LEVENS Architectes: 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.
LEVENS Architectes
Largest movements
- Deferred charges and accrued income +€2,692
up €2,692 (+149%), from €1,810 to €4,501
- Tangible fixed assets -€2,298
down €2,298 (-55.8%), from €4,122 to €1,824
- Receivables within one year -€2,118
down €2,118 (-25.7%), from €8,238 to €6,120
of which Trade receivables: -€2,114
- Intangible fixed assets -€960
down €960 (-43.1%), from €2,225 to €1,265
- Profit (loss) carried forward -€7,918
no longer reported in 2025 (was €7,918)
- Other debts +€6,534
up €6,534 (+23.9%), from €27,296 to €33,830
- Tax, wage and social debts -€3,022
down €3,022 (-21.0%), from €14,356 to €11,334
- Trade debts +€1,441
up €1,441 (+17.3%), from €8,312 to €9,754
- Gross operating margin +€7,134
up €7,134 (+52.8%), from €13,510 to €20,644
- Taxes +€2,361
up €2,361 (+86.0%), from €2,745 to €5,106
- Other operating charges +€1,328
up €1,328 (+575%), from €231 to €1,559
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.
Derived cash bridge
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 | €60,882 | €57,918 | -€2,965 | -4.9% |
| Fixed assets | 21/28 | €6,452 | €3,194 | -€3,258 | -50.5% |
| Intangible fixed assets | 21 | €2,225 | €1,265 | -€960 | -43.1% |
| Tangible fixed assets | 22/27 | €4,122 | €1,824 | -€2,298 | -55.8% |
| Furniture and vehicles | 24 | €4,122 | €1,824 | -€2,298 | -55.8% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €54,430 | €54,724 | +€294 | +0.5% |
| Amounts receivable within one year | 40/41 | €8,238 | €6,120 | -€2,118 | -25.7% |
| Trade receivables | 40 | €8,234 | €6,120 | -€2,114 | -25.7% |
| Other amounts receivable | 41 | €4 | - | -€4 | |
| Cash at bank and in hand | 54/58 | €44,383 | €44,103 | -€280 | -0.6% |
| Deferred charges and accrued income | 490/1 | €1,810 | €4,501 | +€2,692 | +149% |
| Total equity and liabilities | 10/49 | €60,882 | €57,918 | -€2,965 | -4.9% |
| Equity | 10/15 | €10,918 | €3,000 | -€7,918 | -72.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,918 | - | -€7,918 | |
| Amounts payable | 17/49 | €49,964 | €54,918 | +€4,953 | +9.9% |
| Amounts payable within one year | 42/48 | €49,964 | €54,918 | +€4,953 | +9.9% |
| Trade debts | 44 | €8,312 | €9,754 | +€1,441 | +17.3% |
| Suppliers | 440/4 | €8,312 | €9,754 | +€1,441 | +17.3% |
| Taxes, remuneration and social security | 45 | €14,356 | €11,334 | -€3,022 | -21.0% |
| Taxes | 450/3 | €14,356 | €11,334 | -€3,022 | -21.0% |
| Other amounts payable | 47/48 | €27,296 | €33,830 | +€6,534 | +23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,171 | €3,258 | +€88 | +2.8% |
| Other operating charges | 640/8 | €231 | €1,559 | +€1,328 | +575% |
| Gross operating margin | 9900 | €13,510 | €20,644 | +€7,134 | +52.8% |
| Operating profit (loss) | 9901 | €10,109 | €15,827 | +€5,718 | +56.6% |
| Financial income | 75/76B | €1 | €131 | +€131 | +26,140% |
| Recurring financial income | 75 | €1 | €131 | +€131 | +26,140% |
| Financial charges | 65/66B | €150 | €174 | +€24 | +15.8% |
| Recurring financial charges | 65 | €150 | €174 | +€24 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €9,959 | €15,784 | +€5,825 | +58.5% |
| Income taxes | 67/77 | €2,745 | €5,106 | +€2,361 | +86.0% |
| Profit (loss) for the period | 9904 | €7,214 | €10,678 | +€3,464 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,214 | €10,678 | +€3,464 | +48.0% |
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 23 October 2026 via checked.be.