Centre LEVAO: 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.
Centre LEVAO
Largest movements
- Cash -€9,454
down €9,454 (-42.2%), from €22,386 to €12,933
mainly Debts after one year (-€14,226) and Contributions, distributions and other (-€11,765)
- Tangible fixed assets -€6,993
down €6,993 (-4.5%), from €157,118 to €150,125
- Debts after one year -€14,226
down €14,226 (-10.6%), from €134,113 to €119,887
- Other debts -€3,235
down €3,235 (-21.6%), from €15,000 to €11,765
- Depreciation -€6,358
down €6,358 (-47.6%), from €13,359 to €7,000
- Gross operating margin -€3,220
down €3,220 (-10.5%), from €30,520 to €27,300
- Taxes +€838
up €838 (+24.9%), from €3,373 to €4,212
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 | €180,145 | €163,137 | -€17,008 | -9.4% |
| Fixed assets | 21/28 | €157,125 | €150,125 | -€7,000 | -4.5% |
| Intangible fixed assets | 21 | €8 | - | -€8 | |
| Tangible fixed assets | 22/27 | €157,118 | €150,125 | -€6,993 | -4.5% |
| Land and buildings | 22 | €157,118 | €150,125 | -€6,993 | -4.5% |
| Current assets | 29/58 | €23,020 | €13,012 | -€10,008 | -43.5% |
| Amounts receivable within one year | 40/41 | €634 | - | -€634 | |
| Trade receivables | 40 | €7 | - | -€7 | |
| Other amounts receivable | 41 | €627 | - | -€627 | |
| Cash at bank and in hand | 54/58 | €22,386 | €12,933 | -€9,454 | -42.2% |
| Deferred charges and accrued income | 490/1 | - | €80 | +€80 | |
| Total equity and liabilities | 10/49 | €180,145 | €163,137 | -€17,008 | -9.4% |
| Equity | 10/15 | €16,451 | €16,728 | +€276 | +1.7% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,451 | €7,728 | +€276 | +3.7% |
| Amounts payable | 17/49 | €163,694 | €146,409 | -€17,285 | -10.6% |
| Amounts payable after more than one year | 17 | €134,113 | €119,887 | -€14,226 | -10.6% |
| Financial debts | 170/4 | €134,113 | €119,887 | -€14,226 | -10.6% |
| Amounts payable within one year | 42/48 | €29,581 | €26,522 | -€3,059 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €14,416 | €14,226 | -€190 | -1.3% |
| Trade debts | 44 | €165 | €320 | +€155 | +94.0% |
| Suppliers | 440/4 | €165 | €320 | +€155 | +94.0% |
| Taxes, remuneration and social security | 45 | - | €212 | +€212 | |
| Taxes | 450/3 | - | €212 | +€212 | |
| Other amounts payable | 47/48 | €15,000 | €11,765 | -€3,235 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,359 | €7,000 | -€6,358 | -47.6% |
| Other operating charges | 640/8 | €2,176 | €2,233 | +€57 | +2.6% |
| Gross operating margin | 9900 | €30,520 | €27,300 | -€3,220 | -10.5% |
| Operating profit (loss) | 9901 | €14,985 | €18,067 | +€3,081 | +20.6% |
| Financial charges | 65/66B | €1,971 | €1,814 | -€156 | -7.9% |
| Recurring financial charges | 65 | €1,971 | €1,814 | -€156 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €13,015 | €16,252 | +€3,238 | +24.9% |
| Income taxes | 67/77 | €3,373 | €4,212 | +€838 | +24.9% |
| Profit (loss) for the period | 9904 | €9,641 | €12,041 | +€2,400 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,641 | €12,041 | +€2,400 | +24.9% |
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 16 October 2026 via checked.be.