LEVAGE & SOUDURE: 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.
LEVAGE & SOUDURE
Largest movements
- Tangible fixed assets -€5,811
down €5,811 (-16.3%), from €35,614 to €29,802
- Receivables within one year -€4,922
down €4,922 (-8.1%), from €60,413 to €55,490
of which Trade receivables: -€10,191
- Cash +€3,107
up €3,107 (+26.6%), from €11,688 to €14,795
mainly Depreciation (+€5,811) and Receivables within one year (+€4,922)
- Tax, wage and social debts -€7,873
down €7,873 (-67.0%), from €11,757 to €3,884
of which Taxes: -€8,046
- Other debts +€4,191
up €4,191 (+6.4%), from €65,441 to €69,632
- Trade debts -€3,925
no longer reported in 2024 (was €3,925)
- Gross operating margin -€21,938
down €21,938 (-30.3%), from €72,519 to €50,580
- Taxes -€6,378
down €6,378 (-93.3%), from €6,836 to €458
- Depreciation +€2,692
up €2,692 (+86.3%), from €3,119 to €5,811
- Staff costs +€1,776
up €1,776 (+4.3%), from €41,528 to €43,304
- Other operating charges -€1,380
down €1,380 (-85.4%), from €1,616 to €236
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.
Derived cash bridge
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 | €107,883 | €100,911 | -€6,972 | -6.5% |
| Fixed assets | 21/28 | €35,629 | €29,802 | -€5,826 | -16.4% |
| Tangible fixed assets | 22/27 | €35,614 | €29,802 | -€5,811 | -16.3% |
| Land and buildings | 22 | €6,535 | €5,578 | -€958 | -14.7% |
| Plant, machinery and equipment | 23 | €14,610 | €12,542 | -€2,068 | -14.2% |
| Furniture and vehicles | 24 | €14,468 | €11,683 | -€2,785 | -19.3% |
| Financial fixed assets | 28 | €15 | - | -€15 | |
| Current assets | 29/58 | €72,254 | €71,108 | -€1,146 | -1.6% |
| Amounts receivable within one year | 40/41 | €60,413 | €55,490 | -€4,922 | -8.1% |
| Trade receivables | 40 | €60,413 | €50,222 | -€10,191 | -16.9% |
| Other amounts receivable | 41 | - | €5,269 | +€5,269 | |
| Cash at bank and in hand | 54/58 | €11,688 | €14,795 | +€3,107 | +26.6% |
| Deferred charges and accrued income | 490/1 | €154 | €823 | +€669 | +435% |
| Total equity and liabilities | 10/49 | €107,883 | €100,911 | -€6,972 | -6.5% |
| Equity | 10/15 | €26,759 | €27,395 | +€635 | +2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,299 | €6,935 | +€635 | +10.1% |
| Amounts payable | 17/49 | €81,123 | €73,516 | -€7,608 | -9.4% |
| Amounts payable within one year | 42/48 | €81,123 | €73,516 | -€7,608 | -9.4% |
| Trade debts | 44 | €3,925 | - | -€3,925 | |
| Suppliers | 440/4 | €3,925 | - | -€3,925 | |
| Taxes, remuneration and social security | 45 | €11,757 | €3,884 | -€7,873 | -67.0% |
| Taxes | 450/3 | €11,757 | €3,712 | -€8,046 | -68.4% |
| Remuneration and social security | 454/9 | - | €173 | +€173 | |
| Other amounts payable | 47/48 | €65,441 | €69,632 | +€4,191 | +6.4% |
| Remuneration, social security and pensions | 62 | €41,528 | €43,304 | +€1,776 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,119 | €5,811 | +€2,692 | +86.3% |
| Other operating charges | 640/8 | €1,616 | €236 | -€1,380 | -85.4% |
| Gross operating margin | 9900 | €72,519 | €50,580 | -€21,938 | -30.3% |
| Operating profit (loss) | 9901 | €26,255 | €1,229 | -€25,026 | -95.3% |
| Financial income | 75/76B | €9 | €8 | -€1 | -9.4% |
| Recurring financial income | 75 | €9 | €8 | -€1 | -9.4% |
| Financial charges | 65/66B | €112 | €144 | +€32 | +28.6% |
| Recurring financial charges | 65 | €112 | €144 | +€32 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | €26,153 | €1,094 | -€25,059 | -95.8% |
| Income taxes | 67/77 | €6,836 | €458 | -€6,378 | -93.3% |
| Profit (loss) for the period | 9904 | €19,316 | €635 | -€18,681 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,316 | €635 | -€18,681 | -96.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.