LEEVIT: what changed
Two fiscal 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.
LEEVIT
Largest movements
- Receivables within one year +€18,191
up €18,191 (+105.6%), from €17,227 to €35,418
of which Other amounts receivable: +€12,956
- Cash -€6,974
down €6,974 (-53.4%), from €13,053 to €6,079
mainly Receivables within one year (-€18,191) and Contributions, distributions and other (-€833)
- Tangible fixed assets -€651
down €651 (-37.6%), from €1,733 to €1,082
- Tax, wage and social debts +€3,915
up €3,915 (+40.7%), from €9,621 to €13,535
- Profit (loss) carried forward +€3,435
up €3,435 (+18.1%), from €18,927 to €22,362
- Accrued charges and deferred income +€2,020
up €2,020 (+1175.6%), from €172 to €2,192
- Other debts +€833
new in 2024: €833
- Gross operating margin -€19,129
down €19,129 (-66.3%), from €28,837 to €9,708
- Taxes -€3,147
down €3,147 (-54.1%), from €5,821 to €2,674
- Depreciation -€693
down €693 (-51.6%), from €1,344 to €651
- Financial income +€610
up €610 (+222.8%), from €274 to €884
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.
Cash bridge derived
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 | €32,495 | €43,021 | +€10,526 | +32.4% |
| Fixed assets | 21/28 | €1,733 | €1,082 | -€651 | -37.6% |
| Tangible fixed assets | 22/27 | €1,733 | €1,082 | -€651 | -37.6% |
| Furniture and vehicles | 24 | €1,733 | €1,082 | -€651 | -37.6% |
| Current assets | 29/58 | €30,761 | €41,938 | +€11,177 | +36.3% |
| Amounts receivable within one year | 40/41 | €17,227 | €35,418 | +€18,191 | +105.6% |
| Trade receivables | 40 | €8,894 | €14,129 | +€5,235 | +58.9% |
| Other amounts receivable | 41 | €8,333 | €21,289 | +€12,956 | +155.5% |
| Cash at bank and in hand | 54/58 | €13,053 | €6,079 | -€6,974 | -53.4% |
| Deferred charges and accrued income | 490/1 | €482 | €441 | -€41 | -8.5% |
| Total equity and liabilities | 10/49 | €32,495 | €43,021 | +€10,526 | +32.4% |
| Equity | 10/15 | €21,927 | €25,362 | +€3,435 | +15.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,927 | €22,362 | +€3,435 | +18.1% |
| Amounts payable | 17/49 | €10,568 | €17,659 | +€7,091 | +67.1% |
| Amounts payable within one year | 42/48 | €10,396 | €15,467 | +€5,071 | +48.8% |
| Trade debts | 44 | €775 | €1,098 | +€323 | +41.7% |
| Suppliers | 440/4 | €775 | €1,098 | +€323 | +41.7% |
| Taxes, remuneration and social security | 45 | €9,621 | €13,535 | +€3,915 | +40.7% |
| Taxes | 450/3 | €9,621 | €13,535 | +€3,915 | +40.7% |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Accrued charges and deferred income | 492/3 | €172 | €2,192 | +€2,020 | +1175.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,344 | €651 | -€693 | -51.6% |
| Other operating charges | 640/8 | €309 | €437 | +€129 | +41.7% |
| Gross operating margin | 9900 | €28,837 | €9,708 | -€19,129 | -66.3% |
| Operating profit (loss) | 9901 | €27,184 | €8,620 | -€18,564 | -68.3% |
| Financial income | 75/76B | €274 | €884 | +€610 | +222.8% |
| Recurring financial income | 75 | €274 | €884 | +€610 | +222.8% |
| Financial charges | 65/66B | €2,710 | €2,562 | -€148 | -5.5% |
| Recurring financial charges | 65 | €2,710 | €2,562 | -€148 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €24,748 | €6,942 | -€17,806 | -72.0% |
| Income taxes | 67/77 | €5,821 | €2,674 | -€3,147 | -54.1% |
| Profit (loss) for the period | 9904 | €18,927 | €4,268 | -€14,659 | -77.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,927 | €4,268 | -€14,659 | -77.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.