LEODIUM GIN: 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.
LEODIUM GIN
Largest movements
- Cash -€11,789
down €11,789 (-89.1%), from €13,237 to €1,448
mainly Receivables within one year (-€5,753) and Stocks and contracts (-€2,353)
- Receivables within one year +€5,753
up €5,753 (+59.9%), from €9,607 to €15,360
of which Other amounts receivable: +€11,595
- Stocks and contracts +€2,353
up €2,353 (+18.5%), from €12,695 to €15,047
- Tangible fixed assets -€833
down €833 (-91.9%), from €906 to €73
of which Furniture and vehicles: -€698
- Profit (loss) carried forward -€3,974
no longer reported in 2025 (was €3,974)
- Reserves +€2,577
up €2,577 (+25.8%), from €10,000 to €12,577
- Trade debts -€2,086
down €2,086 (-73.5%), from €2,837 to €751
- Tax, wage and social debts -€1,035
no longer reported in 2025 (was €1,035)
- Gross operating margin -€5,083
down €5,083 (-96.2%), from €5,286 to €202
- Depreciation -€1,189
down €1,189 (-58.8%), from €2,022 to €833
- Taxes -€801
no longer reported in 2025 (was €801)
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.
Derived cash bridge
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 | €36,445 | €31,928 | -€4,517 | -12.4% |
| Fixed assets | 21/28 | €906 | €73 | -€833 | -91.9% |
| Tangible fixed assets | 22/27 | €906 | €73 | -€833 | -91.9% |
| Plant, machinery and equipment | 23 | €135 | - | -€135 | |
| Furniture and vehicles | 24 | €772 | €73 | -€698 | -90.5% |
| Current assets | 29/58 | €35,539 | €31,855 | -€3,683 | -10.4% |
| Stocks and contracts in progress | 3 | €12,695 | €15,047 | +€2,353 | +18.5% |
| Stocks | 30/36 | €12,695 | €15,047 | +€2,353 | +18.5% |
| Amounts receivable within one year | 40/41 | €9,607 | €15,360 | +€5,753 | +59.9% |
| Trade receivables | 40 | €6,115 | €273 | -€5,842 | -95.5% |
| Other amounts receivable | 41 | €3,492 | €15,087 | +€11,595 | +332% |
| Cash at bank and in hand | 54/58 | €13,237 | €1,448 | -€11,789 | -89.1% |
| Total equity and liabilities | 10/49 | €36,445 | €31,928 | -€4,517 | -12.4% |
| Equity | 10/15 | €32,574 | €31,177 | -€1,396 | -4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,000 | €12,577 | +€2,577 | +25.8% |
| Distributable reserves | 133 | €10,000 | €12,577 | +€2,577 | +25.8% |
| Profit (loss) carried forward | 14 | €3,974 | - | -€3,974 | |
| Amounts payable | 17/49 | €3,871 | €751 | -€3,120 | -80.6% |
| Amounts payable within one year | 42/48 | €3,871 | €751 | -€3,120 | -80.6% |
| Trade debts | 44 | €2,837 | €751 | -€2,086 | -73.5% |
| Suppliers | 440/4 | €2,837 | €751 | -€2,086 | -73.5% |
| Taxes, remuneration and social security | 45 | €1,035 | - | -€1,035 | |
| Taxes | 450/3 | €1,035 | - | -€1,035 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,022 | €833 | -€1,189 | -58.8% |
| Other operating charges | 640/8 | €607 | €620 | +€12 | +2.0% |
| Non-recurring operating charges | 66A | €1,432 | - | -€1,432 | |
| Gross operating margin | 9900 | €5,286 | €202 | -€5,083 | -96.2% |
| Operating profit (loss) | 9901 | €1,224 | -€1,251 | -€2,475 | |
| Financial charges | 65/66B | €100 | €146 | +€46 | +46.2% |
| Recurring financial charges | 65 | €100 | €146 | +€46 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | €1,124 | -€1,396 | -€2,521 | |
| Income taxes | 67/77 | €801 | - | -€801 | |
| Profit (loss) for the period | 9904 | €323 | -€1,396 | -€1,720 | |
| Profit (loss) for the period to be appropriated | 9905 | €323 | -€1,396 | -€1,720 |
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 18 October 2026 via checked.be.