LEVEL UP INVEST: what changed
LEVEL UP INVEST
Largest movements
- Receivables within one year -€1,721
down €1,721 (-65.9%), from €2,612 to €891
of which Other amounts receivable: -€948
- Deferred charges and accrued income +€444
new in 2025: €444
- Cash +€322
up €322 (+86.6%), from €372 to €694
mainly Receivables within one year (+€1,721) and Net result for the year (+€607)
- Trade debts -€2,065
down €2,065 (-97.5%), from €2,118 to €53
- Profit (loss) carried forward +€607
up €607 (+14.7%), from -€4,134 to -€3,527
- Tax, wage and social debts +€503
new in 2025: €503
- Gross operating margin +€4,641
up €4,641, from -€3,772 to €869
- Other operating charges -€106
down €106 (-33.1%), from €320 to €214
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,984 | €2,029 | -€955 | -32.0% |
| Current assets | 29/58 | €2,984 | €2,029 | -€955 | -32.0% |
| Amounts receivable within one year | 40/41 | €2,612 | €891 | -€1,721 | -65.9% |
| Trade receivables | 40 | €1,664 | €891 | -€773 | -46.5% |
| Other amounts receivable | 41 | €948 | - | -€948 | |
| Cash at bank and in hand | 54/58 | €372 | €694 | +€322 | +86.6% |
| Deferred charges and accrued income | 490/1 | - | €444 | +€444 | |
| Total equity and liabilities | 10/49 | €2,984 | €2,029 | -€955 | -32.0% |
| Equity | 10/15 | €866 | €1,473 | +€607 | +70.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,134 | -€3,527 | +€607 | +14.7% |
| Amounts payable | 17/49 | €2,118 | €556 | -€1,562 | -73.8% |
| Amounts payable within one year | 42/48 | €2,118 | €556 | -€1,562 | -73.8% |
| Trade debts | 44 | €2,118 | €53 | -€2,065 | -97.5% |
| Suppliers | 440/4 | €2,118 | €53 | -€2,065 | -97.5% |
| Taxes, remuneration and social security | 45 | - | €503 | +€503 | |
| Taxes | 450/3 | - | €503 | +€503 | |
| Other operating charges | 640/8 | €320 | €214 | -€106 | -33.1% |
| Gross operating margin | 9900 | -€3,772 | €869 | +€4,641 | |
| Operating profit (loss) | 9901 | -€4,092 | €655 | +€4,747 | |
| Financial charges | 65/66B | €42 | €48 | +€6 | +14.3% |
| Recurring financial charges | 65 | €42 | €48 | +€6 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,134 | €607 | +€4,741 | |
| Profit (loss) for the period | 9904 | -€4,134 | €607 | +€4,741 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,134 | €607 | +€4,741 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.