OUDE KAZERNE: what changed
What changed
OUDE KAZERNE
NACE 46.495, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€167,684
2024 · €135,649+€32,035
Equity
€3.7m
2024 · €3.5m+€167,684
Cash
€33,267
2024 · €39,171-€5,904
Balance sheet total
€25.1m
2024 · €27.2m-€2.1m
Largest movements
Assets
- Stocks and contracts -€1.8m
down €1.8m (-7.0%), from €26.3m to €24.4m
Equity and liabilities
- Short-term financial debts -€3.5m
no longer reported in 2025 (was €3.5m)
- Other debts +€3.1m
up €3.1m (+17.8%), from €17.1m to €20.2m
- Trade debts -€1.4m
down €1.4m (-57.7%), from €2.5m to €1.1m
Income statement
- Turnover -€3.0m
down €3.0m (-17.5%), from €17.0m to €14.0m
- Goods and materials -€2.7m
down €2.7m (-17.4%), from €15.6m to €12.9m
of which Purchases: -€3.7m
- Write-downs -€271,736
down €271,736 (-185%), from -€146,613 to -€418,349
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€135,649
Turnover
-€3.0m
Other operating income
-€77,507
Goods and materials
+€2.7m
Services and other goods
+€59,218
Staff costs
-€73,217
Depreciation
+€9,323
Write-downs
+€271,736
Other operating charges
+€907
Other operating items
+€176,741
Financial income
-€36,825
Financial charges
+€36,845
Taxes
-€51,738
Deferred taxes and other
-€25,040
Result 2025
€167,684
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€3.7m
Investment
-€1,725
Financing
-€3.7m
Cash 2024
€39,171
From operations (derived)
+€3.7m
Net result for the year
+€167,684
Depreciation
+€12,851
Stocks and contracts
+€1.8m
Receivables within one year
+€211,146
Smaller working-capital items
+€3,344
Provisions
+€25,040
Trade debts
-€1.4m
Tax, wage and social debts
-€179,684
Other debts
+€3.1m
Investment (derived)
-€1,725
Investment in fixed assets (net)
-€1,725
Financing
-€3.7m
Current portion of long-term debt
-€204,239
Short-term financial debts
-€3.5m
Cash 2025
€33,267
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,193,410 | €25,123,409 | -€2.1m | -7.6% |
| Fixed assets | 21/28 | €165,771 | €154,645 | -€11,126 | -6.7% |
| Tangible fixed assets | 22/27 | €105,771 | €94,645 | -€11,126 | -10.5% |
| Land and buildings | 22 | €1,168 | €1,107 | -€61 | -5.3% |
| Plant, machinery and equipment | 23 | €103,491 | €91,583 | -€11,908 | -11.5% |
| Furniture and vehicles | 24 | €1,111 | €1,955 | +€844 | +76.0% |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €27,027,640 | €24,968,764 | -€2.1m | -7.6% |
| Stocks and contracts in progress | 3 | €26,280,073 | €24,438,971 | -€1.8m | -7.0% |
| Stocks | 30/36 | €26,280,073 | €24,438,971 | -€1.8m | -7.0% |
| Goods purchased for resale | 34 | €26,280,073 | €24,438,971 | -€1.8m | -7.0% |
| Amounts receivable within one year | 40/41 | €707,415 | €496,269 | -€211,146 | -29.8% |
| Trade receivables | 40 | €668,198 | €482,590 | -€185,609 | -27.8% |
| Other amounts receivable | 41 | €39,217 | €13,680 | -€25,538 | -65.1% |
| Cash at bank and in hand | 54/58 | €39,171 | €33,267 | -€5,904 | -15.1% |
| Deferred charges and accrued income | 490/1 | €981 | €257 | -€725 | -73.9% |
| Total equity and liabilities | 10/49 | €27,193,410 | €25,123,409 | -€2.1m | -7.6% |
| Equity | 10/15 | €3,500,361 | €3,668,045 | +€167,684 | +4.8% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Reserves | 13 | €3,252,467 | €3,420,152 | +€167,684 | +5.2% |
| Non-distributable reserves | 130/1 | €24,789 | €24,789 | = | 0.0% |
| Legal reserve | 130 | €24,789 | €24,789 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €75,120 | +€75,120 | |
| Distributable reserves | 133 | €3,227,678 | €3,320,242 | +€92,564 | +2.9% |
| Provisions and deferred taxes | 16 | - | €25,040 | +€25,040 | |
| Deferred taxes | 168 | - | €25,040 | +€25,040 | |
| Amounts payable | 17/49 | €23,693,050 | €21,430,324 | -€2.3m | -9.6% |
| Amounts payable within one year | 42/48 | €23,692,822 | €21,427,925 | -€2.3m | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €204,239 | - | -€204,239 | |
| Financial debts | 43 | €3,500,000 | - | -€3.5m | |
| Credit institutions | 430/8 | €3,500,000 | - | -€3.5m | |
| Trade debts | 44 | €2,492,784 | €1,053,396 | -€1.4m | -57.7% |
| Suppliers | 440/4 | €2,492,784 | €1,053,396 | -€1.4m | -57.7% |
| Advances received on contracts in progress | 46 | €138 | €587 | +€449 | +326% |
| Taxes, remuneration and social security | 45 | €346,386 | €166,702 | -€179,684 | -51.9% |
| Taxes | 450/3 | €320,141 | €135,150 | -€184,991 | -57.8% |
| Remuneration and social security | 454/9 | €26,244 | €31,552 | +€5,308 | +20.2% |
| Other amounts payable | 47/48 | €17,149,275 | €20,207,240 | +€3.1m | +17.8% |
| Accrued charges and deferred income | 492/3 | €228 | €2,399 | +€2,171 | +954% |
| Operating income | 70/76A | €17,163,740 | €14,174,798 | -€3.0m | -17.4% |
| Turnover | 70 | €17,012,818 | €14,040,548 | -€3.0m | -17.5% |
| Other operating income | 74 | €98,618 | €21,111 | -€77,507 | -78.6% |
| Non-recurring operating income | 76A | €52,305 | €113,139 | +€60,834 | +116% |
| Operating charges | 60/66A | €16,515,623 | €13,417,887 | -€3.1m | -18.8% |
| Goods for resale, raw materials and consumables | 60 | €15,625,347 | €12,911,485 | -€2.7m | -17.4% |
| Purchases | 600/8 | €14,361,755 | €10,652,034 | -€3.7m | -25.8% |
| Change in stocks: decrease (increase) | 609 | €1,263,592 | €2,259,450 | +€995,858 | +78.8% |
| Services and other goods | 61 | €721,162 | €661,944 | -€59,218 | -8.2% |
| Remuneration, social security and pensions | 62 | €111,568 | €184,784 | +€73,217 | +65.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,174 | €12,851 | -€9,323 | -42.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€146,613 | -€418,349 | -€271,736 | -185% |
| Other operating charges | 640/8 | €39,494 | €38,587 | -€907 | -2.3% |
| Non-recurring operating charges | 66A | €142,491 | €26,584 | -€115,907 | -81.3% |
| Operating profit (loss) | 9901 | €648,118 | €756,911 | +€108,794 | +16.8% |
| Financial income | 75/76B | €54,488 | €17,663 | -€36,825 | -67.6% |
| Recurring financial income | 75 | €54,488 | €17,663 | -€36,825 | -67.6% |
| Other financial income | 752/9 | €54,488 | €17,663 | -€36,825 | -67.6% |
| Financial charges | 65/66B | €593,615 | €556,769 | -€36,845 | -6.2% |
| Recurring financial charges | 65 | €593,615 | €556,769 | -€36,845 | -6.2% |
| Debt charges | 650 | €564,980 | €523,210 | -€41,769 | -7.4% |
| Other financial charges | 652/9 | €28,635 | €33,559 | +€4,924 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €108,991 | €217,805 | +€108,814 | +99.8% |
| Transfer to deferred taxes | 680 | - | €25,040 | +€25,040 | |
| Income taxes | 67/77 | -€26,657 | €25,081 | +€51,738 | |
| Taxes | 670/3 | €23,416 | €25,081 | +€1,665 | +7.1% |
| Tax adjustments and reversals of tax provisions | 77 | €50,073 | - | -€50,073 | |
| Profit (loss) for the period | 9904 | €135,649 | €167,684 | +€32,035 | +23.6% |
| Transfer to tax-exempt reserves | 689 | - | €75,120 | +€75,120 | |
| Profit (loss) for the period to be appropriated | 9905 | €135,649 | €92,564 | -€43,085 | -31.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.