LEVEL UP SERVICES: 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 UP SERVICES
Largest movements
- Receivables within one year -€91,785
down €91,785 (-79.2%), from €115,917 to €24,132
of which Other amounts receivable: -€96,845
- Profit (loss) carried forward -€94,112
down €94,112 (-99.2%), from €94,854 to €742
- Other debts +€1,750
new in 2025: €1,750
- Trade debts +€1,320
up €1,320 (+292.1%), from €452 to €1,772
- Gross operating margin +€2,444
up €2,444 (+91.7%), from -€2,665 to -€221
- Financial income -€357
down €357 (-25.1%), from €1,425 to €1,067
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 | €115,932 | €24,264 | -€91,668 | -79.1% |
| Current assets | 29/58 | €115,932 | €24,264 | -€91,668 | -79.1% |
| Amounts receivable within one year | 40/41 | €115,917 | €24,132 | -€91,785 | -79.2% |
| Trade receivables | 40 | - | €5,060 | +€5,060 | |
| Other amounts receivable | 41 | €115,917 | €19,072 | -€96,845 | -83.5% |
| Cash at bank and in hand | 54/58 | €15 | €132 | +€117 | +775.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €115,932 | €24,264 | -€91,668 | -79.1% |
| Equity | 10/15 | €114,854 | €20,742 | -€94,112 | -81.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,854 | €742 | -€94,112 | -99.2% |
| Amounts payable | 17/49 | €1,078 | €3,522 | +€2,443 | +226.5% |
| Amounts payable within one year | 42/48 | €452 | €3,522 | +€3,070 | +679.5% |
| Trade debts | 44 | €452 | €1,772 | +€1,320 | +292.1% |
| Suppliers | 440/4 | €452 | €1,772 | +€1,320 | +292.1% |
| Other amounts payable | 47/48 | - | €1,750 | +€1,750 | |
| Accrued charges and deferred income | 492/3 | €627 | €0 | -€627 | -100.0% |
| Gross operating margin | 9900 | -€2,665 | -€221 | +€2,444 | +91.7% |
| Operating profit (loss) | 9901 | -€2,665 | -€221 | +€2,444 | +91.7% |
| Financial income | 75/76B | €1,425 | €1,067 | -€357 | -25.1% |
| Recurring financial income | 75 | €1,425 | €1,067 | -€357 | -25.1% |
| Financial charges | 65/66B | €105 | €105 | +€0 | +0.2% |
| Recurring financial charges | 65 | €105 | €105 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,345 | €742 | +€2,087 | |
| Profit (loss) for the period | 9904 | -€1,345 | €742 | +€2,087 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,345 | €742 | +€2,087 |
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 2 October 2026 via checked.be.