LEVA PARQUETS: 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.
LEVA PARQUETS
Largest movements
- Cash +€68,439
up €68,439 (+27.9%), from €244,868 to €313,306
mainly Other debts (+€105,000) and Net result for the year (+€54,326)
- Tangible fixed assets -€16,832
down €16,832 (-24.1%), from €69,814 to €52,982
of which Furniture and vehicles: -€16,475
- Stocks and contracts +€10,642
up €10,642 (+40.7%), from €26,152 to €36,794
- Receivables within one year -€6,630
down €6,630 (-22.8%), from €29,066 to €22,436
of which Trade receivables: -€6,112
- Deferred charges and accrued income -€4,870
down €4,870 (-40.4%), from €12,068 to €7,197
- Other debts +€105,000
new in 2025: €105,000
- Profit (loss) carried forward -€102,857
down €102,857 (-33.7%), from €305,106 to €202,250
- Tax, wage and social debts +€50,367
up €50,367 (+328.3%), from €15,343 to €65,710
of which Taxes: +€42,423
- Current portion of long-term debt -€7,956
down €7,956 (-75.4%), from €10,553 to €2,596
- Trade debts +€4,807
up €4,807 (+43.4%), from €11,078 to €15,885
- Gross operating margin +€99,532
up €99,532 (+56.1%), from €177,295 to €276,827
- Staff costs +€46,248
up €46,248 (+34.3%), from €134,730 to €180,978
- Taxes +€9,187
up €9,187 (+162.1%), from €5,669 to €14,856
- Provisions +€7,551
up €7,551, from -€3,657 to €3,893
- Depreciation -€3,014
down €3,014 (-13.4%), from €22,458 to €19,444
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.
Cash bridge derived
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 | €381,967 | €432,716 | +€50,749 | +13.3% |
| Fixed assets | 21/28 | €69,814 | €52,982 | -€16,832 | -24.1% |
| Tangible fixed assets | 22/27 | €69,814 | €52,982 | -€16,832 | -24.1% |
| Plant, machinery and equipment | 23 | €3,151 | €2,794 | -€357 | -11.3% |
| Furniture and vehicles | 24 | €66,663 | €50,188 | -€16,475 | -24.7% |
| Current assets | 29/58 | €312,153 | €379,734 | +€67,581 | +21.6% |
| Stocks and contracts in progress | 3 | €26,152 | €36,794 | +€10,642 | +40.7% |
| Stocks | 30/36 | €26,152 | €36,794 | +€10,642 | +40.7% |
| Amounts receivable within one year | 40/41 | €29,066 | €22,436 | -€6,630 | -22.8% |
| Trade receivables | 40 | €24,670 | €18,557 | -€6,112 | -24.8% |
| Other amounts receivable | 41 | €4,397 | €3,879 | -€518 | -11.8% |
| Cash at bank and in hand | 54/58 | €244,868 | €313,306 | +€68,439 | +27.9% |
| Deferred charges and accrued income | 490/1 | €12,068 | €7,197 | -€4,870 | -40.4% |
| Total equity and liabilities | 10/49 | €381,967 | €432,716 | +€50,749 | +13.3% |
| Equity | 10/15 | €325,558 | €222,701 | -€102,857 | -31.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €305,106 | €202,250 | -€102,857 | -33.7% |
| Provisions and deferred taxes | 16 | €14,207 | €18,101 | +€3,893 | +27.4% |
| Provisions for liabilities and charges | 160/5 | €14,207 | €18,101 | +€3,893 | +27.4% |
| Other liabilities and charges | 164/5 | €14,207 | €18,101 | +€3,893 | +27.4% |
| Amounts payable | 17/49 | €42,202 | €191,914 | +€149,712 | +354.7% |
| Amounts payable after more than one year | 17 | €2,596 | - | -€2,596 | |
| Financial debts | 170/4 | €2,596 | - | -€2,596 | |
| Amounts payable within one year | 42/48 | €36,974 | €189,191 | +€152,217 | +411.7% |
| Current portion of amounts payable after more than one year | 42 | €10,553 | €2,596 | -€7,956 | -75.4% |
| Trade debts | 44 | €11,078 | €15,885 | +€4,807 | +43.4% |
| Suppliers | 440/4 | €11,078 | €15,885 | +€4,807 | +43.4% |
| Taxes, remuneration and social security | 45 | €15,343 | €65,710 | +€50,367 | +328.3% |
| Taxes | 450/3 | €4,727 | €47,150 | +€42,423 | +897.4% |
| Remuneration and social security | 454/9 | €10,616 | €18,560 | +€7,944 | +74.8% |
| Other amounts payable | 47/48 | - | €105,000 | +€105,000 | |
| Accrued charges and deferred income | 492/3 | €2,632 | €2,723 | +€91 | +3.5% |
| Remuneration, social security and pensions | 62 | €134,730 | €180,978 | +€46,248 | +34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,458 | €19,444 | -€3,014 | -13.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€3,657 | €3,893 | +€7,551 | |
| Other operating charges | 640/8 | €4,670 | €4,675 | +€5 | +0.1% |
| Gross operating margin | 9900 | €177,295 | €276,827 | +€99,532 | +56.1% |
| Operating profit (loss) | 9901 | €19,094 | €67,836 | +€48,742 | +255.3% |
| Financial income | 75/76B | €2,112 | €2,808 | +€696 | +33.0% |
| Recurring financial income | 75 | €2,112 | €2,808 | +€696 | +33.0% |
| Financial charges | 65/66B | €2,156 | €1,463 | -€694 | -32.2% |
| Recurring financial charges | 65 | €2,156 | €1,463 | -€694 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €19,050 | €69,181 | +€50,132 | +263.2% |
| Income taxes | 67/77 | €5,669 | €14,856 | +€9,187 | +162.1% |
| Profit (loss) for the period | 9904 | €13,381 | €54,326 | +€40,945 | +306.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,381 | €54,326 | +€40,945 | +306.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.