PARC 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.
PARC LEOPOLD
Largest movements
- Receivables within one year +€4.2m
up €4.2m (+46.5%), from €8.9m to €13.1m
of which Other amounts receivable: +€4.1m
- Tangible fixed assets -€242,700
down €242,700 (-4.0%), from €6.1m to €5.8m
of which Land and buildings: -€290,162
- Debts after one year +€4.3m
up €4.3m (+42.1%), from €10.1m to €14.4m
of which Financial debts: +€4.3m
- Reserves +€810,920
up €810,920 (+75.2%), from €1.1m to €1.9m
of which Distributable reserves: +€810,920
- Accrued charges and deferred income -€524,996
down €524,996 (-100%), from €524,996 to €0
- Current portion of long-term debt -€500,000
down €500,000 (-50.0%), from €1.0m to €500,000
- Advances received -€232,372
down €232,372 (-35.6%), from €651,966 to €419,594
- Services and other goods +€230,640
up €230,640 (+43.4%), from €531,000 to €761,640
- Financial income +€187,096
up €187,096 (+65.1%), from €287,444 to €474,540
- Taxes +€134,392
up €134,392 (+89.6%), from €149,987 to €284,379
of which Taxes: +€137,265
- Financial charges -€74,942
down €74,942 (-12.9%), from €580,564 to €505,621
- Other operating income +€57,582
up €57,582 (+34.6%), from €166,297 to €223,879
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 | €15,337,585 | €19,285,146 | +€3.9m | +25.7% |
| Fixed assets | 21/28 | €6,087,118 | €5,844,418 | -€242,700 | -4.0% |
| Tangible fixed assets | 22/27 | €6,087,118 | €5,844,418 | -€242,700 | -4.0% |
| Land and buildings | 22 | €5,822,123 | €5,531,961 | -€290,162 | -5.0% |
| Plant, machinery and equipment | 23 | €264,995 | €312,458 | +€47,463 | +17.9% |
| Current assets | 29/58 | €9,250,466 | €13,440,728 | +€4.2m | +45.3% |
| Amounts receivable within one year | 40/41 | €8,933,072 | €13,084,672 | +€4.2m | +46.5% |
| Trade receivables | 40 | €257,867 | €331,818 | +€73,951 | +28.7% |
| Other amounts receivable | 41 | €8,675,205 | €12,752,854 | +€4.1m | +47.0% |
| Cash at bank and in hand | 54/58 | €317,394 | €356,056 | +€38,662 | +12.2% |
| Total equity and liabilities | 10/49 | €15,337,585 | €19,285,146 | +€3.9m | +25.7% |
| Equity | 10/15 | €2,846,077 | €3,656,997 | +€810,920 | +28.5% |
| Contributions | 10/11 | €1,767,677 | €1,767,677 | = | 0.0% |
| Capital | 10 | €1,767,677 | €1,767,677 | = | 0.0% |
| Issued capital | 100 | €1,767,677 | €1,767,677 | = | 0.0% |
| Reserves | 13 | €1,078,400 | €1,889,320 | +€810,920 | +75.2% |
| Non-distributable reserves | 130/1 | €176,768 | €176,768 | = | 0.0% |
| Legal reserve | 130 | €176,768 | €176,768 | = | 0.0% |
| Distributable reserves | 133 | €901,632 | €1,712,553 | +€810,920 | +89.9% |
| Amounts payable | 17/49 | €12,491,508 | €15,628,149 | +€3.1m | +25.1% |
| Amounts payable after more than one year | 17 | €10,106,098 | €14,356,098 | +€4.3m | +42.1% |
| Financial debts | 170/4 | €10,000,000 | €14,250,000 | +€4.3m | +42.5% |
| Credit institutions | 173 | €10,000,000 | €14,250,000 | +€4.3m | +42.5% |
| Other amounts payable | 178/9 | €106,098 | €106,098 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,860,413 | €1,272,051 | -€588,362 | -31.6% |
| Current portion of amounts payable after more than one year | 42 | €1,000,000 | €500,000 | -€500,000 | -50.0% |
| Trade debts | 44 | €59,963 | €128,343 | +€68,380 | +114% |
| Suppliers | 440/4 | €59,963 | €128,343 | +€68,380 | +114% |
| Advances received on contracts in progress | 46 | €651,966 | €419,594 | -€232,372 | -35.6% |
| Taxes, remuneration and social security | 45 | €148,484 | €224,114 | +€75,630 | +50.9% |
| Taxes | 450/3 | €148,484 | €224,114 | +€75,630 | +50.9% |
| Accrued charges and deferred income | 492/3 | €524,996 | €0 | -€524,996 | -100% |
| Operating income | 70/76A | €2,351,127 | €2,387,148 | +€36,021 | +1.5% |
| Turnover | 70 | €2,184,830 | €2,163,269 | -€21,561 | -1.0% |
| Other operating income | 74 | €166,297 | €223,879 | +€57,582 | +34.6% |
| Operating charges | 60/66A | €1,523,118 | €1,260,768 | -€262,351 | -17.2% |
| Services and other goods | 61 | €531,000 | €761,640 | +€230,640 | +43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €326,040 | €331,420 | +€5,380 | +1.7% |
| Other operating charges | 640/8 | €162,078 | €167,708 | +€5,630 | +3.5% |
| Non-recurring operating charges | 66A | €504,000 | - | -€504,000 | |
| Operating profit (loss) | 9901 | €828,009 | €1,126,380 | +€298,371 | +36.0% |
| Financial income | 75/76B | €287,444 | €474,540 | +€187,096 | +65.1% |
| Recurring financial income | 75 | €287,444 | €474,540 | +€187,096 | +65.1% |
| Income from current assets | 751 | €287,444 | €474,540 | +€187,096 | +65.1% |
| Financial charges | 65/66B | €580,564 | €505,621 | -€74,942 | -12.9% |
| Recurring financial charges | 65 | €580,564 | €505,621 | -€74,942 | -12.9% |
| Debt charges | 650 | €580,104 | €499,419 | -€80,685 | -13.9% |
| Other financial charges | 652/9 | €460 | €6,202 | +€5,743 | +1,249% |
| Profit (loss) for the period before taxes | 9903 | €534,889 | €1,095,299 | +€560,410 | +105% |
| Income taxes | 67/77 | €149,987 | €284,379 | +€134,392 | +89.6% |
| Taxes | 670/3 | €149,987 | €287,252 | +€137,265 | +91.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €2,873 | +€2,873 | |
| Profit (loss) for the period | 9904 | €384,902 | €810,920 | +€426,018 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €384,902 | €810,920 | +€426,018 | +111% |
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 20 October 2026 via checked.be.