LEVABATI: 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.
LEVABATI
Largest movements
- Cash -€81,684
down €81,684 (-60.2%), from €135,692 to €54,008
mainly Current investments (-€45,000) and Investment in fixed assets (net) (-€33,574)
- Current investments +€45,000
up €45,000 (+33.0%), from €136,559 to €181,559
- Tax, wage and social debts -€16,883
down €16,883 (-97.5%), from €17,313 to €430
- Gross operating margin +€8,953
up €8,953 (+40.1%), from €22,353 to €31,306
- Financial income -€1,953
down €1,953 (-56.3%), from €3,471 to €1,518
- Depreciation +€1,885
up €1,885 (+5.7%), from €32,791 to €34,676
- Taxes +€418
up €418 (+3384.8%), from €12 to €430
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 | €1,054,265 | €1,020,984 | -€33,281 | -3.2% |
| Fixed assets | 21/28 | €772,947 | €771,845 | -€1,103 | -0.1% |
| Tangible fixed assets | 22/27 | €772,947 | €771,845 | -€1,103 | -0.1% |
| Land and buildings | 22 | €498,116 | €736,098 | +€237,981 | +47.8% |
| Plant, machinery and equipment | 23 | €44,349 | €35,747 | -€8,601 | -19.4% |
| Assets under construction and advance payments | 27 | €230,483 | €0 | -€230,483 | -100.0% |
| Current assets | 29/58 | €281,318 | €249,139 | -€32,179 | -11.4% |
| Amounts receivable within one year | 40/41 | €6,876 | €8,894 | +€2,018 | +29.3% |
| Other amounts receivable | 41 | €6,876 | €8,894 | +€2,018 | +29.3% |
| Current investments | 50/53 | €136,559 | €181,559 | +€45,000 | +33.0% |
| Cash at bank and in hand | 54/58 | €135,692 | €54,008 | -€81,684 | -60.2% |
| Deferred charges and accrued income | 490/1 | €2,190 | €4,679 | +€2,488 | +113.6% |
| Total equity and liabilities | 10/49 | €1,054,265 | €1,020,984 | -€33,281 | -3.2% |
| Equity | 10/15 | €942,300 | €933,710 | -€8,590 | -0.9% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €308,165 | €298,031 | -€10,134 | -3.3% |
| Non-distributable reserves | 130/1 | €31,018 | €31,018 | = | 0.0% |
| Legal reserve | 130 | €31,018 | €31,018 | = | 0.0% |
| Tax-exempt reserves | 132 | €222,260 | €212,126 | -€10,134 | -4.6% |
| Distributable reserves | 133 | €54,887 | €54,887 | = | 0.0% |
| Profit (loss) carried forward | 14 | €234,135 | €235,679 | +€1,544 | +0.7% |
| Provisions and deferred taxes | 16 | €89,969 | €85,447 | -€4,522 | -5.0% |
| Deferred taxes | 168 | €89,969 | €85,447 | -€4,522 | -5.0% |
| Amounts payable | 17/49 | €21,997 | €1,827 | -€20,169 | -91.7% |
| Amounts payable within one year | 42/48 | €21,096 | €1,827 | -€19,268 | -91.3% |
| Trade debts | 44 | €597 | €10 | -€588 | -98.4% |
| Suppliers | 440/4 | €597 | €10 | -€588 | -98.4% |
| Taxes, remuneration and social security | 45 | €17,313 | €430 | -€16,883 | -97.5% |
| Taxes | 450/3 | €17,313 | €430 | -€16,883 | -97.5% |
| Other amounts payable | 47/48 | €3,186 | €1,388 | -€1,798 | -56.4% |
| Accrued charges and deferred income | 492/3 | €901 | €0 | -€901 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,791 | €34,676 | +€1,885 | +5.7% |
| Other operating charges | 640/8 | €9,743 | €10,042 | +€299 | +3.1% |
| Gross operating margin | 9900 | €22,353 | €31,306 | +€8,953 | +40.1% |
| Operating profit (loss) | 9901 | -€20,182 | -€13,412 | +€6,769 | +33.5% |
| Financial income | 75/76B | €3,471 | €1,518 | -€1,953 | -56.3% |
| Recurring financial income | 75 | €3,471 | €1,518 | -€1,953 | -56.3% |
| Financial charges | 65/66B | €801 | €787 | -€13 | -1.7% |
| Recurring financial charges | 65 | €801 | €787 | -€13 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,511 | -€12,682 | +€4,829 | +27.6% |
| Transfer from deferred taxes | 780 | €4,393 | €4,522 | +€130 | +3.0% |
| Income taxes | 67/77 | €12 | €430 | +€418 | +3384.8% |
| Profit (loss) for the period | 9904 | -€13,131 | -€8,590 | +€4,541 | +34.6% |
| Transfer from tax-exempt reserves | 789 | €9,745 | €10,134 | +€389 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,387 | €1,544 | +€4,931 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.