LEVANTIS: 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.
LEVANTIS
Largest movements
- Cash +€73,150
up €73,150 (+332.3%), from €22,015 to €95,165
mainly Net result for the year (+€108,921) and Tax, wage and social debts (+€27,119)
- Tangible fixed assets +€17,185
new in 2024: €17,185
of which Other tangible fixed assets: +€15,420
- Profit (loss) carried forward +€68,921
up €68,921 (+405417.6%), from €17 to €68,938
- Tax, wage and social debts +€27,119
up €27,119 (+162.6%), from €16,675 to €43,794
- Other debts -€6,800
down €6,800 (-14.5%), from €46,950 to €40,150
- Gross operating margin +€73,241
up €73,241 (+108.5%), from €67,493 to €140,734
- Taxes +€9,994
up €9,994 (+59.9%), from €16,675 to €26,669
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.
Cash bridge derived
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 | €67,046 | €157,064 | +€90,018 | +134.3% |
| Fixed assets | 21/28 | - | €17,185 | +€17,185 | |
| Tangible fixed assets | 22/27 | - | €17,185 | +€17,185 | |
| Furniture and vehicles | 24 | - | €1,765 | +€1,765 | |
| Other tangible fixed assets | 26 | - | €15,420 | +€15,420 | |
| Current assets | 29/58 | €67,046 | €139,879 | +€72,833 | +108.6% |
| Amounts receivable within one year | 40/41 | €37,464 | €38,002 | +€538 | +1.4% |
| Trade receivables | 40 | €35,164 | €35,174 | +€10 | 0.0% |
| Other amounts receivable | 41 | €2,300 | €2,828 | +€528 | +23.0% |
| Cash at bank and in hand | 54/58 | €22,015 | €95,165 | +€73,150 | +332.3% |
| Deferred charges and accrued income | 490/1 | €7,567 | €6,712 | -€855 | -11.3% |
| Total equity and liabilities | 10/49 | €67,046 | €157,064 | +€90,018 | +134.3% |
| Equity | 10/15 | €2,017 | €70,938 | +€68,921 | +3417.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17 | €68,938 | +€68,921 | +405417.6% |
| Amounts payable | 17/49 | €65,029 | €86,126 | +€21,097 | +32.4% |
| Amounts payable within one year | 42/48 | €65,029 | €86,126 | +€21,097 | +32.4% |
| Trade debts | 44 | €1,404 | €2,182 | +€778 | +55.4% |
| Suppliers | 440/4 | €1,404 | €2,182 | +€778 | +55.4% |
| Taxes, remuneration and social security | 45 | €16,675 | €43,794 | +€27,119 | +162.6% |
| Taxes | 450/3 | €16,675 | €43,794 | +€27,119 | +162.6% |
| Other amounts payable | 47/48 | €46,950 | €40,150 | -€6,800 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €695 | +€695 | |
| Other operating charges | 640/8 | €1,768 | €1,400 | -€368 | -20.8% |
| Gross operating margin | 9900 | €67,493 | €140,734 | +€73,241 | +108.5% |
| Operating profit (loss) | 9901 | €65,725 | €138,639 | +€72,914 | +110.9% |
| Financial charges | 65/66B | €2,083 | €3,049 | +€966 | +46.4% |
| Recurring financial charges | 65 | €2,083 | €3,049 | +€966 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €63,642 | €135,590 | +€71,948 | +113.1% |
| Income taxes | 67/77 | €16,675 | €26,669 | +€9,994 | +59.9% |
| Profit (loss) for the period | 9904 | €46,967 | €108,921 | +€61,954 | +131.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,967 | €108,921 | +€61,954 | +131.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.