Melkerij van Leefdaal: 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.
Melkerij van Leefdaal
Largest movements
- Tangible fixed assets +€88,586
up €88,586 (+46.9%), from €188,714 to €277,299
of which Land and buildings: +€92,502
- Cash -€80,355
down €80,355 (-86.1%), from €93,358 to €13,003
mainly Investment in fixed assets (net) (-€112,309) and Receivables within one year (-€64,377)
- Receivables within one year +€64,377
up €64,377 (+19.8%), from €325,359 to €389,736
of which Other amounts receivable: +€65,644
- Deferred charges and accrued income -€24,389
down €24,389 (-100%), from €24,389 to €0
- Reserves +€599,530
up €599,530 (+1,156%), from €51,859 to €651,389
- Profit (loss) carried forward -€535,905
down €535,905 (-100%), from €535,905 to €0
- Accrued charges and deferred income -€13,326
down €13,326 (-100%), from €13,326 to €0
- Gross operating margin -€12,941
down €12,941 (-9.8%), from €132,325 to €119,384
- Depreciation +€6,917
up €6,917 (+41.2%), from €16,806 to €23,723
- Taxes -€4,393
down €4,393 (-17.0%), from €25,820 to €21,427
- Financial charges +€1,877
up €1,877 (+705%), from €266 to €2,143
of which Non-recurring financial charges: +€1,833
- Financial income +€1,394
up €1,394 (+28.0%), from €4,973 to €6,366
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 | €631,819 | €680,038 | +€48,219 | +7.6% |
| Fixed assets | 21/28 | €188,714 | €277,299 | +€88,586 | +46.9% |
| Tangible fixed assets | 22/27 | €188,714 | €277,299 | +€88,586 | +46.9% |
| Land and buildings | 22 | €184,385 | €276,887 | +€92,502 | +50.2% |
| Plant, machinery and equipment | 23 | €1,332 | €144 | -€1,188 | -89.2% |
| Furniture and vehicles | 24 | €2,996 | €268 | -€2,729 | -91.1% |
| Current assets | 29/58 | €443,105 | €402,738 | -€40,367 | -9.1% |
| Amounts receivable within one year | 40/41 | €325,359 | €389,736 | +€64,377 | +19.8% |
| Trade receivables | 40 | €1,267 | €0 | -€1,267 | -100% |
| Other amounts receivable | 41 | €324,092 | €389,736 | +€65,644 | +20.3% |
| Cash at bank and in hand | 54/58 | €93,358 | €13,003 | -€80,355 | -86.1% |
| Deferred charges and accrued income | 490/1 | €24,389 | €0 | -€24,389 | -100% |
| Total equity and liabilities | 10/49 | €631,819 | €680,038 | +€48,219 | +7.6% |
| Equity | 10/15 | €606,356 | €669,981 | +€63,625 | +10.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €51,859 | €651,389 | +€599,530 | +1,156% |
| Distributable reserves | 133 | €51,859 | €651,389 | +€599,530 | +1,156% |
| Profit (loss) carried forward | 14 | €535,905 | €0 | -€535,905 | -100% |
| Amounts payable | 17/49 | €25,463 | €10,056 | -€15,406 | -60.5% |
| Amounts payable within one year | 42/48 | €12,136 | €10,056 | -€2,080 | -17.1% |
| Trade debts | 44 | €1,563 | €4,060 | +€2,498 | +160% |
| Suppliers | 440/4 | €1,563 | €4,060 | +€2,498 | +160% |
| Taxes, remuneration and social security | 45 | €5,715 | €5,715 | = | 0.0% |
| Taxes | 450/3 | €5,715 | €5,715 | = | 0.0% |
| Other amounts payable | 47/48 | €4,859 | €281 | -€4,578 | -94.2% |
| Accrued charges and deferred income | 492/3 | €13,326 | €0 | -€13,326 | -100% |
| Non-recurring operating income | 76A | €12,293 | €59 | -€12,234 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,806 | €23,723 | +€6,917 | +41.2% |
| Other operating charges | 640/8 | €14,853 | €14,833 | -€20 | -0.1% |
| Gross operating margin | 9900 | €132,325 | €119,384 | -€12,941 | -9.8% |
| Operating profit (loss) | 9901 | €100,666 | €80,828 | -€19,838 | -19.7% |
| Financial income | 75/76B | €4,973 | €6,366 | +€1,394 | +28.0% |
| Recurring financial income | 75 | €4,973 | €6,366 | +€1,394 | +28.0% |
| Financial charges | 65/66B | €266 | €2,143 | +€1,877 | +705% |
| Recurring financial charges | 65 | €266 | €310 | +€44 | +16.6% |
| Non-recurring financial charges | 66B | - | €1,833 | +€1,833 | |
| Profit (loss) for the period before taxes | 9903 | €105,373 | €85,052 | -€20,321 | -19.3% |
| Income taxes | 67/77 | €25,820 | €21,427 | -€4,393 | -17.0% |
| Profit (loss) for the period | 9904 | €79,553 | €63,625 | -€15,928 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €79,553 | €63,625 | -€15,928 | -20.0% |
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 28 October 2026 via checked.be.