DE LEVENSBOOM: 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 LEVENSBOOM
Largest movements
- Receivables within one year +€23,111
up €23,111 (+27.9%), from €82,941 to €106,053
- Tangible fixed assets -€1,582
no longer reported in 2025 (was €1,582)
- Cash +€1,344
up €1,344 (+7,237%), from €19 to €1,362
mainly Net result for the year (+€23,860) and Trade debts (+€8,477)
- Reserves +€23,181
up €23,181 (+36.3%), from €63,819 to €87,000
- Tax, wage and social debts -€10,214
down €10,214 (-52.1%), from €19,600 to €9,385
- Trade debts +€8,477
up €8,477 (+727%), from €1,167 to €9,644
- Financial income +€5,087
up €5,087 (+14,961%), from €34 to €5,121
- Depreciation -€4,434
no longer reported in 2025 (was €4,434)
- Taxes +€3,557
up €3,557 (+61.0%), from €5,828 to €9,385
- Gross operating margin -€989
down €989 (-3.2%), from €30,827 to €29,838
- Other operating charges -€606
down €606 (-29.9%), from €2,031 to €1,425
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 | €86,086 | €108,208 | +€22,123 | +25.7% |
| Fixed assets | 21/28 | €1,582 | - | -€1,582 | |
| Tangible fixed assets | 22/27 | €1,582 | - | -€1,582 | |
| Furniture and vehicles | 24 | €1,582 | - | -€1,582 | |
| Current assets | 29/58 | €84,504 | €108,208 | +€23,705 | +28.1% |
| Amounts receivable within one year | 40/41 | €82,941 | €106,053 | +€23,111 | +27.9% |
| Other amounts receivable | 41 | €82,941 | €106,053 | +€23,111 | +27.9% |
| Cash at bank and in hand | 54/58 | €19 | €1,362 | +€1,344 | +7,237% |
| Deferred charges and accrued income | 490/1 | €1,544 | €793 | -€751 | -48.6% |
| Total equity and liabilities | 10/49 | €86,086 | €108,208 | +€22,123 | +25.7% |
| Equity | 10/15 | €65,319 | €89,179 | +€23,860 | +36.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €63,819 | €87,000 | +€23,181 | +36.3% |
| Distributable reserves | 133 | €63,819 | €87,000 | +€23,181 | +36.3% |
| Profit (loss) carried forward | 14 | - | €679 | +€679 | |
| Amounts payable | 17/49 | €20,766 | €19,029 | -€1,737 | -8.4% |
| Amounts payable within one year | 42/48 | €20,766 | €19,029 | -€1,737 | -8.4% |
| Trade debts | 44 | €1,167 | €9,644 | +€8,477 | +727% |
| Suppliers | 440/4 | €1,167 | €9,644 | +€8,477 | +727% |
| Taxes, remuneration and social security | 45 | €19,600 | €9,385 | -€10,214 | -52.1% |
| Taxes | 450/3 | €19,600 | €9,385 | -€10,214 | -52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,434 | - | -€4,434 | |
| Other operating charges | 640/8 | €2,031 | €1,425 | -€606 | -29.9% |
| Gross operating margin | 9900 | €30,827 | €29,838 | -€989 | -3.2% |
| Operating profit (loss) | 9901 | €24,361 | €28,413 | +€4,052 | +16.6% |
| Financial income | 75/76B | €34 | €5,121 | +€5,087 | +14,961% |
| Recurring financial income | 75 | €34 | €5,121 | +€5,087 | +14,961% |
| Financial charges | 65/66B | €746 | €289 | -€457 | -61.3% |
| Recurring financial charges | 65 | €746 | €289 | -€457 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | €23,649 | €33,245 | +€9,596 | +40.6% |
| Income taxes | 67/77 | €5,828 | €9,385 | +€3,557 | +61.0% |
| Profit (loss) for the period | 9904 | €17,821 | €23,860 | +€6,039 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,821 | €23,860 | +€6,039 | +33.9% |
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 30 October 2026 via checked.be.