LEVEL COMPUTER SYSTEMS: 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.
LEVEL COMPUTER SYSTEMS
Largest movements
- Cash +€61,918
up €61,918 (+118.9%), from €52,068 to €113,987
mainly Net result for the year (+€52,310) and Tax, wage and social debts (+€6,841)
- Stocks and contracts -€3,179
down €3,179 (-28.8%), from €11,036 to €7,857
- Receivables within one year +€2,562
up €2,562 (+9.1%), from €28,149 to €30,711
of which Other amounts receivable: +€2,529
- Deferred charges and accrued income -€2,448
down €2,448 (-100.0%), from €2,448 to €0
- Reserves +€52,300
up €52,300 (+23.5%), from €222,575 to €274,875
of which Distributable reserves: +€52,300
- Tax, wage and social debts +€6,841
up €6,841 (+139.9%), from €4,889 to €11,730
of which Taxes: +€6,841
- Gross operating margin +€47,472
up €47,472 (+266.2%), from €17,832 to €65,304
- Taxes +€10,588
up €10,588 (+847.0%), from €1,250 to €11,838
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 | €94,255 | €153,267 | +€59,012 | +62.6% |
| Fixed assets | 21/28 | €554 | €712 | +€158 | +28.5% |
| Tangible fixed assets | 22/27 | €554 | €712 | +€158 | +28.5% |
| Plant, machinery and equipment | 23 | €554 | €712 | +€158 | +28.5% |
| Current assets | 29/58 | €93,702 | €152,555 | +€58,854 | +62.8% |
| Stocks and contracts in progress | 3 | €11,036 | €7,857 | -€3,179 | -28.8% |
| Stocks | 30/36 | €11,036 | €7,857 | -€3,179 | -28.8% |
| Amounts receivable within one year | 40/41 | €28,149 | €30,711 | +€2,562 | +9.1% |
| Trade receivables | 40 | €27,025 | €27,058 | +€32 | +0.1% |
| Other amounts receivable | 41 | €1,124 | €3,654 | +€2,529 | +225.0% |
| Cash at bank and in hand | 54/58 | €52,068 | €113,987 | +€61,918 | +118.9% |
| Deferred charges and accrued income | 490/1 | €2,448 | €0 | -€2,448 | -100.0% |
| Total equity and liabilities | 10/49 | €94,255 | €153,267 | +€59,012 | +62.6% |
| Equity | 10/15 | €87,456 | €139,766 | +€52,310 | +59.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €222,575 | €274,875 | +€52,300 | +23.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €222,575 | €274,875 | +€52,300 | +23.5% |
| Profit (loss) carried forward | 14 | -€153,711 | -€153,701 | +€10 | 0.0% |
| Amounts payable | 17/49 | €6,799 | €13,501 | +€6,702 | +98.6% |
| Amounts payable within one year | 42/48 | €6,474 | €13,112 | +€6,638 | +102.5% |
| Trade debts | 44 | €1,585 | €1,383 | -€202 | -12.8% |
| Suppliers | 440/4 | €1,585 | €1,383 | -€202 | -12.8% |
| Taxes, remuneration and social security | 45 | €4,889 | €11,730 | +€6,841 | +139.9% |
| Taxes | 450/3 | €4,389 | €11,230 | +€6,841 | +155.9% |
| Remuneration and social security | 454/9 | €500 | €500 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €325 | €389 | +€63 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €479 | €395 | -€84 | -17.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €100 | +€100 | |
| Other operating charges | 640/8 | €715 | €598 | -€116 | -16.3% |
| Non-recurring operating charges | 66A | €2,274 | €0 | -€2,274 | -100.0% |
| Gross operating margin | 9900 | €17,832 | €65,304 | +€47,472 | +266.2% |
| Operating profit (loss) | 9901 | €14,364 | €64,210 | +€49,847 | +347.0% |
| Financial income | 75/76B | - | €129 | +€129 | |
| Recurring financial income | 75 | - | €129 | +€129 | |
| Financial charges | 65/66B | €402 | €192 | -€210 | -52.2% |
| Recurring financial charges | 65 | €402 | €192 | -€210 | -52.2% |
| Profit (loss) for the period before taxes | 9903 | €13,962 | €64,148 | +€50,186 | +359.4% |
| Income taxes | 67/77 | €1,250 | €11,838 | +€10,588 | +847.0% |
| Profit (loss) for the period | 9904 | €12,712 | €52,310 | +€39,598 | +311.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,712 | €52,310 | +€39,598 | +311.5% |
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 9 October 2026 via checked.be.