Lev-Toit: 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.
Lev-Toit
Largest movements
- Tangible fixed assets -€26,631
down €26,631 (-3.4%), from €785,748 to €759,118
of which Land and buildings: -€26,190
- Cash +€13,818
up €13,818 (+93.1%), from €14,844 to €28,662
mainly Depreciation (+€26,631) and Net result for the year (+€12,295)
- Other debts -€15,234
down €15,234 (-2.7%), from €559,851 to €544,616
- Profit (loss) carried forward +€12,295
up €12,295 (+23.8%), from -€51,568 to -€39,273
- Trade debts -€11,982
down €11,982 (-98.9%), from €12,119 to €137
- Gross operating margin +€13,966
up €13,966 (+47.1%), from €29,628 to €43,594
- Turnover +€1,404
up €1,404 (+3.8%), from €36,506 to €37,910
- Depreciation +€668
up €668 (+2.6%), from €25,962 to €26,631
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 | €802,302 | €788,331 | -€13,971 | -1.7% |
| Fixed assets | 21/28 | €786,160 | €759,669 | -€26,491 | -3.4% |
| Tangible fixed assets | 22/27 | €785,748 | €759,118 | -€26,631 | -3.4% |
| Land and buildings | 22 | €781,378 | €755,189 | -€26,190 | -3.4% |
| Plant, machinery and equipment | 23 | €4,370 | €3,929 | -€441 | -10.1% |
| Financial fixed assets | 28 | €412 | €551 | +€139 | +33.9% |
| Current assets | 29/58 | €16,142 | €28,662 | +€12,520 | +77.6% |
| Stocks and contracts in progress | 3 | €1,298 | - | -€1,298 | |
| Stocks | 30/36 | €1,298 | - | -€1,298 | |
| Cash at bank and in hand | 54/58 | €14,844 | €28,662 | +€13,818 | +93.1% |
| Total equity and liabilities | 10/49 | €802,302 | €788,331 | -€13,971 | -1.7% |
| Equity | 10/15 | €229,432 | €241,727 | +€12,295 | +5.4% |
| Contributions | 10/11 | €280,000 | €280,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,568 | -€39,273 | +€12,295 | +23.8% |
| Amounts payable | 17/49 | €572,870 | €546,603 | -€26,266 | -4.6% |
| Amounts payable after more than one year | 17 | €900 | €900 | = | 0.0% |
| Other amounts payable | 178/9 | €900 | €900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €571,970 | €544,753 | -€27,216 | -4.8% |
| Trade debts | 44 | €12,119 | €137 | -€11,982 | -98.9% |
| Suppliers | 440/4 | €12,119 | €137 | -€11,982 | -98.9% |
| Other amounts payable | 47/48 | €559,851 | €544,616 | -€15,234 | -2.7% |
| Accrued charges and deferred income | 492/3 | - | €950 | +€950 | |
| Turnover | 70 | €36,506 | €37,910 | +€1,404 | +3.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,878 | €6,593 | -€285 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,962 | €26,631 | +€668 | +2.6% |
| Other operating charges | 640/8 | €4,501 | €4,618 | +€117 | +2.6% |
| Gross operating margin | 9900 | €29,628 | €43,594 | +€13,966 | +47.1% |
| Operating profit (loss) | 9901 | -€835 | €12,346 | +€13,181 | |
| Financial charges | 65/66B | €45 | €51 | +€6 | +13.8% |
| Recurring financial charges | 65 | €45 | €51 | +€6 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | -€880 | €12,295 | +€13,175 | |
| Profit (loss) for the period | 9904 | -€880 | €12,295 | +€13,175 | |
| Profit (loss) for the period to be appropriated | 9905 | -€880 | €12,295 | +€13,175 |
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 1 October 2026 via checked.be.