Level Up Consulting: 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.
Level Up Consulting
Largest movements
- Cash +€7,953
up €7,953 (+370%), from €2,147 to €10,100
mainly Net result for the year (+€9,926) and Tax, wage and social debts (+€1,768)
- Receivables within one year +€3,764
up €3,764 (+716%), from €526 to €4,290
- Deferred charges and accrued income +€304
up €304 (+117%), from €260 to €565
- Reserves +€7,028
new in 2025: €7,028
- Profit (loss) carried forward +€2,898
no longer reported in 2025 (was -€2,898)
- Tax, wage and social debts +€1,768
new in 2025: €1,768
- Other debts +€370
up €370 (+11.9%), from €3,100 to €3,470
- Gross operating margin +€10,667
up €10,667 (+650%), from €1,641 to €12,308
- Taxes +€1,768
new in 2025: €1,768
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 | €2,934 | €14,955 | +€12,021 | +410% |
| Current assets | 29/58 | €2,934 | €14,955 | +€12,021 | +410% |
| Amounts receivable within one year | 40/41 | €526 | €4,290 | +€3,764 | +716% |
| Trade receivables | 40 | €526 | €4,290 | +€3,764 | +716% |
| Cash at bank and in hand | 54/58 | €2,147 | €10,100 | +€7,953 | +370% |
| Deferred charges and accrued income | 490/1 | €260 | €565 | +€304 | +117% |
| Total equity and liabilities | 10/49 | €2,934 | €14,955 | +€12,021 | +410% |
| Equity | 10/15 | -€1,398 | €8,528 | +€9,926 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €7,028 | +€7,028 | |
| Distributable reserves | 133 | - | €7,028 | +€7,028 | |
| Profit (loss) carried forward | 14 | -€2,898 | - | +€2,898 | |
| Amounts payable | 17/49 | €4,332 | €6,427 | +€2,095 | +48.4% |
| Amounts payable within one year | 42/48 | €4,332 | €6,427 | +€2,095 | +48.4% |
| Trade debts | 44 | €1,232 | €1,190 | -€42 | -3.4% |
| Suppliers | 440/4 | €1,232 | €1,190 | -€42 | -3.4% |
| Taxes, remuneration and social security | 45 | - | €1,768 | +€1,768 | |
| Taxes | 450/3 | - | €1,768 | +€1,768 | |
| Other amounts payable | 47/48 | €3,100 | €3,470 | +€370 | +11.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €395 | €460 | +€65 | +16.4% |
| Gross operating margin | 9900 | €1,641 | €12,308 | +€10,667 | +650% |
| Operating profit (loss) | 9901 | €1,245 | €11,847 | +€10,602 | +851% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €97 | €153 | +€56 | +58.2% |
| Recurring financial charges | 65 | €97 | €153 | +€56 | +58.2% |
| Profit (loss) for the period before taxes | 9903 | €1,148 | €11,694 | +€10,545 | +918% |
| Income taxes | 67/77 | - | €1,768 | +€1,768 | |
| Profit (loss) for the period | 9904 | €1,148 | €9,926 | +€8,778 | +764% |
| Profit (loss) for the period to be appropriated | 9905 | €1,148 | €9,926 | +€8,778 | +764% |
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 17 October 2026 via checked.be.