LEVENT BLEU: 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.
LEVENT BLEU
Largest movements
- Receivables within one year +€131,000
up €131,000 (+70.5%), from €185,927 to €316,927
of which Other amounts receivable: +€124,000
- Tangible fixed assets -€24,425
down €24,425 (-29.4%), from €83,016 to €58,591
of which Furniture and vehicles: -€23,970
- Cash -€11,552
down €11,552 (-90.0%), from €12,841 to €1,290
mainly Receivables within one year (-€131,000) and Other debts (-€15,000)
- Trade debts +€90,514
up €90,514 (+113%), from €80,424 to €170,938
- Other debts -€15,000
down €15,000 (-42.9%), from €35,000 to €20,000
- Tax, wage and social debts +€10,449
up €10,449 (+25.7%), from €40,728 to €51,176
of which Remuneration and social security: +€7,818
- Profit (loss) carried forward +€9,062
up €9,062 (+7.3%), from €123,632 to €132,694
- Staff costs +€204,694
up €204,694 (+131%), from €156,678 to €361,372
- Gross operating margin +€121,769
up €121,769 (+44.0%), from €276,498 to €398,267
- Turnover +€114,009
up €114,009 (+26.8%), from €425,166 to €539,176
- Depreciation +€24,284
up €24,284 (+409%), from €5,944 to €30,228
- Taxes -€21,222
down €21,222 (-89.0%), from €23,853 to €2,631
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €281,784 | €376,808 | +€95,024 | +33.7% |
| Fixed assets | 21/28 | €83,016 | €58,591 | -€24,425 | -29.4% |
| Tangible fixed assets | 22/27 | €83,016 | €58,591 | -€24,425 | -29.4% |
| Plant, machinery and equipment | 23 | €15,099 | €14,645 | -€454 | -3.0% |
| Furniture and vehicles | 24 | €67,916 | €43,946 | -€23,970 | -35.3% |
| Current assets | 29/58 | €198,768 | €318,217 | +€119,449 | +60.1% |
| Amounts receivable within one year | 40/41 | €185,927 | €316,927 | +€131,000 | +70.5% |
| Trade receivables | 40 | €41,240 | €48,240 | +€7,000 | +17.0% |
| Other amounts receivable | 41 | €144,687 | €268,687 | +€124,000 | +85.7% |
| Cash at bank and in hand | 54/58 | €12,841 | €1,290 | -€11,552 | -90.0% |
| Total equity and liabilities | 10/49 | €281,784 | €376,808 | +€95,024 | +33.7% |
| Equity | 10/15 | €125,632 | €134,694 | +€9,062 | +7.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,632 | €132,694 | +€9,062 | +7.3% |
| Amounts payable | 17/49 | €156,152 | €242,114 | +€85,962 | +55.1% |
| Amounts payable within one year | 42/48 | €156,152 | €242,114 | +€85,962 | +55.1% |
| Trade debts | 44 | €80,424 | €170,938 | +€90,514 | +113% |
| Suppliers | 440/4 | €80,424 | €170,938 | +€90,514 | +113% |
| Taxes, remuneration and social security | 45 | €40,728 | €51,176 | +€10,449 | +25.7% |
| Taxes | 450/3 | €28,725 | €31,356 | +€2,631 | +9.2% |
| Remuneration and social security | 454/9 | €12,003 | €19,821 | +€7,818 | +65.1% |
| Other amounts payable | 47/48 | €35,000 | €20,000 | -€15,000 | -42.9% |
| Turnover | 70 | €425,166 | €539,176 | +€114,009 | +26.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €148,814 | €156,055 | +€7,241 | +4.9% |
| Remuneration, social security and pensions | 62 | €156,678 | €361,372 | +€204,694 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,944 | €30,228 | +€24,284 | +409% |
| Other operating charges | 640/8 | €4,394 | €2,265 | -€2,129 | -48.5% |
| Gross operating margin | 9900 | €276,498 | €398,267 | +€121,769 | +44.0% |
| Operating profit (loss) | 9901 | €109,482 | €4,402 | -€105,080 | -96.0% |
| Financial income | 75/76B | €3,648 | €7,616 | +€3,968 | +109% |
| Recurring financial income | 75 | €3,648 | €7,616 | +€3,968 | +109% |
| Financial charges | 65/66B | €351 | €325 | -€25 | -7.2% |
| Recurring financial charges | 65 | €351 | €325 | -€25 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €112,779 | €11,692 | -€101,087 | -89.6% |
| Income taxes | 67/77 | €23,853 | €2,631 | -€21,222 | -89.0% |
| Profit (loss) for the period | 9904 | €88,927 | €9,062 | -€79,865 | -89.8% |
| Profit (loss) for the period to be appropriated | 9905 | €88,927 | €9,062 | -€79,865 | -89.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.