LEVI LAMMENS: 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 LAMMENS
Largest movements
- Receivables within one year -€1,716
down €1,716 (-29.7%), from €5,781 to €4,065
of which Trade receivables: -€1,977
- Cash -€1,314
down €1,314 (-3.9%), from €33,445 to €32,130
mainly Net result for the year (-€3,437) and Accrued charges and deferred income (-€353)
- Profit (loss) carried forward -€3,437
down €3,437 (-15.7%), from -€21,924 to -€25,361
- Trade debts +€791
up €791 (+59.1%), from €1,339 to €2,130
- Gross operating margin -€2,373
down €2,373 (-2467.9%), from -€96 to -€2,469
- Other operating charges +€798
up €798 (+694.0%), from €115 to €913
- Financial charges -€262
down €262 (-82.6%), from €318 to €55
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 | €39,229 | €36,229 | -€3,000 | -7.6% |
| Current assets | 29/58 | €39,229 | €36,229 | -€3,000 | -7.6% |
| Amounts receivable within one year | 40/41 | €5,781 | €4,065 | -€1,716 | -29.7% |
| Trade receivables | 40 | €3,748 | €1,771 | -€1,977 | -52.8% |
| Other amounts receivable | 41 | €2,033 | €2,294 | +€261 | +12.8% |
| Cash at bank and in hand | 54/58 | €33,445 | €32,130 | -€1,314 | -3.9% |
| Deferred charges and accrued income | 490/1 | €3 | €34 | +€31 | +889.2% |
| Total equity and liabilities | 10/49 | €39,229 | €36,229 | -€3,000 | -7.6% |
| Equity | 10/15 | €26,828 | €23,390 | -€3,437 | -12.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,551 | €42,551 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €42,551 | €42,551 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,924 | -€25,361 | -€3,437 | -15.7% |
| Amounts payable | 17/49 | €12,402 | €12,839 | +€438 | +3.5% |
| Amounts payable within one year | 42/48 | €12,048 | €12,839 | +€791 | +6.6% |
| Trade debts | 44 | €1,339 | €2,130 | +€791 | +59.1% |
| Suppliers | 440/4 | €1,339 | €2,130 | +€791 | +59.1% |
| Other amounts payable | 47/48 | €10,709 | €10,709 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €353 | €0 | -€353 | -100.0% |
| Other operating charges | 640/8 | €115 | €913 | +€798 | +694.0% |
| Gross operating margin | 9900 | -€96 | -€2,469 | -€2,373 | -2467.9% |
| Operating profit (loss) | 9901 | -€211 | -€3,382 | -€3,171 | -1501.7% |
| Financial charges | 65/66B | €318 | €55 | -€262 | -82.6% |
| Recurring financial charges | 65 | €318 | €55 | -€262 | -82.6% |
| Profit (loss) for the period before taxes | 9903 | -€529 | -€3,437 | -€2,908 | -549.8% |
| Profit (loss) for the period | 9904 | -€529 | -€3,437 | -€2,908 | -549.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€529 | -€3,437 | -€2,908 | -549.8% |
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 2 October 2026 via checked.be.