LeVaGyn: 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.
LeVaGyn
Largest movements
- Cash +€30,184
up €30,184 (+94.6%), from €31,899 to €62,084
mainly Net result for the year (+€113,184) and Other debts (+€61,182)
- Receivables within one year -€17,312
no longer reported in 2025 (was €17,312)
- Receivables after one year -€14,000
no longer reported in 2025 (was €14,000)
- Reserves -€64,341
down €64,341 (-100.0%), from €64,341 to €0
- Other debts +€61,182
new in 2025: €61,182
- Tax, wage and social debts +€1,852
up €1,852 (+276.6%), from €670 to €2,522
- Gross operating margin +€148,469
up €148,469, from -€7,991 to €140,479
- Taxes +€26,783
up €26,783 (+38392.4%), from €70 to €26,852
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 | €65,836 | €64,300 | -€1,536 | -2.3% |
| Current assets | 29/58 | €65,836 | €64,300 | -€1,536 | -2.3% |
| Amounts receivable after more than one year | 29 | €14,000 | - | -€14,000 | |
| Other amounts receivable | 291 | €14,000 | - | -€14,000 | |
| Amounts receivable within one year | 40/41 | €17,312 | - | -€17,312 | |
| Other amounts receivable | 41 | €17,312 | - | -€17,312 | |
| Cash at bank and in hand | 54/58 | €31,899 | €62,084 | +€30,184 | +94.6% |
| Deferred charges and accrued income | 490/1 | €2,625 | €2,217 | -€408 | -15.6% |
| Total equity and liabilities | 10/49 | €65,836 | €64,300 | -€1,536 | -2.3% |
| Equity | 10/15 | €64,441 | €100 | -€64,341 | -99.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €64,341 | €0 | -€64,341 | -100.0% |
| Distributable reserves | 133 | €64,341 | €0 | -€64,341 | -100.0% |
| Amounts payable | 17/49 | €1,396 | €64,200 | +€62,805 | +4500.3% |
| Amounts payable within one year | 42/48 | €1,396 | €64,200 | +€62,805 | +4500.3% |
| Trade debts | 44 | €726 | €496 | -€230 | -31.7% |
| Suppliers | 440/4 | €726 | €496 | -€230 | -31.7% |
| Taxes, remuneration and social security | 45 | €670 | €2,522 | +€1,852 | +276.6% |
| Taxes | 450/3 | €670 | €2,522 | +€1,852 | +276.6% |
| Other amounts payable | 47/48 | - | €61,182 | +€61,182 | |
| Other operating charges | 640/8 | €739 | €990 | +€251 | +33.9% |
| Gross operating margin | 9900 | -€7,991 | €140,479 | +€148,469 | |
| Operating profit (loss) | 9901 | -€8,730 | €139,489 | +€148,219 | |
| Financial income | 75/76B | €827 | €622 | -€205 | -24.7% |
| Recurring financial income | 75 | €827 | €622 | -€205 | -24.7% |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,976 | €140,036 | +€148,013 | |
| Income taxes | 67/77 | €70 | €26,852 | +€26,783 | +38392.4% |
| Profit (loss) for the period | 9904 | -€8,046 | €113,184 | +€121,230 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,046 | €113,184 | +€121,230 |
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 8 October 2026 via checked.be.