Levana: 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.
Levana
Largest movements
- Tangible fixed assets -€13,795
down €13,795 (-4.5%), from €306,469 to €292,673
of which Land and buildings: -€12,575
- Cash +€9,053
up €9,053 (+8.9%), from €101,727 to €110,780
mainly Depreciation (+€13,795) and Net result for the year (+€11,593)
- Debts after one year -€20,322
down €20,322 (-9.5%), from €213,532 to €193,211
- Profit (loss) carried forward +€11,593
up €11,593 (+6.7%), from €173,056 to €184,649
- Staff costs +€25,577
up €25,577 (+11.8%), from €216,880 to €242,457
- Gross operating margin +€25,504
up €25,504 (+9.9%), from €256,336 to €281,841
- Purchases and services -€4,871
down €4,871 (-8.4%), from €57,839 to €52,968
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 | €439,146 | €432,341 | -€6,806 | -1.5% |
| Fixed assets | 21/28 | €307,007 | €293,062 | -€13,945 | -4.5% |
| Tangible fixed assets | 22/27 | €306,469 | €292,673 | -€13,795 | -4.5% |
| Land and buildings | 22 | €304,445 | €291,870 | -€12,575 | -4.1% |
| Plant, machinery and equipment | 23 | €1,349 | €466 | -€883 | -65.4% |
| Furniture and vehicles | 24 | €675 | €337 | -€337 | -50.0% |
| Financial fixed assets | 28 | €538 | €388 | -€150 | -27.9% |
| Current assets | 29/58 | €132,139 | €139,279 | +€7,140 | +5.4% |
| Amounts receivable within one year | 40/41 | €27,713 | €26,789 | -€924 | -3.3% |
| Trade receivables | 40 | €5,027 | €4,237 | -€790 | -15.7% |
| Other amounts receivable | 41 | €22,686 | €22,553 | -€133 | -0.6% |
| Cash at bank and in hand | 54/58 | €101,727 | €110,780 | +€9,053 | +8.9% |
| Deferred charges and accrued income | 490/1 | €2,700 | €1,710 | -€990 | -36.7% |
| Total equity and liabilities | 10/49 | €439,146 | €432,341 | -€6,806 | -1.5% |
| Equity | 10/15 | €173,056 | €184,649 | +€11,593 | +6.7% |
| Profit (loss) carried forward | 14 | €173,056 | €184,649 | +€11,593 | +6.7% |
| Amounts payable | 17/49 | €266,090 | €247,692 | -€18,398 | -6.9% |
| Amounts payable after more than one year | 17 | €213,532 | €193,211 | -€20,322 | -9.5% |
| Financial debts | 170/4 | €213,532 | €193,211 | -€20,322 | -9.5% |
| Amounts payable within one year | 42/48 | €52,037 | €53,981 | +€1,945 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €18,534 | €19,510 | +€976 | +5.3% |
| Trade debts | 44 | €5,707 | €1,590 | -€4,116 | -72.1% |
| Suppliers | 440/4 | €5,707 | €1,590 | -€4,116 | -72.1% |
| Taxes, remuneration and social security | 45 | €24,334 | €27,481 | +€3,146 | +12.9% |
| Taxes | 450/3 | €17 | - | -€17 | |
| Remuneration and social security | 454/9 | €24,318 | €27,481 | +€3,163 | +13.0% |
| Accrued charges and deferred income | 492/3 | €521 | €500 | -€21 | -4.1% |
| Turnover | 70 | €66,637 | €67,264 | +€627 | +0.9% |
| Membership fees, donations, legacies and grants | 73 | €234,206 | €259,724 | +€25,518 | +10.9% |
| Non-recurring operating income | 76A | €237 | - | -€237 | |
| Goods, raw materials, services and sundry goods | 60/61 | €57,839 | €52,968 | -€4,871 | -8.4% |
| Remuneration, social security and pensions | 62 | €216,880 | €242,457 | +€25,577 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,795 | €13,795 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,916 | €4,639 | +€1,723 | +59.1% |
| Gross operating margin | 9900 | €256,336 | €281,841 | +€25,504 | +9.9% |
| Operating profit (loss) | 9901 | €22,745 | €20,949 | -€1,796 | -7.9% |
| Financial income | 75/76B | €679 | €645 | -€34 | -5.0% |
| Recurring financial income | 75 | €679 | €645 | -€34 | -5.0% |
| Financial charges | 65/66B | €11,122 | €10,001 | -€1,121 | -10.1% |
| Recurring financial charges | 65 | €11,122 | €10,001 | -€1,121 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €12,301 | €11,593 | -€709 | -5.8% |
| Profit (loss) for the period | 9904 | €12,301 | €11,593 | -€709 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,301 | €11,593 | -€709 | -5.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.