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G. Leavitt} [in Trans. Am. Math. Soc. 103, 113-130 (1962; Zbl 0112.02701)]. This is the free associative \\(K\\)-algebra with generators \\(\\{x_i,y_i\\mid 1\\leq i\\leq n\\}\\) and relations \\(x_iy_j=\\delta_{ij}\\) for all \\(1\\leq i,j\\leq n\\) and \\(\\sum_{i=1}^n y_ix_i=1\\), and it is the universal algebra without the Invariant Basis Number (IBN) property: concretely \\(L_K(1,n)\\cong L_K(1,n)^n\\) as \\(L_K(1,n)\\)-modules.   Motivated in part by a similar question raised in the analytic setting for the Cuntz algebra \\(\\mathcal O_n\\), \\textit{G. Abrams, P. N. \u00c1nh} and \\textit{E. Pardo} answered (although they did not explicitly state) [in J. Reine Angew. Math. 624, 103-132 (2008; Zbl 1162.16009)] the following question:   Question 1. ``When are the two matrix rings over Leavitt algebras isomorphic?''   The answer is then recalled in Theorem 1.1 of the paper under review, thus paving the way to pose other similar questions which, interestingly enough, turn out to have very different answers. Thus, in the first part of the paper, the goal is to give number-theoretic solutions to the following problems.   Question 2. ``When are two matrix rings over Leavitt algebras isomorphic via a graded isomorphism?'', with the corresponding answer being given in Proposition 1.3.   Question 3. ``When are two matrix rings over Leavitt algebras isomorphic via an induced isomorphism?''   Recall that for \\(R\\)-modules \\(N\\) and \\(N'\\), a ring isomorphism \\(\\Theta\\colon\\text{End}_S(N)\\to\\text{End}_S(N')\\) is said to be induced in case there exists a left module isomorphism \\(\\theta\\colon N\\to N'\\) such that, for every \\(f\\in\\text{End}_S(N)\\), \\(\\Theta(f)=\\theta\\circ f\\circ\\theta^{-1}\\). Thus, a solution to this question is provided in Proposition 1.4.   Question 4. ``When are two matrix rings over Leavitt algebras isomorphic via a sequence of graded and/or induced isomorphisms?'' The result containing the answer is Theorem 1.7.   Question 5. ``When are two matrix rings over Leavitt algebras isomorphic via both a graded isomorphism and an induced isomorphism?'' Solution in Proposition 1.10.   The paper finishes by considering questions of similar flavor but with graded (Morita) equivalences instead (the non-graded case is quite straightforward). Concretely the author gives number-theoretic conditions so that two matrix rings over Leavitt algebras are graded equivalent (Proposition 2.3) and graded Morita equivalent (Proposition 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