LEVECQ DESIGN: 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 DESIGN
Largest movements
- Cash -€1,993
down €1,993 (-3.6%), from €55,640 to €53,647
mainly Other debts (-€6,178) and Receivables within one year (-€1,906)
- Receivables within one year +€1,906
up €1,906 (+110.0%), from €1,733 to €3,639
of which Trade receivables: +€1,571
- Tangible fixed assets -€1,140
down €1,140 (-40.5%), from €2,812 to €1,672
of which Furniture and vehicles: -€587
- Other debts -€6,178
down €6,178 (-67.4%), from €9,171 to €2,993
- Profit (loss) carried forward +€3,656
up €3,656 (+29.2%), from €12,514 to €16,170
- Trade debts +€1,813
up €1,813 (+181.3%), from €1,000 to €2,813
- Gross operating margin -€42,520
down €42,520 (-88.6%), from €48,011 to €5,491
- Taxes -€12,500
no longer reported in 2025 (was €12,500)
- Depreciation -€863
down €863 (-43.1%), from €2,003 to €1,140
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 | €60,185 | €59,476 | -€709 | -1.2% |
| Fixed assets | 21/28 | €2,812 | €1,672 | -€1,140 | -40.5% |
| Tangible fixed assets | 22/27 | €2,812 | €1,672 | -€1,140 | -40.5% |
| Plant, machinery and equipment | 23 | €1,631 | €1,078 | -€553 | -33.9% |
| Furniture and vehicles | 24 | €1,181 | €594 | -€587 | -49.7% |
| Current assets | 29/58 | €57,373 | €57,804 | +€431 | +0.8% |
| Amounts receivable within one year | 40/41 | €1,733 | €3,639 | +€1,906 | +110.0% |
| Trade receivables | 40 | €1,706 | €3,277 | +€1,571 | +92.1% |
| Other amounts receivable | 41 | €27 | €362 | +€335 | +1240.7% |
| Cash at bank and in hand | 54/58 | €55,640 | €53,647 | -€1,993 | -3.6% |
| Deferred charges and accrued income | 490/1 | - | €518 | +€518 | |
| Total equity and liabilities | 10/49 | €60,185 | €59,476 | -€709 | -1.2% |
| Equity | 10/15 | €37,514 | €41,170 | +€3,656 | +9.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,514 | €16,170 | +€3,656 | +29.2% |
| Amounts payable | 17/49 | €22,671 | €18,306 | -€4,365 | -19.3% |
| Amounts payable within one year | 42/48 | €22,671 | €18,306 | -€4,365 | -19.3% |
| Trade debts | 44 | €1,000 | €2,813 | +€1,813 | +181.3% |
| Suppliers | 440/4 | €1,000 | €2,813 | +€1,813 | +181.3% |
| Taxes, remuneration and social security | 45 | €12,500 | €12,500 | = | 0.0% |
| Taxes | 450/3 | €12,500 | €12,500 | = | 0.0% |
| Other amounts payable | 47/48 | €9,171 | €2,993 | -€6,178 | -67.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,003 | €1,140 | -€863 | -43.1% |
| Other operating charges | 640/8 | €901 | €564 | -€337 | -37.4% |
| Gross operating margin | 9900 | €48,011 | €5,491 | -€42,520 | -88.6% |
| Operating profit (loss) | 9901 | €45,107 | €3,787 | -€41,320 | -91.6% |
| Financial charges | 65/66B | €93 | €131 | +€38 | +40.9% |
| Recurring financial charges | 65 | €93 | €131 | +€38 | +40.9% |
| Profit (loss) for the period before taxes | 9903 | €45,014 | €3,656 | -€41,358 | -91.9% |
| Income taxes | 67/77 | €12,500 | - | -€12,500 | |
| Profit (loss) for the period | 9904 | €32,514 | €3,656 | -€28,858 | -88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,514 | €3,656 | -€28,858 | -88.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.