LEVEUGLE: 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.
LEVEUGLE
Largest movements
- Tangible fixed assets -€31,851
down €31,851 (-16.7%), from €190,208 to €158,357
of which Land and buildings: -€24,186
- Receivables after one year -€8,100
down €8,100 (-29.7%), from €27,300 to €19,200
- Other debts +€35,489
up €35,489 (+309%), from €11,480 to €46,970
- Debts after one year -€23,086
down €23,086 (-13.4%), from €172,405 to €149,318
- Contributions -€17,500
down €17,500 (-87.5%), from €20,000 to €2,500
- Reserves -€17,388
down €17,388 (-21.2%), from €82,191 to €64,804
- Tax, wage and social debts -€6,397
down €6,397 (-38.0%), from €16,834 to €10,438
- Gross operating margin +€9,691
up €9,691 (+14.1%), from €68,873 to €78,564
- Taxes +€3,146
up €3,146 (+34.8%), from €9,039 to €12,185
- Financial charges -€844
down €844 (-12.7%), from €6,654 to €5,810
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 | €334,196 | €297,608 | -€36,588 | -10.9% |
| Fixed assets | 21/28 | €190,208 | €158,357 | -€31,851 | -16.7% |
| Tangible fixed assets | 22/27 | €190,208 | €158,357 | -€31,851 | -16.7% |
| Land and buildings | 22 | €175,032 | €150,847 | -€24,186 | -13.8% |
| Furniture and vehicles | 24 | €10,060 | €3,290 | -€6,770 | -67.3% |
| Other tangible fixed assets | 26 | €5,116 | €4,220 | -€895 | -17.5% |
| Current assets | 29/58 | €143,988 | €139,251 | -€4,737 | -3.3% |
| Amounts receivable after more than one year | 29 | €27,300 | €19,200 | -€8,100 | -29.7% |
| Other amounts receivable | 291 | €27,300 | €19,200 | -€8,100 | -29.7% |
| Amounts receivable within one year | 40/41 | €94,860 | €96,624 | +€1,765 | +1.9% |
| Trade receivables | 40 | €11,125 | €12,568 | +€1,443 | +13.0% |
| Other amounts receivable | 41 | €83,735 | €84,057 | +€322 | +0.4% |
| Cash at bank and in hand | 54/58 | €19,607 | €21,181 | +€1,573 | +8.0% |
| Deferred charges and accrued income | 490/1 | €2,221 | €2,246 | +€25 | +1.1% |
| Total equity and liabilities | 10/49 | €334,196 | €297,608 | -€36,588 | -10.9% |
| Equity | 10/15 | €102,191 | €67,304 | -€34,888 | -34.1% |
| Contributions | 10/11 | €20,000 | €2,500 | -€17,500 | -87.5% |
| Reserves | 13 | €82,191 | €64,804 | -€17,388 | -21.2% |
| Distributable reserves | 133 | €82,191 | €64,804 | -€17,388 | -21.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €232,005 | €230,305 | -€1,700 | -0.7% |
| Amounts payable after more than one year | 17 | €172,405 | €149,318 | -€23,086 | -13.4% |
| Financial debts | 170/4 | €172,405 | €149,318 | -€23,086 | -13.4% |
| Amounts payable within one year | 42/48 | €59,600 | €80,986 | +€21,386 | +35.9% |
| Current portion of amounts payable after more than one year | 42 | €28,784 | €23,086 | -€5,698 | -19.8% |
| Trade debts | 44 | €2,502 | €493 | -€2,009 | -80.3% |
| Suppliers | 440/4 | €2,502 | €493 | -€2,009 | -80.3% |
| Taxes, remuneration and social security | 45 | €16,834 | €10,438 | -€6,397 | -38.0% |
| Taxes | 450/3 | €16,834 | €10,438 | -€6,397 | -38.0% |
| Other amounts payable | 47/48 | €11,480 | €46,970 | +€35,489 | +309% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,163 | €33,451 | +€288 | +0.9% |
| Other operating charges | 640/8 | €3,016 | €2,873 | -€143 | -4.7% |
| Gross operating margin | 9900 | €68,873 | €78,564 | +€9,691 | +14.1% |
| Operating profit (loss) | 9901 | €32,694 | €42,240 | +€9,546 | +29.2% |
| Financial income | 75/76B | €5,036 | €5,337 | +€301 | +6.0% |
| Recurring financial income | 75 | €5,036 | €5,337 | +€301 | +6.0% |
| Financial charges | 65/66B | €6,654 | €5,810 | -€844 | -12.7% |
| Recurring financial charges | 65 | €6,654 | €5,810 | -€844 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €31,076 | €41,767 | +€10,691 | +34.4% |
| Income taxes | 67/77 | €9,039 | €12,185 | +€3,146 | +34.8% |
| Profit (loss) for the period | 9904 | €22,037 | €29,582 | +€7,545 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,037 | €29,582 | +€7,545 | +34.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.