LEONARDO PRESTIGE: 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.
LEONARDO PRESTIGE
Largest movements
- Tangible fixed assets -€37,315
down €37,315 (-27.4%), from €136,368 to €99,053
of which Plant, machinery and equipment: -€41,534
- Deferred charges and accrued income +€8,953
up €8,953 (+307%), from €2,916 to €11,868
- Cash +€8,634
up €8,634 (+8.4%), from €103,214 to €111,848
mainly Depreciation (+€52,387) and Tax, wage and social debts (+€7,069)
- Debts after one year -€16,939
down €16,939 (-9.0%), from €187,907 to €170,968
- Tax, wage and social debts +€7,069
up €7,069 (+67.6%), from €10,465 to €17,533
of which Remuneration and social security: +€7,460
- Profit (loss) carried forward -€4,510
down €4,510 (-13.1%), from €34,504 to €29,994
- Trade debts -€4,072
down €4,072 (-20.5%), from €19,838 to €15,766
- Staff costs +€37,468
up €37,468 (+22.7%), from €164,808 to €202,276
- Gross operating margin +€25,593
up €25,593 (+11.0%), from €231,983 to €257,576
- Depreciation +€2,677
up €2,677 (+5.4%), from €49,710 to €52,387
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 | €273,256 | €254,505 | -€18,751 | -6.9% |
| Fixed assets | 21/28 | €139,897 | €100,474 | -€39,423 | -28.2% |
| Intangible fixed assets | 21 | €3,467 | €1,361 | -€2,105 | -60.7% |
| Tangible fixed assets | 22/27 | €136,368 | €99,053 | -€37,315 | -27.4% |
| Plant, machinery and equipment | 23 | €136,059 | €94,525 | -€41,534 | -30.5% |
| Furniture and vehicles | 24 | €310 | €4,528 | +€4,219 | +1,363% |
| Financial fixed assets | 28 | €62 | €60 | -€2 | -3.3% |
| Current assets | 29/58 | €133,359 | €154,031 | +€20,672 | +15.5% |
| Amounts receivable after more than one year | 29 | €1,028 | €1,028 | = | 0.0% |
| Other amounts receivable | 291 | €1,028 | €1,028 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,925 | €7,525 | +€1,600 | +27.0% |
| Stocks | 30/36 | €5,925 | €7,525 | +€1,600 | +27.0% |
| Amounts receivable within one year | 40/41 | €20,276 | €21,762 | +€1,486 | +7.3% |
| Trade receivables | 40 | €18,000 | €19,484 | +€1,484 | +8.2% |
| Other amounts receivable | 41 | €2,276 | €2,278 | +€2 | +0.1% |
| Cash at bank and in hand | 54/58 | €103,214 | €111,848 | +€8,634 | +8.4% |
| Deferred charges and accrued income | 490/1 | €2,916 | €11,868 | +€8,953 | +307% |
| Total equity and liabilities | 10/49 | €273,256 | €254,505 | -€18,751 | -6.9% |
| Equity | 10/15 | €36,364 | €31,854 | -€4,510 | -12.4% |
| Contributions | 10/11 | €1,859 | €1,859 | = | 0.0% |
| Capital | 10 | €1,859 | €1,859 | = | 0.0% |
| Issued capital | 100 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,504 | €29,994 | -€4,510 | -13.1% |
| Amounts payable | 17/49 | €236,892 | €222,652 | -€14,241 | -6.0% |
| Amounts payable after more than one year | 17 | €187,907 | €170,968 | -€16,939 | -9.0% |
| Financial debts | 170/4 | €187,907 | €170,968 | -€16,939 | -9.0% |
| Amounts payable within one year | 42/48 | €48,985 | €51,683 | +€2,698 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €18,683 | €18,384 | -€299 | -1.6% |
| Trade debts | 44 | €19,838 | €15,766 | -€4,072 | -20.5% |
| Suppliers | 440/4 | €19,838 | €15,766 | -€4,072 | -20.5% |
| Taxes, remuneration and social security | 45 | €10,465 | €17,533 | +€7,069 | +67.6% |
| Taxes | 450/3 | €1,938 | €1,546 | -€392 | -20.2% |
| Remuneration and social security | 454/9 | €8,527 | €15,987 | +€7,460 | +87.5% |
| Remuneration, social security and pensions | 62 | €164,808 | €202,276 | +€37,468 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,710 | €52,387 | +€2,677 | +5.4% |
| Other operating charges | 640/8 | €3,743 | €4,380 | +€636 | +17.0% |
| Gross operating margin | 9900 | €231,983 | €257,576 | +€25,593 | +11.0% |
| Operating profit (loss) | 9901 | €13,722 | -€1,467 | -€15,188 | |
| Financial income | 75/76B | €115 | €308 | +€192 | +166% |
| Recurring financial income | 75 | €115 | €308 | +€192 | +166% |
| Financial charges | 65/66B | €5,045 | €4,056 | -€989 | -19.6% |
| Recurring financial charges | 65 | €4,982 | €4,056 | -€926 | -18.6% |
| Non-recurring financial charges | 66B | €63 | - | -€63 | |
| Profit (loss) for the period before taxes | 9903 | €8,792 | -€5,216 | -€14,008 | |
| Income taxes | 67/77 | -€235 | -€705 | -€470 | -200% |
| Profit (loss) for the period | 9904 | €9,027 | -€4,510 | -€13,537 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,027 | -€4,510 | -€13,537 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.