LEONARDELLI: 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.
LEONARDELLI
Largest movements
- Cash -€64
down €64 (-52.0%), from €123 to €59
mainly Net result for the year (-€2,434)
- Profit (loss) carried forward -€2,434
down €2,434 (-3.4%), from -€71,054 to -€73,487
- Trade debts +€1,270
up €1,270 (+66.6%), from €1,907 to €3,177
- Tax, wage and social debts +€1,000
new in 2025: €1,000
- Short-term financial debts +€100
new in 2025: €100
- Gross operating margin -€1,270
down €1,270 (-127%), from -€1,000 to -€2,270
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Financial charges -€54
down €54 (-24.6%), from €217 to €164
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 | €1,548 | €1,484 | -€64 | -4.1% |
| Current assets | 29/58 | €1,548 | €1,484 | -€64 | -4.1% |
| Amounts receivable within one year | 40/41 | €1,425 | €1,425 | = | 0.0% |
| Other amounts receivable | 41 | €1,425 | €1,425 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €123 | €59 | -€64 | -52.0% |
| Total equity and liabilities | 10/49 | €1,548 | €1,484 | -€64 | -4.1% |
| Equity | 10/15 | -€50,045 | -€52,479 | -€2,434 | -4.9% |
| Contributions | 10/11 | €19,100 | €19,100 | = | 0.0% |
| Reserves | 13 | €1,909 | €1,909 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,909 | €1,909 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,909 | €1,909 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,054 | -€73,487 | -€2,434 | -3.4% |
| Amounts payable | 17/49 | €51,593 | €53,963 | +€2,370 | +4.6% |
| Amounts payable after more than one year | 17 | €37,000 | €37,000 | = | 0.0% |
| Other amounts payable | 178/9 | €37,000 | €37,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,593 | €16,963 | +€2,370 | +16.2% |
| Financial debts | 43 | - | €100 | +€100 | |
| Credit institutions | 430/8 | - | €100 | +€100 | |
| Trade debts | 44 | €1,907 | €3,177 | +€1,270 | +66.6% |
| Suppliers | 440/4 | €1,907 | €3,177 | +€1,270 | +66.6% |
| Taxes, remuneration and social security | 45 | - | €1,000 | +€1,000 | |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €12,685 | €12,685 | = | 0.0% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€1,000 | -€2,270 | -€1,270 | -127% |
| Operating profit (loss) | 9901 | -€1,387 | -€2,270 | -€883 | -63.6% |
| Financial charges | 65/66B | €217 | €164 | -€54 | -24.6% |
| Recurring financial charges | 65 | €217 | €164 | -€54 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,605 | -€2,434 | -€829 | -51.7% |
| Profit (loss) for the period | 9904 | -€1,605 | -€2,434 | -€829 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,605 | -€2,434 | -€829 | -51.7% |
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 23 October 2026 via checked.be.