LevelUP Solutions: 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.
LevelUP Solutions
Largest movements
- Cash +€20,188
up €20,188 (+59.5%), from €33,926 to €54,114
mainly Net result for the year (+€25,007) and Depreciation (+€16,153)
- Tangible fixed assets -€15,674
down €15,674 (-21.4%), from €73,126 to €57,451
of which Furniture and vehicles: -€15,454
- Receivables within one year -€2,669
down €2,669 (-15.4%), from €17,291 to €14,622
of which Trade receivables: -€2,941
- Reserves +€25,903
up €25,903 (+69.1%), from €37,500 to €63,403
- Debts after one year -€13,433
down €13,433 (-26.5%), from €50,666 to €37,233
- Tax, wage and social debts -€9,313
down €9,313 (-52.9%), from €17,621 to €8,308
- Depreciation +€9,344
up €9,344 (+137.2%), from €6,808 to €16,153
- Gross operating margin -€6,199
down €6,199 (-10.9%), from €57,085 to €50,887
- Taxes -€2,808
down €2,808 (-28.5%), from €9,863 to €7,055
- Financial charges +€698
up €698 (+40.5%), from €1,722 to €2,421
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 | €124,342 | €126,188 | +€1,846 | +1.5% |
| Fixed assets | 21/28 | €73,126 | €57,451 | -€15,674 | -21.4% |
| Tangible fixed assets | 22/27 | €73,126 | €57,451 | -€15,674 | -21.4% |
| Furniture and vehicles | 24 | €72,202 | €56,748 | -€15,454 | -21.4% |
| Other tangible fixed assets | 26 | €924 | €704 | -€220 | -23.8% |
| Current assets | 29/58 | €51,217 | €68,736 | +€17,520 | +34.2% |
| Amounts receivable within one year | 40/41 | €17,291 | €14,622 | -€2,669 | -15.4% |
| Trade receivables | 40 | €17,291 | €14,350 | -€2,941 | -17.0% |
| Other amounts receivable | 41 | - | €272 | +€272 | |
| Cash at bank and in hand | 54/58 | €33,926 | €54,114 | +€20,188 | +59.5% |
| Total equity and liabilities | 10/49 | €124,342 | €126,188 | +€1,846 | +1.5% |
| Equity | 10/15 | €41,396 | €66,403 | +€25,007 | +60.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,500 | €63,403 | +€25,903 | +69.1% |
| Distributable reserves | 133 | €37,500 | €63,403 | +€25,903 | +69.1% |
| Profit (loss) carried forward | 14 | €896 | €0 | -€896 | -100.0% |
| Amounts payable | 17/49 | €82,947 | €59,785 | -€23,161 | -27.9% |
| Amounts payable after more than one year | 17 | €50,666 | €37,233 | -€13,433 | -26.5% |
| Financial debts | 170/4 | €50,666 | €37,233 | -€13,433 | -26.5% |
| Amounts payable within one year | 42/48 | €32,281 | €22,553 | -€9,728 | -30.1% |
| Current portion of amounts payable after more than one year | 42 | €12,919 | €13,433 | +€515 | +4.0% |
| Trade debts | 44 | €1,741 | €811 | -€930 | -53.4% |
| Suppliers | 440/4 | €1,741 | €811 | -€930 | -53.4% |
| Taxes, remuneration and social security | 45 | €17,621 | €8,308 | -€9,313 | -52.9% |
| Taxes | 450/3 | €17,621 | €8,308 | -€9,313 | -52.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,808 | €16,153 | +€9,344 | +137.2% |
| Other operating charges | 640/8 | €296 | €251 | -€45 | -15.2% |
| Gross operating margin | 9900 | €57,085 | €50,887 | -€6,199 | -10.9% |
| Operating profit (loss) | 9901 | €49,981 | €34,483 | -€15,498 | -31.0% |
| Financial charges | 65/66B | €1,722 | €2,421 | +€698 | +40.5% |
| Recurring financial charges | 65 | €1,722 | €2,421 | +€698 | +40.5% |
| Profit (loss) for the period before taxes | 9903 | €48,259 | €32,062 | -€16,196 | -33.6% |
| Income taxes | 67/77 | €9,863 | €7,055 | -€2,808 | -28.5% |
| Profit (loss) for the period | 9904 | €38,396 | €25,007 | -€13,389 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,396 | €25,007 | -€13,389 | -34.9% |
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 3 October 2026 via checked.be.