Level Up Medias: 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 Medias
Largest movements
- Tangible fixed assets +€7,795
up €7,795 (+242.1%), from €3,220 to €11,015
of which Furniture and vehicles: +€5,400
- Deferred charges and accrued income -€2,701
down €2,701 (-47.8%), from €5,653 to €2,951
- Intangible fixed assets -€2,258
down €2,258 (-43.3%), from €5,214 to €2,956
- Cash -€2,077
down €2,077 (-27.6%), from €7,532 to €5,456
mainly Contributions, distributions and other (-€15,894) and Investment in fixed assets (net) (-€9,462)
- Receivables within one year +€740
up €740 (+1.5%), from €50,731 to €51,472
of which Trade receivables: +€8,996
- Trade debts +€17,873
up €17,873 (+337.3%), from €5,299 to €23,172
- Other debts -€9,106
down €9,106 (-36.4%), from €25,000 to €15,894
- Debts after one year -€4,560
down €4,560 (-38.7%), from €11,797 to €7,237
- Tax, wage and social debts -€2,508
down €2,508 (-11.0%), from €22,705 to €20,197
of which Taxes: -€3,686
- Staff costs -€2,696
down €2,696 (-5.8%), from €46,884 to €44,188
- Gross operating margin -€1,618
down €1,618 (-2.2%), from €72,118 to €70,501
- Financial income +€989
up €989 (+104.7%), from €944 to €1,933
- Financial charges +€864
up €864 (+26.4%), from €3,273 to €4,137
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 | €72,350 | €73,850 | +€1,500 | +2.1% |
| Fixed assets | 21/28 | €8,434 | €13,971 | +€5,537 | +65.7% |
| Intangible fixed assets | 21 | €5,214 | €2,956 | -€2,258 | -43.3% |
| Tangible fixed assets | 22/27 | €3,220 | €11,015 | +€7,795 | +242.1% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €1,758 | €1,487 | -€271 | -15.4% |
| Furniture and vehicles | 24 | €446 | €5,847 | +€5,400 | +1210.0% |
| Other tangible fixed assets | 26 | €1,015 | €3,681 | +€2,665 | +262.5% |
| Current assets | 29/58 | €63,916 | €59,879 | -€4,038 | -6.3% |
| Amounts receivable within one year | 40/41 | €50,731 | €51,472 | +€740 | +1.5% |
| Trade receivables | 40 | €22,712 | €31,708 | +€8,996 | +39.6% |
| Other amounts receivable | 41 | €28,020 | €19,764 | -€8,256 | -29.5% |
| Cash at bank and in hand | 54/58 | €7,532 | €5,456 | -€2,077 | -27.6% |
| Deferred charges and accrued income | 490/1 | €5,653 | €2,951 | -€2,701 | -47.8% |
| Total equity and liabilities | 10/49 | €72,350 | €73,850 | +€1,500 | +2.1% |
| Equity | 10/15 | €2,267 | €2,000 | -€267 | -11.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €267 | €0 | -€267 | -100.0% |
| Amounts payable | 17/49 | €70,084 | €71,850 | +€1,766 | +2.5% |
| Amounts payable after more than one year | 17 | €11,797 | €7,237 | -€4,560 | -38.7% |
| Financial debts | 170/4 | €11,797 | €7,237 | -€4,560 | -38.7% |
| Amounts payable within one year | 42/48 | €58,286 | €64,292 | +€6,006 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €5,282 | €5,030 | -€252 | -4.8% |
| Trade debts | 44 | €5,299 | €23,172 | +€17,873 | +337.3% |
| Suppliers | 440/4 | €5,299 | €23,172 | +€17,873 | +337.3% |
| Taxes, remuneration and social security | 45 | €22,705 | €20,197 | -€2,508 | -11.0% |
| Taxes | 450/3 | €17,444 | €13,758 | -€3,686 | -21.1% |
| Remuneration and social security | 454/9 | €5,262 | €6,439 | +€1,178 | +22.4% |
| Other amounts payable | 47/48 | €25,000 | €15,894 | -€9,106 | -36.4% |
| Accrued charges and deferred income | 492/3 | - | €320 | +€320 | |
| Remuneration, social security and pensions | 62 | €46,884 | €44,188 | -€2,696 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,310 | €3,924 | +€615 | +18.6% |
| Other operating charges | 640/8 | €1,896 | €1,375 | -€522 | -27.5% |
| Gross operating margin | 9900 | €72,118 | €70,501 | -€1,618 | -2.2% |
| Operating profit (loss) | 9901 | €20,029 | €21,014 | +€985 | +4.9% |
| Financial income | 75/76B | €944 | €1,933 | +€989 | +104.7% |
| Recurring financial income | 75 | €944 | €1,933 | +€989 | +104.7% |
| Financial charges | 65/66B | €3,273 | €4,137 | +€864 | +26.4% |
| Recurring financial charges | 65 | €3,273 | €4,137 | +€864 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €17,700 | €18,810 | +€1,110 | +6.3% |
| Income taxes | 67/77 | €2,625 | €3,182 | +€557 | +21.2% |
| Profit (loss) for the period | 9904 | €15,075 | €15,628 | +€553 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,075 | €15,628 | +€553 | +3.7% |
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 11 October 2026 via checked.be.