LE LEVAIN QUI CHANTE: 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.
LE LEVAIN QUI CHANTE
Largest movements
- Tangible fixed assets +€67,300
up €67,300 (+272%), from €24,750 to €92,050
of which Furniture and vehicles: +€67,870
- Cash -€55,222
down €55,222 (-93.7%), from €58,939 to €3,717
mainly Investment in fixed assets (net) (-€76,896) and Debts after one year (-€10,897)
- Receivables within one year -€1,284
down €1,284 (-80.0%), from €1,605 to €322
- Stocks and contracts +€1,208
new in 2025: €1,208
- Other debts +€20,733
up €20,733 (+258%), from €8,049 to €28,782
- Debts after one year -€10,897
down €10,897 (-16.2%), from €67,132 to €56,235
- Trade debts +€1,468
up €1,468 (+50.4%), from €2,910 to €4,377
- Gross operating margin +€24,189
up €24,189, from -€7,693 to €16,496
- Depreciation +€9,307
up €9,307 (+3,215%), from €289 to €9,596
- Staff costs +€2,792
new in 2025: €2,792
- Financial charges +€1,405
up €1,405 (+68.4%), from €2,055 to €3,460
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 | €85,316 | €97,537 | +€12,222 | +14.3% |
| Fixed assets | 21/28 | €24,750 | €92,050 | +€67,300 | +272% |
| Tangible fixed assets | 22/27 | €24,750 | €92,050 | +€67,300 | +272% |
| Furniture and vehicles | 24 | - | €67,870 | +€67,870 | |
| Other tangible fixed assets | 26 | €24,750 | €24,180 | -€570 | -2.3% |
| Current assets | 29/58 | €60,566 | €5,488 | -€55,078 | -90.9% |
| Stocks and contracts in progress | 3 | - | €1,208 | +€1,208 | |
| Stocks | 30/36 | - | €1,208 | +€1,208 | |
| Amounts receivable within one year | 40/41 | €1,605 | €322 | -€1,284 | -80.0% |
| Other amounts receivable | 41 | €1,605 | €322 | -€1,284 | -80.0% |
| Cash at bank and in hand | 54/58 | €58,939 | €3,717 | -€55,222 | -93.7% |
| Deferred charges and accrued income | 490/1 | €21 | €241 | +€220 | +1,048% |
| Total equity and liabilities | 10/49 | €85,316 | €97,537 | +€12,222 | +14.3% |
| Equity | 10/15 | -€5,088 | -€4,441 | +€647 | +12.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,088 | -€9,441 | +€647 | +6.4% |
| Amounts payable | 17/49 | €90,403 | €101,978 | +€11,575 | +12.8% |
| Amounts payable after more than one year | 17 | €67,132 | €56,235 | -€10,897 | -16.2% |
| Financial debts | 170/4 | €67,132 | €56,235 | -€10,897 | -16.2% |
| Amounts payable within one year | 42/48 | €23,029 | €45,484 | +€22,456 | +97.5% |
| Current portion of amounts payable after more than one year | 42 | €12,070 | €12,326 | +€255 | +2.1% |
| Trade debts | 44 | €2,910 | €4,377 | +€1,468 | +50.4% |
| Suppliers | 440/4 | €2,910 | €4,377 | +€1,468 | +50.4% |
| Other amounts payable | 47/48 | €8,049 | €28,782 | +€20,733 | +258% |
| Accrued charges and deferred income | 492/3 | €242 | €258 | +€16 | +6.6% |
| Remuneration, social security and pensions | 62 | - | €2,792 | +€2,792 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €289 | €9,596 | +€9,307 | +3,215% |
| Other operating charges | 640/8 | €50 | €0 | -€50 | -100% |
| Gross operating margin | 9900 | -€7,693 | €16,496 | +€24,189 | |
| Operating profit (loss) | 9901 | -€8,032 | €4,107 | +€12,140 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €2,055 | €3,460 | +€1,405 | +68.4% |
| Recurring financial charges | 65 | €2,055 | €3,460 | +€1,405 | +68.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,088 | €647 | +€10,735 | |
| Profit (loss) for the period | 9904 | -€10,088 | €647 | +€10,735 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,088 | €647 | +€10,735 |
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 29 October 2026 via checked.be.