Ets LEVEQUE Didier: 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.
Ets LEVEQUE Didier
Largest movements
- Receivables within one year -€3,829
down €3,829 (-40.2%), from €9,535 to €5,707
of which Trade receivables: -€7,458
- Cash -€2,257
down €2,257 (-3.9%), from €58,456 to €56,198
mainly Net result for the year (-€6,380) and Trade debts (-€4,729)
- Tangible fixed assets -€1,668
down €1,668 (-5.8%), from €28,987 to €27,319
of which Other tangible fixed assets: -€1,619
- Deferred charges and accrued income +€1,287
up €1,287 (+51.6%), from €2,494 to €3,781
- Profit (loss) carried forward -€6,380
down €6,380, from €0 to -€6,380
- Trade debts -€4,729
down €4,729 (-64.8%), from €7,294 to €2,566
- Other debts +€4,641
up €4,641 (+12.2%), from €38,047 to €42,688
- Gross operating margin -€20,640
down €20,640, from €20,447 to -€193
- Taxes -€4,806
down €4,806 (-96.8%), from €4,968 to €161
- Depreciation -€930
down €930 (-15.4%), from €6,054 to €5,124
- Financial income -€576
down €576 (-41.4%), from €1,394 to €817
- Other operating charges -€288
down €288 (-21.1%), from €1,363 to €1,075
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 | €99,573 | €93,105 | -€6,468 | -6.5% |
| Fixed assets | 21/28 | €29,087 | €27,419 | -€1,668 | -5.7% |
| Tangible fixed assets | 22/27 | €28,987 | €27,319 | -€1,668 | -5.8% |
| Plant, machinery and equipment | 23 | €700 | €344 | -€356 | -50.9% |
| Furniture and vehicles | 24 | €2,134 | €2,441 | +€307 | +14.4% |
| Other tangible fixed assets | 26 | €26,154 | €24,534 | -€1,619 | -6.2% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €70,486 | €65,686 | -€4,799 | -6.8% |
| Amounts receivable within one year | 40/41 | €9,535 | €5,707 | -€3,829 | -40.2% |
| Trade receivables | 40 | €7,458 | €0 | -€7,458 | -100% |
| Other amounts receivable | 41 | €2,077 | €5,707 | +€3,629 | +175% |
| Cash at bank and in hand | 54/58 | €58,456 | €56,198 | -€2,257 | -3.9% |
| Deferred charges and accrued income | 490/1 | €2,494 | €3,781 | +€1,287 | +51.6% |
| Total equity and liabilities | 10/49 | €99,573 | €93,105 | -€6,468 | -6.5% |
| Equity | 10/15 | €53,961 | €47,581 | -€6,380 | -11.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €41,561 | €41,561 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €39,701 | €39,701 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€6,380 | -€6,380 | |
| Amounts payable | 17/49 | €45,611 | €45,524 | -€87 | -0.2% |
| Amounts payable within one year | 42/48 | €45,611 | €45,524 | -€87 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €7,294 | €2,566 | -€4,729 | -64.8% |
| Suppliers | 440/4 | €7,294 | €2,566 | -€4,729 | -64.8% |
| Taxes, remuneration and social security | 45 | €270 | €270 | = | 0.0% |
| Taxes | 450/3 | €270 | €270 | = | 0.0% |
| Other amounts payable | 47/48 | €38,047 | €42,688 | +€4,641 | +12.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,054 | €5,124 | -€930 | -15.4% |
| Other operating charges | 640/8 | €1,363 | €1,075 | -€288 | -21.1% |
| Gross operating margin | 9900 | €20,447 | -€193 | -€20,640 | |
| Operating profit (loss) | 9901 | €13,030 | -€6,392 | -€19,422 | |
| Financial income | 75/76B | €1,394 | €817 | -€576 | -41.4% |
| Recurring financial income | 75 | €1,394 | €817 | -€576 | -41.4% |
| Financial charges | 65/66B | €836 | €644 | -€192 | -23.0% |
| Recurring financial charges | 65 | €836 | €644 | -€192 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €13,587 | -€6,219 | -€19,806 | |
| Income taxes | 67/77 | €4,968 | €161 | -€4,806 | -96.8% |
| Profit (loss) for the period | 9904 | €8,620 | -€6,380 | -€15,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,620 | -€6,380 | -€15,000 |
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 26 October 2026 via checked.be.