LEVI: 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.
LEVI
Largest movements
- Tangible fixed assets -€12,255
down €12,255 (-42.1%), from €29,082 to €16,827
of which Furniture and vehicles: -€9,414
- Receivables within one year -€8,570
down €8,570 (-4.0%), from €216,894 to €208,324
of which Trade receivables: -€34,949
- Reserves -€12,581
down €12,581 (-5.4%), from €231,653 to €219,071
of which Distributable reserves: -€12,581
- Tax, wage and social debts -€8,555
no longer reported in 2025 (was €8,555)
- Gross operating margin -€13,477
down €13,477, from €13,272 to -€205
- Other operating charges -€1,516
down €1,516 (-98.0%), from €1,547 to €32
- Taxes -€1,211
no longer reported in 2025 (was €1,211)
- Depreciation +€1,054
up €1,054 (+9.4%), from €11,201 to €12,255
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 | €246,955 | €225,853 | -€21,102 | -8.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €29,082 | €16,827 | -€12,255 | -42.1% |
| Tangible fixed assets | 22/27 | €29,082 | €16,827 | -€12,255 | -42.1% |
| Land and buildings | 22 | €18,132 | €16,402 | -€1,729 | -9.5% |
| Plant, machinery and equipment | 23 | €1,330 | €218 | -€1,112 | -83.6% |
| Furniture and vehicles | 24 | €9,620 | €206 | -€9,414 | -97.9% |
| Current assets | 29/58 | €217,873 | €209,026 | -€8,847 | -4.1% |
| Amounts receivable within one year | 40/41 | €216,894 | €208,324 | -€8,570 | -4.0% |
| Trade receivables | 40 | €34,949 | - | -€34,949 | |
| Other amounts receivable | 41 | €181,945 | €208,324 | +€26,379 | +14.5% |
| Cash at bank and in hand | 54/58 | €917 | €702 | -€215 | -23.4% |
| Deferred charges and accrued income | 490/1 | €62 | - | -€62 | |
| Total equity and liabilities | 10/49 | €246,955 | €225,853 | -€21,102 | -8.5% |
| Equity | 10/15 | €237,853 | €225,271 | -€12,581 | -5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €231,653 | €219,071 | -€12,581 | -5.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €229,793 | €217,211 | -€12,581 | -5.5% |
| Amounts payable | 17/49 | €9,102 | €581 | -€8,521 | -93.6% |
| Amounts payable within one year | 42/48 | €9,045 | €581 | -€8,464 | -93.6% |
| Trade debts | 44 | €490 | €581 | +€91 | +18.6% |
| Suppliers | 440/4 | €490 | €581 | +€91 | +18.6% |
| Taxes, remuneration and social security | 45 | €8,555 | - | -€8,555 | |
| Taxes | 450/3 | €8,555 | - | -€8,555 | |
| Accrued charges and deferred income | 492/3 | €57 | - | -€57 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,201 | €12,255 | +€1,054 | +9.4% |
| Other operating charges | 640/8 | €1,547 | €32 | -€1,516 | -98.0% |
| Gross operating margin | 9900 | €13,272 | -€205 | -€13,477 | |
| Operating profit (loss) | 9901 | €524 | -€12,492 | -€13,016 | |
| Financial income | 75/76B | - | €41 | +€41 | |
| Recurring financial income | 75 | - | €41 | +€41 | |
| Financial charges | 65/66B | €93 | €130 | +€37 | +40.5% |
| Recurring financial charges | 65 | €93 | €130 | +€37 | +40.5% |
| Profit (loss) for the period before taxes | 9903 | €431 | -€12,581 | -€13,012 | |
| Income taxes | 67/77 | €1,211 | - | -€1,211 | |
| Profit (loss) for the period | 9904 | -€780 | -€12,581 | -€11,802 | -1513.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€780 | -€12,581 | -€11,802 | -1513.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.