STUDIO LEYSSEN PHOTOGRAPH: what changed
What changed
STUDIO LEYSSEN PHOTOGRAPH
NACE 74.201, Photography, excluding press photography
filed annual accounts (NBB)
Net result for the year
€9,255
2024 · -€3,897+€13,152
Equity
€27,079
2024 · €17,824+€9,255
Cash
€17,176
2024 · €13,945+€3,232
Balance sheet total
€94,001
2024 · €99,500-€5,499
Largest movements
Assets
- Tangible fixed assets -€6,717
down €6,717 (-23.2%), from €28,894 to €22,177
of which Furniture and vehicles: -€5,928
- Cash +€3,232
up €3,232 (+23.2%), from €13,945 to €17,176
mainly Net result for the year (+€9,255) and Depreciation (+€7,951)
- Receivables within one year -€1,712
down €1,712 (-4.7%), from €36,261 to €34,548
Equity and liabilities
- Debts after one year -€10,800
down €10,800 (-30.2%), from €35,751 to €24,951
- Profit (loss) carried forward +€9,255
up €9,255 (+13.0%), from -€71,124 to -€61,869
- Trade debts -€4,242
down €4,242 (-17.9%), from €23,749 to €19,507
- Other debts -€1,392
down €1,392 (-23.4%), from €5,948 to €4,556
Income statement
- Gross operating margin +€13,321
up €13,321 (+178%), from €7,490 to €20,811
- Other operating charges -€329
down €329 (-16.8%), from €1,961 to €1,632
- Depreciation +€252
up €252 (+3.3%), from €7,699 to €7,951
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€3,897
Gross operating margin
+€13,321
Depreciation
-€252
Other operating charges
+€329
Financial income
+€32
Financial charges
-€171
Taxes
-€107
Result 2025
€9,255
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€14,366
Investment
-€1,235
Financing
-€9,900
Cash 2024
€13,945
From operations (derived)
+€14,366
Net result for the year
+€9,255
Depreciation
+€7,951
Stocks and contracts
+€747
Receivables within one year
+€1,712
Deferred charges and accrued income
-€445
Trade debts
-€4,242
Tax, wage and social debts
+€800
Other debts
-€1,392
Accrued charges and deferred income
-€20
Investment (derived)
-€1,235
Investment in fixed assets (net)
-€1,235
Financing
-€9,900
Debts after one year
-€10,800
Current portion of long-term debt
+€900
Cash 2025
€17,176
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,500 | €94,001 | -€5,499 | -5.5% |
| Fixed assets | 21/28 | €29,018 | €22,301 | -€6,717 | -23.1% |
| Tangible fixed assets | 22/27 | €28,894 | €22,177 | -€6,717 | -23.2% |
| Plant, machinery and equipment | 23 | €3,456 | €2,667 | -€789 | -22.8% |
| Furniture and vehicles | 24 | €25,438 | €19,510 | -€5,928 | -23.3% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €70,482 | €71,700 | +€1,218 | +1.7% |
| Stocks and contracts in progress | 3 | €18,291 | €17,544 | -€747 | -4.1% |
| Stocks | 30/36 | €18,291 | €17,544 | -€747 | -4.1% |
| Amounts receivable within one year | 40/41 | €36,261 | €34,548 | -€1,712 | -4.7% |
| Trade receivables | 40 | €36,261 | €34,548 | -€1,712 | -4.7% |
| Cash at bank and in hand | 54/58 | €13,945 | €17,176 | +€3,232 | +23.2% |
| Deferred charges and accrued income | 490/1 | €1,986 | €2,432 | +€445 | +22.4% |
| Total equity and liabilities | 10/49 | €99,500 | €94,001 | -€5,499 | -5.5% |
| Equity | 10/15 | €17,824 | €27,079 | +€9,255 | +51.9% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €39,369 | €39,369 | = | 0.0% |
| Distributable reserves | 133 | €39,369 | €39,369 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,124 | -€61,869 | +€9,255 | +13.0% |
| Amounts payable | 17/49 | €81,676 | €66,922 | -€14,754 | -18.1% |
| Amounts payable after more than one year | 17 | €35,751 | €24,951 | -€10,800 | -30.2% |
| Financial debts | 170/4 | €35,751 | €24,951 | -€10,800 | -30.2% |
| Amounts payable within one year | 42/48 | €45,905 | €41,971 | -€3,934 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €10,800 | €11,700 | +€900 | +8.3% |
| Trade debts | 44 | €23,749 | €19,507 | -€4,242 | -17.9% |
| Suppliers | 440/4 | €23,749 | €19,507 | -€4,242 | -17.9% |
| Taxes, remuneration and social security | 45 | €5,408 | €6,208 | +€800 | +14.8% |
| Taxes | 450/3 | €5,408 | €6,208 | +€800 | +14.8% |
| Other amounts payable | 47/48 | €5,948 | €4,556 | -€1,392 | -23.4% |
| Accrued charges and deferred income | 492/3 | €20 | - | -€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,699 | €7,951 | +€252 | +3.3% |
| Other operating charges | 640/8 | €1,961 | €1,632 | -€329 | -16.8% |
| Gross operating margin | 9900 | €7,490 | €20,811 | +€13,321 | +178% |
| Operating profit (loss) | 9901 | -€2,170 | €11,228 | +€13,398 | |
| Financial income | 75/76B | €12 | €44 | +€32 | +272% |
| Recurring financial income | 75 | €12 | €44 | +€32 | +272% |
| Financial charges | 65/66B | €1,307 | €1,478 | +€171 | +13.1% |
| Recurring financial charges | 65 | €1,307 | €1,478 | +€171 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,465 | €9,793 | +€13,259 | |
| Income taxes | 67/77 | €431 | €538 | +€107 | +24.9% |
| Profit (loss) for the period | 9904 | -€3,897 | €9,255 | +€13,152 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,897 | €9,255 | +€13,152 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.