |
| Other operating charges | 640/8 | €771 | €1,325 | +€554 | +71.8% |
| Gross operating margin | 9900 | €38,324 | €19,790 | -€18,534 | -48.4% |
| Operating profit (loss) | 9901 | €33,224 | €10,952 | -€22,272 | -67.0% |
| Financial income | 75/76B | €18 | €27 | +€9 | +47.9% |
| Recurring financial income | 75 | €18 | €27 | +€9 | +47.9% |
| Financial charges | 65/66B | €103 | €84 | -€20 | -19.0% |
| Recurring financial charges | 65 | €103 | €84 | -€20 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €33,139 | €10,895 | -€22,244 | -67.1% |
| Income taxes | 67/77 | €6,100 | €2,852 | -€3,248 | -53.3% |
| Profit (loss) for the period | 9904 | €27,039 | €8,043 | -€18,996 | -70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,039 | €8,043 | -€18,996 | -70.3% |
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 21 October 2026 via checked.be.