Leopoldskazerne: 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.
Leopoldskazerne
Largest movements
- Financial fixed assets -€1.5m
down €1.5m (-58.7%), from €2.5m to €1.1m
- Stocks and contracts -€358,866
down €358,866 (-79.7%), from €450,263 to €91,397
- Cash -€182,643
down €182,643 (-53.3%), from €342,662 to €160,018
mainly Other debts (-€1.5m) and Contributions, distributions and other (-€1.0m)
- Other debts -€1.5m
down €1.5m (-60.0%), from €2.5m to €1.0m
- Profit (loss) carried forward -€331,034
down €331,034 (-79.4%), from €417,107 to €86,073
- Tax, wage and social debts -€206,311
down €206,311 (-66.7%), from €309,447 to €103,136
- Turnover +€1.2m
new in 2025: €1.2m
- Purchases and services +€376,534
new in 2025: €376,534
- Gross operating margin -€21,632
down €21,632 (-2.7%), from €814,748 to €793,116
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 | €3,340,926 | €1,302,724 | -€2.0m | -61.0% |
| Fixed assets | 21/28 | €2,546,910 | €1,051,309 | -€1.5m | -58.7% |
| Financial fixed assets | 28 | €2,546,910 | €1,051,309 | -€1.5m | -58.7% |
| Current assets | 29/58 | €794,015 | €251,415 | -€542,600 | -68.3% |
| Stocks and contracts in progress | 3 | €450,263 | €91,397 | -€358,866 | -79.7% |
| Stocks | 30/36 | €450,263 | €91,397 | -€358,866 | -79.7% |
| Amounts receivable within one year | 40/41 | €1,091 | - | -€1,091 | |
| Trade receivables | 40 | €1,091 | - | -€1,091 | |
| Cash at bank and in hand | 54/58 | €342,662 | €160,018 | -€182,643 | -53.3% |
| Total equity and liabilities | 10/49 | €3,340,926 | €1,302,724 | -€2.0m | -61.0% |
| Equity | 10/15 | €527,107 | €196,073 | -€331,034 | -62.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €417,107 | €86,073 | -€331,034 | -79.4% |
| Amounts payable | 17/49 | €2,813,819 | €1,106,652 | -€1.7m | -60.7% |
| Amounts payable within one year | 42/48 | €2,813,819 | €1,106,652 | -€1.7m | -60.7% |
| Trade debts | 44 | €4,372 | €3,515 | -€857 | -19.6% |
| Suppliers | 440/4 | €4,372 | €3,515 | -€857 | -19.6% |
| Taxes, remuneration and social security | 45 | €309,447 | €103,136 | -€206,311 | -66.7% |
| Taxes | 450/3 | €309,447 | €103,136 | -€206,311 | -66.7% |
| Other amounts payable | 47/48 | €2,500,000 | €1,000,000 | -€1.5m | -60.0% |
| Turnover | 70 | - | €1,169,650 | +€1.2m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €376,534 | +€376,534 | |
| Other operating charges | 640/8 | €1,083 | €1,124 | +€42 | +3.9% |
| Gross operating margin | 9900 | €814,748 | €793,116 | -€21,632 | -2.7% |
| Operating profit (loss) | 9901 | €813,665 | €791,992 | -€21,674 | -2.7% |
| Financial income | 75/76B | €112,218 | €104,399 | -€7,820 | -7.0% |
| Recurring financial income | 75 | €112,218 | €104,399 | -€7,820 | -7.0% |
| Financial charges | 65/66B | €418 | €478 | +€60 | +14.3% |
| Recurring financial charges | 65 | €418 | €478 | +€60 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €925,466 | €895,913 | -€29,553 | -3.2% |
| Income taxes | 67/77 | €236,189 | €226,947 | -€9,243 | -3.9% |
| Profit (loss) for the period | 9904 | €689,276 | €668,966 | -€20,310 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €689,276 | €668,966 | -€20,310 | -2.9% |
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 1 November 2026 via checked.be.