LEONE DB: 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.
LEONE DB
Largest movements
- Tangible fixed assets +€10,822
new in 2025: €10,822
- Stocks and contracts +€7,637
new in 2025: €7,637
- Financial fixed assets +€7,400
new in 2025: €7,400
- Receivables within one year +€3,963
new in 2025: €3,963
- Cash +€648
up €648 (+5327.0%), from €12 to €660
mainly Other debts (+€21,985) and Tax, wage and social debts (+€7,116)
- Other debts +€21,985
new in 2025: €21,985
- Tax, wage and social debts +€7,116
new in 2025: €7,116
- Profit (loss) carried forward -€6,518
down €6,518 (-105.3%), from -€6,188 to -€12,706
- Accrued charges and deferred income +€4,950
new in 2025: €4,950
- Trade debts +€2,937
new in 2025: €2,937
- Purchases and services +€82,151
up €82,151 (+5644.2%), from €1,456 to €83,607
- Turnover +€80,181
new in 2025: €80,181
- Gross operating margin -€1,970
down €1,970 (-135.4%), from -€1,456 to -€3,426
- Depreciation +€1,750
new in 2025: €1,750
- Financial charges +€1,295
up €1,295 (+2796.8%), from €46 to €1,342
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 | €12 | €30,483 | +€30,470 | +250579.2% |
| Fixed assets | 21/28 | - | €18,222 | +€18,222 | |
| Tangible fixed assets | 22/27 | - | €10,822 | +€10,822 | |
| Plant, machinery and equipment | 23 | - | €10,822 | +€10,822 | |
| Financial fixed assets | 28 | - | €7,400 | +€7,400 | |
| Current assets | 29/58 | €12 | €12,260 | +€12,248 | +100723.6% |
| Stocks and contracts in progress | 3 | - | €7,637 | +€7,637 | |
| Stocks | 30/36 | - | €7,637 | +€7,637 | |
| Amounts receivable within one year | 40/41 | - | €3,963 | +€3,963 | |
| Trade receivables | 40 | - | €3,963 | +€3,963 | |
| Cash at bank and in hand | 54/58 | €12 | €660 | +€648 | +5327.0% |
| Total equity and liabilities | 10/49 | €12 | €30,483 | +€30,470 | +250579.2% |
| Equity | 10/15 | €12 | -€6,506 | -€6,518 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,188 | -€12,706 | -€6,518 | -105.3% |
| Amounts payable | 17/49 | - | €36,989 | +€36,989 | |
| Amounts payable within one year | 42/48 | - | €32,039 | +€32,039 | |
| Trade debts | 44 | - | €2,937 | +€2,937 | |
| Suppliers | 440/4 | - | €2,937 | +€2,937 | |
| Taxes, remuneration and social security | 45 | - | €7,116 | +€7,116 | |
| Taxes | 450/3 | - | €7,116 | +€7,116 | |
| Other amounts payable | 47/48 | - | €21,985 | +€21,985 | |
| Accrued charges and deferred income | 492/3 | - | €4,950 | +€4,950 | |
| Turnover | 70 | - | €80,181 | +€80,181 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,456 | €83,607 | +€82,151 | +5644.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,750 | +€1,750 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€1,456 | -€3,426 | -€1,970 | -135.4% |
| Operating profit (loss) | 9901 | -€1,843 | -€5,176 | -€3,333 | -180.9% |
| Financial income | 75/76B | €200 | - | -€200 | |
| Recurring financial income | 75 | €200 | - | -€200 | |
| Financial charges | 65/66B | €46 | €1,342 | +€1,295 | +2796.8% |
| Recurring financial charges | 65 | €46 | €1,342 | +€1,295 | +2796.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,689 | -€6,518 | -€4,829 | -285.9% |
| Profit (loss) for the period | 9904 | -€1,689 | -€6,518 | -€4,829 | -285.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,689 | -€6,518 | -€4,829 | -285.9% |
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 4 October 2026 via checked.be.