LEONELLA: 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.
LEONELLA
Largest movements
- Cash -€24,212
down €24,212 (-99.8%), from €24,262 to €50
mainly Net result for the year (-€12,877) and Receivables within one year (-€11,502)
- Tangible fixed assets -€11,619
down €11,619 (-43.9%), from €26,464 to €14,845
of which Furniture and vehicles: -€9,255
- Receivables within one year +€11,502
up €11,502 (+78.7%), from €14,608 to €26,110
of which Other amounts receivable: +€12,403
- Profit (loss) carried forward -€12,877
new in 2025: -€12,877
- Tax, wage and social debts -€8,640
down €8,640 (-87.0%), from €9,933 to €1,293
- Trade debts -€2,086
down €2,086 (-80.0%), from €2,608 to €523
- Other debts -€726
down €726 (-10.4%), from €6,995 to €6,269
- Gross operating margin -€23,176
down €23,176 (-91.1%), from €25,453 to €2,276
- Depreciation -€5,487
down €5,487 (-28.0%), from €19,569 to €14,082
- Taxes -€1,402
down €1,402 (-91.4%), from €1,534 to €132
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 | €65,334 | €41,006 | -€24,329 | -37.2% |
| Fixed assets | 21/28 | €26,464 | €14,845 | -€11,619 | -43.9% |
| Tangible fixed assets | 22/27 | €26,464 | €14,845 | -€11,619 | -43.9% |
| Land and buildings | 22 | €12,310 | €10,700 | -€1,610 | -13.1% |
| Plant, machinery and equipment | 23 | €2,737 | €1,984 | -€753 | -27.5% |
| Furniture and vehicles | 24 | €11,416 | €2,161 | -€9,255 | -81.1% |
| Current assets | 29/58 | €38,870 | €26,160 | -€12,710 | -32.7% |
| Amounts receivable within one year | 40/41 | €14,608 | €26,110 | +€11,502 | +78.7% |
| Trade receivables | 40 | €901 | - | -€901 | |
| Other amounts receivable | 41 | €13,707 | €26,110 | +€12,403 | +90.5% |
| Cash at bank and in hand | 54/58 | €24,262 | €50 | -€24,212 | -99.8% |
| Total equity and liabilities | 10/49 | €65,334 | €41,006 | -€24,329 | -37.2% |
| Equity | 10/15 | €45,798 | €32,921 | -€12,877 | -28.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €43,298 | €43,298 | = | 0.0% |
| Distributable reserves | 133 | €43,298 | €43,298 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€12,877 | -€12,877 | |
| Amounts payable | 17/49 | €19,536 | €8,085 | -€11,452 | -58.6% |
| Amounts payable within one year | 42/48 | €19,536 | €8,085 | -€11,452 | -58.6% |
| Trade debts | 44 | €2,608 | €523 | -€2,086 | -80.0% |
| Suppliers | 440/4 | €2,608 | €523 | -€2,086 | -80.0% |
| Taxes, remuneration and social security | 45 | €9,933 | €1,293 | -€8,640 | -87.0% |
| Taxes | 450/3 | €9,933 | €1,293 | -€8,640 | -87.0% |
| Other amounts payable | 47/48 | €6,995 | €6,269 | -€726 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,569 | €14,082 | -€5,487 | -28.0% |
| Other operating charges | 640/8 | €704 | €719 | +€15 | +2.2% |
| Gross operating margin | 9900 | €25,453 | €2,276 | -€23,176 | -91.1% |
| Operating profit (loss) | 9901 | €5,180 | -€12,525 | -€17,705 | |
| Financial income | 75/76B | €11 | €1 | -€10 | -93.6% |
| Recurring financial income | 75 | €11 | €1 | -€10 | -93.6% |
| Financial charges | 65/66B | €359 | €221 | -€138 | -38.4% |
| Recurring financial charges | 65 | €359 | €221 | -€138 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €4,832 | -€12,745 | -€17,577 | |
| Income taxes | 67/77 | €1,534 | €132 | -€1,402 | -91.4% |
| Profit (loss) for the period | 9904 | €3,298 | -€12,877 | -€16,175 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,298 | -€12,877 | -€16,175 |
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 15 October 2026 via checked.be.