De Levant: 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.
De Levant
Largest movements
- Receivables within one year -€8,403
no longer reported in 2024 (was €8,403)
of which Other amounts receivable: -€8,403
- Receivables after one year +€7,550
up €7,550, from €0 to €7,550
of which Other amounts receivable: +€7,550
- Cash -€7,434
down €7,434 (-79.2%), from €9,383 to €1,950
mainly Trade debts (-€33,508) and Receivables after one year (-€7,550)
- Tangible fixed assets -€7,000
down €7,000 (-25.0%), from €28,000 to €21,000
of which Plant, machinery and equipment: -€7,000
- Intangible fixed assets -€961
no longer reported in 2024 (was €961)
- Trade debts -€33,508
down €33,508 (-95.7%), from €35,000 to €1,492
- Profit (loss) carried forward +€14,240
new in 2024: €14,240
- Tax, wage and social debts +€3,946
new in 2024: €3,946
- Other operating charges -€13,686
down €13,686 (-74.3%), from €18,425 to €4,739
- Turnover -€6,018
down €6,018 (-8.7%), from €69,515 to €63,497
- Staff costs -€5,995
no longer reported in 2024 (was €5,995)
- Gross operating margin -€3,809
down €3,809 (-11.3%), from €33,589 to €29,780
- Taxes +€3,174
up €3,174 (+823%), from €386 to €3,560
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,747 | €31,222 | -€15,526 | -33.2% |
| Formation expenses | 20 | - | €722 | +€722 | |
| Fixed assets | 21/28 | €28,961 | €21,000 | -€7,961 | -27.5% |
| Intangible fixed assets | 21 | €961 | - | -€961 | |
| Tangible fixed assets | 22/27 | €28,000 | €21,000 | -€7,000 | -25.0% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €28,000 | €21,000 | -€7,000 | -25.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €17,786 | €9,500 | -€8,286 | -46.6% |
| Amounts receivable after more than one year | 29 | €0 | €7,550 | +€7,550 | |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | €7,550 | +€7,550 | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €8,403 | - | -€8,403 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €8,403 | - | -€8,403 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €9,383 | €1,950 | -€7,434 | -79.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €46,747 | €31,222 | -€15,526 | -33.2% |
| Equity | 10/15 | €11,543 | €25,783 | +€14,240 | +123% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | - | -€10,000 | |
| Issued capital | 100 | €10,000 | - | -€10,000 | |
| Reserves | 13 | €1,543 | €1,543 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,543 | - | -€1,543 | |
| Reserves not available under the articles | 1311 | €1,543 | - | -€1,543 | |
| Distributable reserves | 133 | - | €1,543 | +€1,543 | |
| Profit (loss) carried forward | 14 | - | €14,240 | +€14,240 | |
| Amounts payable | 17/49 | €35,204 | €5,438 | -€29,766 | -84.6% |
| Amounts payable within one year | 42/48 | €35,204 | €5,438 | -€29,766 | -84.6% |
| Trade debts | 44 | €35,000 | €1,492 | -€33,508 | -95.7% |
| Suppliers | 440/4 | €35,000 | €1,492 | -€33,508 | -95.7% |
| Taxes, remuneration and social security | 45 | - | €3,946 | +€3,946 | |
| Taxes | 450/3 | - | €3,946 | +€3,946 | |
| Other amounts payable | 47/48 | €204 | - | -€204 | |
| Turnover | 70 | €69,515 | €63,497 | -€6,018 | -8.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,926 | €33,717 | -€2,209 | -6.1% |
| Remuneration, social security and pensions | 62 | €5,995 | - | -€5,995 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,240 | €7,240 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €18,425 | €4,739 | -€13,686 | -74.3% |
| Gross operating margin | 9900 | €33,589 | €29,780 | -€3,809 | -11.3% |
| Operating profit (loss) | 9901 | €1,929 | €17,800 | +€15,871 | +823% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €1,929 | €17,800 | +€15,871 | +823% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €386 | €3,560 | +€3,174 | +823% |
| Profit (loss) for the period | 9904 | €1,543 | €14,240 | +€12,697 | +823% |
| Profit (loss) for the period to be appropriated | 9905 | €1,543 | €14,240 | +€12,697 | +823% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.