LEVA YANNICK: 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 YANNICK
Largest movements
- Financial fixed assets +€19,860
new in 2024: €19,860
- Receivables within one year +€17,738
up €17,738 (+826.9%), from €2,145 to €19,883
of which Other amounts receivable: +€14,682
- Tangible fixed assets -€7,333
down €7,333 (-36.9%), from €19,891 to €12,557
- Stocks and contracts -€1,604
down €1,604 (-24.4%), from €6,565 to €4,961
- Cash +€1,149
up €1,149 (+12.1%), from €9,495 to €10,643
mainly Trade debts (+€21,862) and Tax, wage and social debts (+€9,364)
- Trade debts +€21,862
up €21,862 (+224.1%), from €9,756 to €31,618
- Tax, wage and social debts +€9,364
up €9,364 (+104.6%), from €8,948 to €18,313
of which Remuneration and social security: +€5,405
- Other debts +€6,578
up €6,578 (+30078.3%), from €22 to €6,600
- Profit (loss) carried forward -€4,500
down €4,500 (-187.6%), from -€2,398 to -€6,898
- Debts after one year -€3,774
down €3,774 (-23.9%), from €15,771 to €11,998
- Gross operating margin +€32,897
up €32,897 (+73.1%), from €45,004 to €77,901
- Staff costs +€26,273
up €26,273 (+62.3%), from €42,157 to €68,430
- Depreciation +€5,224
up €5,224 (+247.7%), from €2,109 to €7,333
- Financial charges +€3,383
up €3,383 (+251.6%), from €1,344 to €4,727
- Other operating charges -€904
down €904 (-48.8%), from €1,853 to €950
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 | €38,095 | €67,904 | +€29,809 | +78.2% |
| Fixed assets | 21/28 | €19,891 | €32,417 | +€12,527 | +63.0% |
| Tangible fixed assets | 22/27 | €19,891 | €12,557 | -€7,333 | -36.9% |
| Furniture and vehicles | 24 | €19,891 | €12,557 | -€7,333 | -36.9% |
| Financial fixed assets | 28 | - | €19,860 | +€19,860 | |
| Current assets | 29/58 | €18,205 | €35,487 | +€17,282 | +94.9% |
| Stocks and contracts in progress | 3 | €6,565 | €4,961 | -€1,604 | -24.4% |
| Stocks | 30/36 | €6,565 | €4,961 | -€1,604 | -24.4% |
| Amounts receivable within one year | 40/41 | €2,145 | €19,883 | +€17,738 | +826.9% |
| Trade receivables | 40 | €667 | €3,722 | +€3,055 | +458.4% |
| Other amounts receivable | 41 | €1,478 | €16,161 | +€14,682 | +993.1% |
| Cash at bank and in hand | 54/58 | €9,495 | €10,643 | +€1,149 | +12.1% |
| Total equity and liabilities | 10/49 | €38,095 | €67,904 | +€29,809 | +78.2% |
| Equity | 10/15 | €102 | -€4,398 | -€4,500 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,398 | -€6,898 | -€4,500 | -187.6% |
| Amounts payable | 17/49 | €37,993 | €72,302 | +€34,309 | +90.3% |
| Amounts payable after more than one year | 17 | €15,771 | €11,998 | -€3,774 | -23.9% |
| Financial debts | 170/4 | €15,771 | €11,998 | -€3,774 | -23.9% |
| Amounts payable within one year | 42/48 | €22,222 | €60,305 | +€38,083 | +171.4% |
| Current portion of amounts payable after more than one year | 42 | €3,496 | €3,774 | +€278 | +8.0% |
| Trade debts | 44 | €9,756 | €31,618 | +€21,862 | +224.1% |
| Suppliers | 440/4 | €9,756 | €31,618 | +€21,862 | +224.1% |
| Taxes, remuneration and social security | 45 | €8,948 | €18,313 | +€9,364 | +104.6% |
| Taxes | 450/3 | €4,033 | €7,993 | +€3,960 | +98.2% |
| Remuneration and social security | 454/9 | €4,916 | €10,320 | +€5,405 | +109.9% |
| Other amounts payable | 47/48 | €22 | €6,600 | +€6,578 | +30078.3% |
| Remuneration, social security and pensions | 62 | €42,157 | €68,430 | +€26,273 | +62.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,109 | €7,333 | +€5,224 | +247.7% |
| Other operating charges | 640/8 | €1,853 | €950 | -€904 | -48.8% |
| Gross operating margin | 9900 | €45,004 | €77,901 | +€32,897 | +73.1% |
| Operating profit (loss) | 9901 | -€1,116 | €1,188 | +€2,304 | |
| Financial income | 75/76B | €0 | €410 | +€410 | +2050100.0% |
| Recurring financial income | 75 | €0 | €410 | +€410 | +2050100.0% |
| Financial charges | 65/66B | €1,344 | €4,727 | +€3,383 | +251.6% |
| Recurring financial charges | 65 | €1,344 | €4,727 | +€3,383 | +251.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,460 | -€3,129 | -€669 | -27.2% |
| Income taxes | 67/77 | €647 | €1,371 | +€724 | +112.0% |
| Profit (loss) for the period | 9904 | -€3,107 | -€4,500 | -€1,393 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,107 | -€4,500 | -€1,393 | -44.9% |
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 30 September 2026 via checked.be.