CABINET LEVIEIL: what changed
CABINET LEVIEIL
Largest movements
- Tangible fixed assets -€57,370
down €57,370 (-87.5%), from €65,538 to €8,168
of which Furniture and vehicles: -€58,506
- Cash +€29,828
up €29,828 (+15.8%), from €189,023 to €218,851
mainly Net result for the year (+€139,446) and Investment in fixed assets (net) (+€54,781)
- Receivables within one year -€7,390
down €7,390 (-12.0%), from €61,461 to €54,071
- Debts after one year -€40,051
no longer reported in 2025 (was €40,051)
- Reserves -€30,000
down €30,000 (-31.8%), from €94,253 to €64,253
of which Distributable reserves: -€30,000
- Other debts +€30,000
up €30,000 (+21.4%), from €140,000 to €170,000
- Tax, wage and social debts +€16,064
up €16,064 (+212%), from €7,588 to €23,652
- Current portion of long-term debt -€10,580
down €10,580 (-62.9%), from €16,822 to €6,242
- Gross operating margin +€84,889
up €84,889 (+53.4%), from €158,985 to €243,874
- Purchases and services -€9,661
down €9,661 (-9.4%), from €103,294 to €93,633
- Taxes +€8,685
up €8,685 (+26.5%), from €32,748 to €41,433
- Depreciation -€5,470
down €5,470 (-67.9%), from €8,059 to €2,589
- Turnover -€3,445
down €3,445 (-1.3%), from €262,278 to €258,833
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €318,074 | €282,862 | -€35,212 | -11.1% |
| Fixed assets | 21/28 | €65,538 | €8,168 | -€57,370 | -87.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €65,538 | €8,168 | -€57,370 | -87.5% |
| Land and buildings | 22 | €2,023 | €1,949 | -€74 | -3.7% |
| Furniture and vehicles | 24 | €62,199 | €3,693 | -€58,506 | -94.1% |
| Other tangible fixed assets | 26 | €1,316 | €2,526 | +€1,210 | +91.9% |
| Current assets | 29/58 | €252,536 | €274,694 | +€22,158 | +8.8% |
| Amounts receivable within one year | 40/41 | €61,461 | €54,071 | -€7,390 | -12.0% |
| Other amounts receivable | 41 | €61,461 | €54,071 | -€7,390 | -12.0% |
| Cash at bank and in hand | 54/58 | €189,023 | €218,851 | +€29,828 | +15.8% |
| Deferred charges and accrued income | 490/1 | €2,052 | €1,772 | -€280 | -13.6% |
| Total equity and liabilities | 10/49 | €318,074 | €282,862 | -€35,212 | -11.1% |
| Equity | 10/15 | €113,503 | €82,949 | -€30,554 | -26.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,253 | €64,253 | -€30,000 | -31.8% |
| Non-distributable reserves | 130/1 | €3,253 | €3,253 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,253 | €3,253 | = | 0.0% |
| Distributable reserves | 133 | €91,000 | €61,000 | -€30,000 | -33.0% |
| Profit (loss) carried forward | 14 | €650 | €96 | -€554 | -85.2% |
| Amounts payable | 17/49 | €204,571 | €199,913 | -€4,658 | -2.3% |
| Amounts payable after more than one year | 17 | €40,051 | - | -€40,051 | |
| Financial debts | 170/4 | €40,051 | - | -€40,051 | |
| Amounts payable within one year | 42/48 | €164,520 | €199,913 | +€35,393 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €16,822 | €6,242 | -€10,580 | -62.9% |
| Trade debts | 44 | €110 | €19 | -€91 | -82.7% |
| Suppliers | 440/4 | €110 | €19 | -€91 | -82.7% |
| Taxes, remuneration and social security | 45 | €7,588 | €23,652 | +€16,064 | +212% |
| Taxes | 450/3 | €7,588 | €23,652 | +€16,064 | +212% |
| Other amounts payable | 47/48 | €140,000 | €170,000 | +€30,000 | +21.4% |
| Turnover | 70 | €262,278 | €258,833 | -€3,445 | -1.3% |
| Non-recurring operating income | 76A | - | €78,674 | +€78,674 | |
| Goods, raw materials, services and sundry goods | 60/61 | €103,294 | €93,633 | -€9,661 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,059 | €2,589 | -€5,470 | -67.9% |
| Other operating charges | 640/8 | €504 | €543 | +€39 | +7.7% |
| Non-recurring operating charges | 66A | - | €60,750 | +€60,750 | |
| Gross operating margin | 9900 | €158,985 | €243,874 | +€84,889 | +53.4% |
| Operating profit (loss) | 9901 | €150,422 | €179,992 | +€29,570 | +19.7% |
| Financial income | 75/76B | €3,442 | €4,199 | +€757 | +22.0% |
| Recurring financial income | 75 | €3,442 | €4,199 | +€757 | +22.0% |
| Financial charges | 65/66B | €2,673 | €3,312 | +€639 | +23.9% |
| Recurring financial charges | 65 | €2,673 | €3,312 | +€639 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | €151,191 | €180,879 | +€29,688 | +19.6% |
| Income taxes | 67/77 | €32,748 | €41,433 | +€8,685 | +26.5% |
| Profit (loss) for the period | 9904 | €118,443 | €139,446 | +€21,003 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €118,443 | €139,446 | +€21,003 | +17.7% |
Next steps
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 7 November 2026 via checked.be.