LEVAN CONSULTING: 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.
LEVAN CONSULTING
Largest movements
- Cash -€60,453
down €60,453 (-36.9%), from €163,715 to €103,261
mainly Contributions, distributions and other (-€157,789) and Receivables within one year (-€1,813)
- Reserves -€74,102
down €74,102 (-47.0%), from €157,789 to €83,687
- Tax, wage and social debts +€10,229
up €10,229 (+266%), from €3,840 to €14,069
- Other debts +€4,077
up €4,077 (+19.7%), from €20,681 to €24,759
- Gross operating margin -€10,252
down €10,252 (-8.6%), from €118,941 to €108,689
- Taxes -€3,558
down €3,558 (-14.1%), from €25,258 to €21,700
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.
Derived cash bridge
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 | €185,160 | €126,689 | -€58,471 | -31.6% |
| Fixed assets | 21/28 | €2,604 | €1,945 | -€659 | -25.3% |
| Tangible fixed assets | 22/27 | €2,604 | €1,945 | -€659 | -25.3% |
| Plant, machinery and equipment | 23 | €1,352 | €1,174 | -€178 | -13.2% |
| Furniture and vehicles | 24 | €1,252 | €771 | -€481 | -38.4% |
| Current assets | 29/58 | €182,555 | €124,744 | -€57,811 | -31.7% |
| Amounts receivable within one year | 40/41 | €17,160 | €18,973 | +€1,813 | +10.6% |
| Trade receivables | 40 | €17,160 | €18,973 | +€1,813 | +10.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €163,715 | €103,261 | -€60,453 | -36.9% |
| Deferred charges and accrued income | 490/1 | €1,680 | €2,509 | +€829 | +49.3% |
| Total equity and liabilities | 10/49 | €185,160 | €126,689 | -€58,471 | -31.6% |
| Equity | 10/15 | €160,289 | €86,187 | -€74,102 | -46.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €157,789 | €83,687 | -€74,102 | -47.0% |
| Distributable reserves | 133 | €157,789 | €83,687 | -€74,102 | -47.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €24,871 | €40,502 | +€15,631 | +62.8% |
| Amounts payable within one year | 42/48 | €24,871 | €40,502 | +€15,631 | +62.8% |
| Trade debts | 44 | €350 | €1,675 | +€1,325 | +379% |
| Suppliers | 440/4 | €350 | €1,675 | +€1,325 | +379% |
| Taxes, remuneration and social security | 45 | €3,840 | €14,069 | +€10,229 | +266% |
| Taxes | 450/3 | €3,840 | €14,069 | +€10,229 | +266% |
| Other amounts payable | 47/48 | €20,681 | €24,759 | +€4,077 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €655 | €659 | +€4 | +0.6% |
| Other operating charges | 640/8 | €277 | €652 | +€375 | +136% |
| Gross operating margin | 9900 | €118,941 | €108,689 | -€10,252 | -8.6% |
| Operating profit (loss) | 9901 | €118,009 | €107,378 | -€10,631 | -9.0% |
| Financial charges | 65/66B | €1,798 | €1,991 | +€193 | +10.7% |
| Recurring financial charges | 65 | €1,798 | €1,991 | +€193 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €116,211 | €105,387 | -€10,824 | -9.3% |
| Income taxes | 67/77 | €25,258 | €21,700 | -€3,558 | -14.1% |
| Profit (loss) for the period | 9904 | €90,953 | €83,687 | -€7,266 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €90,953 | €83,687 | -€7,266 | -8.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.