Lev3lUp Agency: 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.
Lev3lUp Agency
Largest movements
- Tangible fixed assets -€3,127
down €3,127 (-71.5%), from €4,374 to €1,248
- Receivables within one year -€2,623
down €2,623 (-19.4%), from €13,520 to €10,898
of which Other amounts receivable: -€13,339
- Cash +€594
up €594 (+381%), from €156 to €750
mainly Trade debts (+€6,487) and Other debts (+€3,084)
- Profit (loss) carried forward -€10,641
down €10,641, from €8,345 to -€2,296
- Trade debts +€6,487
up €6,487 (+310%), from €2,093 to €8,579
- Tax, wage and social debts -€4,521
down €4,521 (-88.4%), from €5,113 to €593
of which Taxes: -€2,575
- Other debts +€3,084
new in 2025: €3,084
- Advances received +€483
new in 2025: €483
- Staff costs +€12,337
up €12,337 (+136%), from €9,094 to €21,431
- Gross operating margin +€10,666
up €10,666 (+647%), from €1,648 to €12,314
- Depreciation -€341
down €341 (-29.0%), from €1,174 to €833
- Other operating charges -€324
down €324 (-45.2%), from €717 to €393
- Financial charges +€164
up €164 (+151%), from €108 to €272
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 | €18,051 | €12,943 | -€5,108 | -28.3% |
| Fixed assets | 21/28 | €4,374 | €1,248 | -€3,127 | -71.5% |
| Tangible fixed assets | 22/27 | €4,374 | €1,248 | -€3,127 | -71.5% |
| Plant, machinery and equipment | 23 | €4,374 | €1,248 | -€3,127 | -71.5% |
| Current assets | 29/58 | €13,676 | €11,695 | -€1,981 | -14.5% |
| Amounts receivable within one year | 40/41 | €13,520 | €10,898 | -€2,623 | -19.4% |
| Trade receivables | 40 | €181 | €10,898 | +€10,717 | +5,929% |
| Other amounts receivable | 41 | €13,339 | - | -€13,339 | |
| Cash at bank and in hand | 54/58 | €156 | €750 | +€594 | +381% |
| Deferred charges and accrued income | 490/1 | - | €48 | +€48 | |
| Total equity and liabilities | 10/49 | €18,051 | €12,943 | -€5,108 | -28.3% |
| Equity | 10/15 | €10,845 | €204 | -€10,641 | -98.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,345 | -€2,296 | -€10,641 | |
| Amounts payable | 17/49 | €7,206 | €12,739 | +€5,533 | +76.8% |
| Amounts payable within one year | 42/48 | €7,206 | €12,739 | +€5,533 | +76.8% |
| Trade debts | 44 | €2,093 | €8,579 | +€6,487 | +310% |
| Suppliers | 440/4 | €2,093 | €8,579 | +€6,487 | +310% |
| Advances received on contracts in progress | 46 | - | €483 | +€483 | |
| Taxes, remuneration and social security | 45 | €5,113 | €593 | -€4,521 | -88.4% |
| Taxes | 450/3 | €3,141 | €567 | -€2,575 | -82.0% |
| Remuneration and social security | 454/9 | €1,972 | €26 | -€1,946 | -98.7% |
| Other amounts payable | 47/48 | - | €3,084 | +€3,084 | |
| Remuneration, social security and pensions | 62 | €9,094 | €21,431 | +€12,337 | +136% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,174 | €833 | -€341 | -29.0% |
| Other operating charges | 640/8 | €717 | €393 | -€324 | -45.2% |
| Non-recurring operating charges | 66A | - | €25 | +€25 | |
| Gross operating margin | 9900 | €1,648 | €12,314 | +€10,666 | +647% |
| Operating profit (loss) | 9901 | -€9,338 | -€10,369 | -€1,031 | -11.0% |
| Financial charges | 65/66B | €108 | €272 | +€164 | +151% |
| Recurring financial charges | 65 | €108 | €272 | +€164 | +151% |
| Profit (loss) for the period before taxes | 9903 | -€9,446 | -€10,641 | -€1,195 | -12.6% |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | -€9,447 | -€10,641 | -€1,194 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,447 | -€10,641 | -€1,194 | -12.6% |
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.