Levano Fils: 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.
Levano Fils
Largest movements
- Cash +€62,286
up €62,286 (+51.0%), from €122,130 to €184,416
mainly Trade debts (+€33,931) and Net result for the year (+€28,072)
- Tangible fixed assets -€12,625
down €12,625 (-32.6%), from €38,737 to €26,112
of which Furniture and vehicles: -€12,270
- Receivables within one year -€6,630
down €6,630 (-6.1%), from €108,000 to €101,370
of which Trade receivables: -€23,690
- Trade debts +€33,931
up €33,931 (+138%), from €24,667 to €58,598
- Profit (loss) carried forward +€28,072
up €28,072 (+18.3%), from €153,204 to €181,276
- Debts after one year -€10,481
down €10,481 (-43.0%), from €24,387 to €13,906
- Tax, wage and social debts -€6,949
down €6,949 (-55.6%), from €12,496 to €5,547
of which Remuneration and social security: -€5,766
- Purchases and services -€107,214
down €107,214 (-6.2%), from €1.7m to €1.6m
- Other operating charges +€2,318
up €2,318 (+298%), from €778 to €3,096
- Gross operating margin +€1,565
up €1,565 (+2.9%), from €53,650 to €55,215
- Financial charges -€1,518
down €1,518 (-37.8%), from €4,021 to €2,503
- Depreciation -€1,259
down €1,259 (-8.5%), from €14,863 to €13,604
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 | €271,212 | €315,259 | +€44,047 | +16.2% |
| Fixed assets | 21/28 | €39,729 | €27,104 | -€12,625 | -31.8% |
| Tangible fixed assets | 22/27 | €38,737 | €26,112 | -€12,625 | -32.6% |
| Furniture and vehicles | 24 | €37,317 | €25,047 | -€12,270 | -32.9% |
| Other tangible fixed assets | 26 | €1,420 | €1,065 | -€355 | -25.0% |
| Financial fixed assets | 28 | €992 | €992 | = | 0.0% |
| Current assets | 29/58 | €231,483 | €288,155 | +€56,672 | +24.5% |
| Amounts receivable within one year | 40/41 | €108,000 | €101,370 | -€6,630 | -6.1% |
| Trade receivables | 40 | €90,938 | €67,248 | -€23,690 | -26.1% |
| Other amounts receivable | 41 | €17,062 | €34,122 | +€17,060 | +100.0% |
| Cash at bank and in hand | 54/58 | €122,130 | €184,416 | +€62,286 | +51.0% |
| Deferred charges and accrued income | 490/1 | €1,353 | €2,369 | +€1,016 | +75.1% |
| Total equity and liabilities | 10/49 | €271,212 | €315,259 | +€44,047 | +16.2% |
| Equity | 10/15 | €173,655 | €201,727 | +€28,072 | +16.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,204 | €181,276 | +€28,072 | +18.3% |
| Amounts payable | 17/49 | €97,557 | €113,532 | +€15,975 | +16.4% |
| Amounts payable after more than one year | 17 | €24,387 | €13,906 | -€10,481 | -43.0% |
| Financial debts | 170/4 | €24,387 | €13,906 | -€10,481 | -43.0% |
| Amounts payable within one year | 42/48 | €73,170 | €99,626 | +€26,456 | +36.2% |
| Current portion of amounts payable after more than one year | 42 | €36,007 | €35,481 | -€526 | -1.5% |
| Trade debts | 44 | €24,667 | €58,598 | +€33,931 | +138% |
| Suppliers | 440/4 | €24,667 | €58,598 | +€33,931 | +138% |
| Taxes, remuneration and social security | 45 | €12,496 | €5,547 | -€6,949 | -55.6% |
| Taxes | 450/3 | €6,730 | €5,547 | -€1,183 | -17.6% |
| Remuneration and social security | 454/9 | €5,766 | - | -€5,766 | |
| Non-recurring operating income | 76A | €7,438 | - | -€7,438 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,740,154 | €1,632,940 | -€107,214 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,863 | €13,604 | -€1,259 | -8.5% |
| Other operating charges | 640/8 | €778 | €3,096 | +€2,318 | +298% |
| Non-recurring operating charges | 66A | €2,483 | - | -€2,483 | |
| Gross operating margin | 9900 | €53,650 | €55,215 | +€1,565 | +2.9% |
| Operating profit (loss) | 9901 | €35,526 | €38,515 | +€2,989 | +8.4% |
| Financial charges | 65/66B | €4,021 | €2,503 | -€1,518 | -37.8% |
| Recurring financial charges | 65 | €4,021 | €2,503 | -€1,518 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €31,505 | €36,012 | +€4,507 | +14.3% |
| Income taxes | 67/77 | €7,938 | €7,940 | +€2 | 0.0% |
| Profit (loss) for the period | 9904 | €23,567 | €28,072 | +€4,505 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,567 | €28,072 | +€4,505 | +19.1% |
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 29 October 2026 via checked.be.