Studio Leali: 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.
Studio Leali
Largest movements
- Receivables within one year -€13,748
down €13,748 (-37.2%), from €37,005 to €23,257
of which Other amounts receivable: -€7,692
- Cash +€12,240
new in 2025: €12,240
mainly Other debts (+€24,349) and Net result for the year (+€23,560)
- Deferred charges and accrued income -€8,884
down €8,884 (-77.9%), from €11,409 to €2,526
- Reserves -€35,789
down €35,789 (-100.0%), from €35,789 to €0
- Other debts +€24,349
up €24,349, from €0 to €24,349
- Tax, wage and social debts +€3,298
up €3,298 (+22.1%), from €14,918 to €18,216
- Trade debts -€1,856
down €1,856 (-27.2%), from €6,817 to €4,961
- Short-term financial debts -€996
down €996 (-38.8%), from €2,565 to €1,569
of which Credit institutions: -€2,565
- Gross operating margin +€9,333
up €9,333 (+36.7%), from €25,438 to €34,771
- Financial charges +€1,673
up €1,673 (+170.2%), from €983 to €2,657
- Taxes +€1,633
up €1,633 (+26.5%), from €6,151 to €7,783
- Other operating charges +€505
up €505 (+159.1%), from €317 to €823
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 | €63,438 | €52,445 | -€10,993 | -17.3% |
| Fixed assets | 21/28 | €1,174 | €572 | -€602 | -51.3% |
| Tangible fixed assets | 22/27 | €884 | €282 | -€602 | -68.1% |
| Furniture and vehicles | 24 | €884 | €282 | -€602 | -68.1% |
| Financial fixed assets | 28 | €290 | €290 | = | 0.0% |
| Current assets | 29/58 | €62,265 | €51,873 | -€10,392 | -16.7% |
| Amounts receivable after more than one year | 29 | €13,850 | €13,850 | = | 0.0% |
| Other amounts receivable | 291 | €13,850 | €13,850 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,005 | €23,257 | -€13,748 | -37.2% |
| Trade receivables | 40 | €16,456 | €10,400 | -€6,056 | -36.8% |
| Other amounts receivable | 41 | €20,549 | €12,857 | -€7,692 | -37.4% |
| Cash at bank and in hand | 54/58 | - | €12,240 | +€12,240 | |
| Deferred charges and accrued income | 490/1 | €11,409 | €2,526 | -€8,884 | -77.9% |
| Total equity and liabilities | 10/49 | €63,438 | €52,445 | -€10,993 | -17.3% |
| Equity | 10/15 | €39,139 | €3,350 | -€35,789 | -91.4% |
| Contributions | 10/11 | €3,350 | €3,350 | = | 0.0% |
| Reserves | 13 | €35,789 | €0 | -€35,789 | -100.0% |
| Distributable reserves | 133 | €35,789 | €0 | -€35,789 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €24,299 | €49,095 | +€24,796 | +102.0% |
| Amounts payable within one year | 42/48 | €24,299 | €49,095 | +€24,796 | +102.0% |
| Financial debts | 43 | €2,565 | €1,569 | -€996 | -38.8% |
| Credit institutions | 430/8 | €2,565 | €0 | -€2,565 | -100.0% |
| Other loans | 439 | - | €1,569 | +€1,569 | |
| Trade debts | 44 | €6,817 | €4,961 | -€1,856 | -27.2% |
| Suppliers | 440/4 | €6,817 | €4,961 | -€1,856 | -27.2% |
| Taxes, remuneration and social security | 45 | €14,918 | €18,216 | +€3,298 | +22.1% |
| Taxes | 450/3 | €14,918 | €18,216 | +€3,298 | +22.1% |
| Other amounts payable | 47/48 | €0 | €24,349 | +€24,349 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €602 | €602 | -€0 | 0.0% |
| Other operating charges | 640/8 | €317 | €823 | +€505 | +159.1% |
| Gross operating margin | 9900 | €25,438 | €34,771 | +€9,333 | +36.7% |
| Operating profit (loss) | 9901 | €24,519 | €33,347 | +€8,828 | +36.0% |
| Financial income | 75/76B | €577 | €653 | +€76 | +13.2% |
| Recurring financial income | 75 | €577 | €653 | +€76 | +13.2% |
| Financial charges | 65/66B | €983 | €2,657 | +€1,673 | +170.2% |
| Recurring financial charges | 65 | €983 | €2,657 | +€1,673 | +170.2% |
| Profit (loss) for the period before taxes | 9903 | €24,113 | €31,344 | +€7,231 | +30.0% |
| Income taxes | 67/77 | €6,151 | €7,783 | +€1,633 | +26.5% |
| Profit (loss) for the period | 9904 | €17,962 | €23,560 | +€5,598 | +31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,962 | €23,560 | +€5,598 | +31.2% |
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 30 September 2026 via checked.be.