CONFISERIE LEOPOLD: 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.
CONFISERIE LEOPOLD
Largest movements
- Tangible fixed assets -€150,235
down €150,235 (-97.1%), from €154,766 to €4,531
of which Plant, machinery and equipment: -€136,775
- Receivables within one year +€92,409
up €92,409 (+306%), from €30,158 to €122,567
of which Other amounts receivable: +€92,024
- Stocks and contracts -€21,348
down €21,348 (-18.6%), from €114,571 to €93,223
- Cash -€11,005
down €11,005 (-52.1%), from €21,141 to €10,136
mainly Other debts (-€199,403) and Contributions, distributions and other (-€121,003)
- Deferred charges and accrued income +€6,187
new in 2026: €6,187
- Current portion of long-term debt +€200,000
new in 2026: €200,000
- Other debts -€199,403
no longer reported in 2026 (was €199,403)
- Revaluation surpluses -€121,003
no longer reported in 2026 (was €121,003)
- Profit (loss) carried forward +€56,280
up €56,280 (+49.3%), from -€114,091 to -€57,811
- Reserves -€26,137
no longer reported in 2026 (was €26,137)
- Gross operating margin -€157,978
down €157,978 (-77.5%), from €203,752 to €45,773
- Depreciation -€36,016
down €36,016 (-99.6%), from €36,167 to €152
- Staff costs -€6,271
down €6,271 (-96.4%), from €6,502 to €231
- Other operating charges -€4,063
down €4,063 (-63.2%), from €6,427 to €2,364
- Financial charges +€3,173
up €3,173 (+32.6%), from €9,722 to €12,895
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €320,636 | €236,644 | -€83,992 | -26.2% |
| Fixed assets | 21/28 | €154,766 | €4,531 | -€150,235 | -97.1% |
| Tangible fixed assets | 22/27 | €154,766 | €4,531 | -€150,235 | -97.1% |
| Plant, machinery and equipment | 23 | €136,775 | - | -€136,775 | |
| Furniture and vehicles | 24 | €14,433 | €4,531 | -€9,902 | -68.6% |
| Other tangible fixed assets | 26 | €3,558 | - | -€3,558 | |
| Current assets | 29/58 | €165,870 | €232,113 | +€66,243 | +39.9% |
| Stocks and contracts in progress | 3 | €114,571 | €93,223 | -€21,348 | -18.6% |
| Stocks | 30/36 | €114,571 | €93,223 | -€21,348 | -18.6% |
| Amounts receivable within one year | 40/41 | €30,158 | €122,567 | +€92,409 | +306% |
| Trade receivables | 40 | €19,509 | €19,893 | +€385 | +2.0% |
| Other amounts receivable | 41 | €10,650 | €102,674 | +€92,024 | +864% |
| Cash at bank and in hand | 54/58 | €21,141 | €10,136 | -€11,005 | -52.1% |
| Deferred charges and accrued income | 490/1 | - | €6,187 | +€6,187 | |
| Total equity and liabilities | 10/49 | €320,636 | €236,644 | -€83,992 | -26.2% |
| Equity | 10/15 | €95,649 | €4,789 | -€90,861 | -95.0% |
| Contributions | 10/11 | €62,600 | €62,600 | = | 0.0% |
| Revaluation surpluses | 12 | €121,003 | - | -€121,003 | |
| Reserves | 13 | €26,137 | - | -€26,137 | |
| Tax-exempt reserves | 132 | €26,137 | - | -€26,137 | |
| Profit (loss) carried forward | 14 | -€114,091 | -€57,811 | +€56,280 | +49.3% |
| Investment grants | 15 | - | €0 | = | |
| Amounts payable | 17/49 | €224,987 | €231,855 | +€6,868 | +3.1% |
| Amounts payable within one year | 42/48 | €224,987 | €231,855 | +€6,868 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | - | €200,000 | +€200,000 | |
| Trade debts | 44 | €25,584 | €30,212 | +€4,628 | +18.1% |
| Suppliers | 440/4 | €25,584 | €30,212 | +€4,628 | +18.1% |
| Taxes, remuneration and social security | 45 | - | €1,644 | +€1,644 | |
| Remuneration and social security | 454/9 | - | €1,644 | +€1,644 | |
| Other amounts payable | 47/48 | €199,403 | - | -€199,403 | |
| Non-recurring operating income | 76A | - | €127,595 | +€127,595 | |
| Remuneration, social security and pensions | 62 | €6,502 | €231 | -€6,271 | -96.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,167 | €152 | -€36,016 | -99.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €714 | - | -€714 | |
| Other operating charges | 640/8 | €6,427 | €2,364 | -€4,063 | -63.2% |
| Gross operating margin | 9900 | €203,752 | €45,773 | -€157,978 | -77.5% |
| Operating profit (loss) | 9901 | €153,942 | €43,027 | -€110,915 | -72.0% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €9,722 | €12,895 | +€3,173 | +32.6% |
| Recurring financial charges | 65 | €9,722 | €12,895 | +€3,173 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €144,219 | €30,142 | -€114,077 | -79.1% |
| Profit (loss) for the period | 9904 | €144,219 | €30,142 | -€114,077 | -79.1% |
| Transfer from tax-exempt reserves | 789 | - | €26,137 | +€26,137 | |
| Profit (loss) for the period to be appropriated | 9905 | €144,219 | €56,280 | -€87,940 | -61.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.