LEVECQ: 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.
LEVECQ
Largest movements
- Cash -€3,126
down €3,126 (-29.4%), from €10,649 to €7,523
mainly Receivables within one year (-€1,331) and Net result for the year (-€1,247)
- Receivables within one year +€1,331
up €1,331 (+21.5%), from €6,180 to €7,511
of which Trade receivables: +€1,201
- Tangible fixed assets -€275
down €275 (-20.4%), from €1,349 to €1,074
- Formation expenses -€220
down €220 (-23.8%), from €923 to €703
- Profit (loss) carried forward -€1,247
down €1,247 (-17.8%), from €7,010 to €5,763
- Tax, wage and social debts -€769
down €769 (-13.1%), from €5,879 to €5,110
of which Taxes: -€2,715
- Trade debts -€273
down €273 (-5.4%), from €5,103 to €4,830
- Gross operating margin -€10,024
down €10,024 (-78.2%), from €12,821 to €2,797
- Taxes -€1,998
down €1,998 (-80.2%), from €2,492 to €494
- Other operating charges -€439
down €439 (-27.3%), from €1,612 to €1,173
- Financial charges +€415
up €415 (+27.6%), from €1,502 to €1,918
- Depreciation +€291
up €291 (+143.0%), from €204 to €495
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 | €19,992 | €17,702 | -€2,289 | -11.5% |
| Formation expenses | 20 | €923 | €703 | -€220 | -23.8% |
| Fixed assets | 21/28 | €1,349 | €1,074 | -€275 | -20.4% |
| Tangible fixed assets | 22/27 | €1,349 | €1,074 | -€275 | -20.4% |
| Furniture and vehicles | 24 | €1,349 | €1,074 | -€275 | -20.4% |
| Current assets | 29/58 | €17,720 | €15,925 | -€1,794 | -10.1% |
| Amounts receivable within one year | 40/41 | €6,180 | €7,511 | +€1,331 | +21.5% |
| Trade receivables | 40 | €2,188 | €3,389 | +€1,201 | +54.9% |
| Other amounts receivable | 41 | €3,992 | €4,122 | +€130 | +3.3% |
| Cash at bank and in hand | 54/58 | €10,649 | €7,523 | -€3,126 | -29.4% |
| Deferred charges and accrued income | 490/1 | €891 | €891 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €19,992 | €17,702 | -€2,289 | -11.5% |
| Equity | 10/15 | €9,010 | €7,763 | -€1,247 | -13.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,010 | €5,763 | -€1,247 | -17.8% |
| Amounts payable | 17/49 | €10,982 | €9,940 | -€1,042 | -9.5% |
| Amounts payable within one year | 42/48 | €10,982 | €9,940 | -€1,042 | -9.5% |
| Trade debts | 44 | €5,103 | €4,830 | -€273 | -5.4% |
| Suppliers | 440/4 | €5,103 | €4,830 | -€273 | -5.4% |
| Taxes, remuneration and social security | 45 | €5,879 | €5,110 | -€769 | -13.1% |
| Taxes | 450/3 | €5,879 | €3,164 | -€2,715 | -46.2% |
| Remuneration and social security | 454/9 | - | €1,946 | +€1,946 | |
| Non-recurring operating income | 76A | - | €1,247 | +€1,247 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204 | €495 | +€291 | +143.0% |
| Other operating charges | 640/8 | €1,612 | €1,173 | -€439 | -27.3% |
| Gross operating margin | 9900 | €12,821 | €2,797 | -€10,024 | -78.2% |
| Operating profit (loss) | 9901 | €11,005 | €1,129 | -€9,875 | -89.7% |
| Financial income | 75/76B | - | €35 | +€35 | |
| Recurring financial income | 75 | - | €35 | +€35 | |
| Financial charges | 65/66B | €1,502 | €1,918 | +€415 | +27.6% |
| Recurring financial charges | 65 | €1,502 | €1,918 | +€415 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | €9,502 | -€753 | -€10,255 | |
| Income taxes | 67/77 | €2,492 | €494 | -€1,998 | -80.2% |
| Profit (loss) for the period | 9904 | €7,010 | -€1,247 | -€8,257 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,010 | -€1,247 | -€8,257 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.