LEVELOO: 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.
LEVELOO
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Receivables within one year +€72,866
up €72,866 (+240.5%), from €30,297 to €103,163
of which Other amounts receivable: +€75,357
- Cash +€60,094
up €60,094 (+74.9%), from €80,228 to €140,322
mainly Net result for the year (+€261,259) and Other debts (+€239,740)
- Tangible fixed assets -€20,781
down €20,781 (-28.0%), from €74,177 to €53,396
- Financial fixed assets -€5,400
down €5,400 (-4.8%), from €111,650 to €106,250
- Other debts +€239,740
up €239,740 (+1104.9%), from €21,699 to €261,439
- Debts after one year -€29,137
down €29,137 (-32.5%), from €89,629 to €60,492
- Financial income +€188,893
up €188,893 (+396.1%), from €47,693 to €236,586
- Gross operating margin +€25,385
up €25,385 (+72.3%), from €35,103 to €60,488
- Depreciation +€6,898
up €6,898 (+49.5%), from €13,948 to €20,846
- Taxes +€4,248
up €4,248 (+61.3%), from €6,932 to €11,179
- Other operating charges -€1,048
down €1,048 (-38.3%), from €2,737 to €1,689
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 | €298,935 | €505,894 | +€206,959 | +69.2% |
| Formation expenses | 20 | €65 | - | -€65 | |
| Fixed assets | 21/28 | €185,827 | €159,646 | -€26,181 | -14.1% |
| Tangible fixed assets | 22/27 | €74,177 | €53,396 | -€20,781 | -28.0% |
| Furniture and vehicles | 24 | €74,177 | €53,396 | -€20,781 | -28.0% |
| Financial fixed assets | 28 | €111,650 | €106,250 | -€5,400 | -4.8% |
| Current assets | 29/58 | €113,043 | €346,249 | +€233,205 | +206.3% |
| Amounts receivable within one year | 40/41 | €30,297 | €103,163 | +€72,866 | +240.5% |
| Trade receivables | 40 | €16,903 | €14,413 | -€2,491 | -14.7% |
| Other amounts receivable | 41 | €13,393 | €88,750 | +€75,357 | +562.6% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €80,228 | €140,322 | +€60,094 | +74.9% |
| Deferred charges and accrued income | 490/1 | €2,519 | €2,764 | +€245 | +9.7% |
| Total equity and liabilities | 10/49 | €298,935 | €505,894 | +€206,959 | +69.2% |
| Equity | 10/15 | €151,129 | €151,129 | = | 0.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €145,129 | €145,129 | = | 0.0% |
| Distributable reserves | 133 | €145,129 | €145,129 | = | 0.0% |
| Amounts payable | 17/49 | €147,807 | €354,766 | +€206,959 | +140.0% |
| Amounts payable after more than one year | 17 | €89,629 | €60,492 | -€29,137 | -32.5% |
| Financial debts | 170/4 | €89,629 | €60,492 | -€29,137 | -32.5% |
| Amounts payable within one year | 42/48 | €58,178 | €294,274 | +€236,096 | +405.8% |
| Current portion of amounts payable after more than one year | 42 | €32,663 | €29,147 | -€3,516 | -10.8% |
| Financial debts | 43 | €446 | - | -€446 | |
| Credit institutions | 430/8 | €446 | - | -€446 | |
| Trade debts | 44 | €3,371 | €2,580 | -€791 | -23.5% |
| Suppliers | 440/4 | €3,371 | €2,580 | -€791 | -23.5% |
| Taxes, remuneration and social security | 45 | - | €1,108 | +€1,108 | |
| Taxes | 450/3 | - | €1,108 | +€1,108 | |
| Other amounts payable | 47/48 | €21,699 | €261,439 | +€239,740 | +1104.9% |
| Non-recurring operating income | 76A | - | €828 | +€828 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,948 | €20,846 | +€6,898 | +49.5% |
| Other operating charges | 640/8 | €2,737 | €1,689 | -€1,048 | -38.3% |
| Gross operating margin | 9900 | €35,103 | €60,488 | +€25,385 | +72.3% |
| Operating profit (loss) | 9901 | €18,417 | €37,953 | +€19,535 | +106.1% |
| Financial income | 75/76B | €47,693 | €236,586 | +€188,893 | +396.1% |
| Recurring financial income | 75 | €47,693 | €236,586 | +€188,893 | +396.1% |
| Financial charges | 65/66B | €1,480 | €2,100 | +€620 | +41.9% |
| Recurring financial charges | 65 | €1,480 | €2,100 | +€620 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | €64,630 | €272,438 | +€207,808 | +321.5% |
| Income taxes | 67/77 | €6,932 | €11,179 | +€4,248 | +61.3% |
| Profit (loss) for the period | 9904 | €57,699 | €261,259 | +€203,560 | +352.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,699 | €261,259 | +€203,560 | +352.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.