Studio Leon: 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.
Studio Leon
Largest movements
- Cash +€5,848
up €5,848 (+35.9%), from €16,289 to €22,137
mainly Net result for the year (+€15,778) and Receivables within one year (+€3,483)
- Tangible fixed assets +€3,701
new in 2025: €3,701
- Receivables within one year -€3,483
down €3,483 (-33.9%), from €10,276 to €6,794
of which Trade receivables: -€9,438
- Reserves +€15,778
up €15,778 (+108.2%), from €14,579 to €30,357
- Tax, wage and social debts -€9,892
down €9,892 (-99.5%), from €9,946 to €54
- Gross operating margin +€3,527
up €3,527 (+19.1%), from €18,431 to €21,957
- Taxes +€980
up €980 (+25.8%), from €3,803 to €4,783
- Depreciation +€832
new in 2025: €832
- Other operating charges +€551
new in 2025: €551
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 | €26,565 | €32,631 | +€6,066 | +22.8% |
| Fixed assets | 21/28 | - | €3,701 | +€3,701 | |
| Tangible fixed assets | 22/27 | - | €3,701 | +€3,701 | |
| Plant, machinery and equipment | 23 | - | €3,701 | +€3,701 | |
| Current assets | 29/58 | €26,565 | €28,930 | +€2,365 | +8.9% |
| Amounts receivable within one year | 40/41 | €10,276 | €6,794 | -€3,483 | -33.9% |
| Trade receivables | 40 | €9,438 | €0 | -€9,438 | -100.0% |
| Other amounts receivable | 41 | €838 | €6,794 | +€5,955 | +710.6% |
| Cash at bank and in hand | 54/58 | €16,289 | €22,137 | +€5,848 | +35.9% |
| Total equity and liabilities | 10/49 | €26,565 | €32,631 | +€6,066 | +22.8% |
| Equity | 10/15 | €15,579 | €31,357 | +€15,778 | +101.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €14,579 | €30,357 | +€15,778 | +108.2% |
| Distributable reserves | 133 | €14,579 | €30,357 | +€15,778 | +108.2% |
| Amounts payable | 17/49 | €10,986 | €1,274 | -€9,712 | -88.4% |
| Amounts payable within one year | 42/48 | €10,986 | €1,274 | -€9,712 | -88.4% |
| Trade debts | 44 | €1,040 | €1,220 | +€180 | +17.3% |
| Suppliers | 440/4 | €1,040 | €1,220 | +€180 | +17.3% |
| Taxes, remuneration and social security | 45 | €9,946 | €54 | -€9,892 | -99.5% |
| Taxes | 450/3 | €9,946 | €54 | -€9,892 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €832 | +€832 | |
| Other operating charges | 640/8 | - | €551 | +€551 | |
| Gross operating margin | 9900 | €18,431 | €21,957 | +€3,527 | +19.1% |
| Operating profit (loss) | 9901 | €18,431 | €20,574 | +€2,144 | +11.6% |
| Financial income | 75/76B | €3 | €207 | +€204 | +6778.1% |
| Recurring financial income | 75 | €3 | €207 | +€204 | +6778.1% |
| Financial charges | 65/66B | €52 | €220 | +€169 | +326.9% |
| Recurring financial charges | 65 | €52 | €220 | +€169 | +326.9% |
| Profit (loss) for the period before taxes | 9903 | €18,382 | €20,561 | +€2,179 | +11.9% |
| Income taxes | 67/77 | €3,803 | €4,783 | +€980 | +25.8% |
| Profit (loss) for the period | 9904 | €14,579 | €15,778 | +€1,199 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,579 | €15,778 | +€1,199 | +8.2% |
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 11 October 2026 via checked.be.