Levia: 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.
Levia
Largest movements
- Receivables within one year -€5,505
down €5,505 (-81.9%), from €6,723 to €1,218
of which Trade receivables: -€6,723
- Cash -€2,384
down €2,384 (-92.3%), from €2,583 to €199
mainly Net result for the year (-€4,736) and Current portion of long-term debt (-€3,498)
- Stocks and contracts -€1,247
down €1,247 (-12.3%), from €10,131 to €8,884
- Tangible fixed assets -€933
down €933 (-31.1%), from €3,002 to €2,069
- Profit (loss) carried forward -€4,736
new in 2025: -€4,736
- Current portion of long-term debt -€3,498
no longer reported in 2025 (was €3,498)
- Tax, wage and social debts -€1,803
no longer reported in 2025 (was €1,803)
- Other debts +€850
up €850 (+25.2%), from €3,375 to €4,225
- Debts after one year -€596
no longer reported in 2025 (was €596)
- Gross operating margin -€977
down €977 (-39.6%), from -€2,463 to -€3,440
- Financial charges -€547
down €547 (-63.4%), from €863 to €316
- Other operating charges -€382
down €382 (-64.8%), from €590 to €208
- Financial income -€276
down €276 (-63.2%), from €437 to €161
- Depreciation -€150
down €150 (-13.8%), from €1,083 to €933
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 | €22,438 | €12,370 | -€10,068 | -44.9% |
| Fixed assets | 21/28 | €3,002 | €2,069 | -€933 | -31.1% |
| Tangible fixed assets | 22/27 | €3,002 | €2,069 | -€933 | -31.1% |
| Plant, machinery and equipment | 23 | €3,002 | €2,069 | -€933 | -31.1% |
| Current assets | 29/58 | €19,436 | €10,301 | -€9,135 | -47.0% |
| Stocks and contracts in progress | 3 | €10,131 | €8,884 | -€1,247 | -12.3% |
| Stocks | 30/36 | €10,131 | €8,884 | -€1,247 | -12.3% |
| Amounts receivable within one year | 40/41 | €6,723 | €1,218 | -€5,505 | -81.9% |
| Trade receivables | 40 | €6,723 | - | -€6,723 | |
| Other amounts receivable | 41 | - | €1,218 | +€1,218 | |
| Cash at bank and in hand | 54/58 | €2,583 | €199 | -€2,384 | -92.3% |
| Total equity and liabilities | 10/49 | €22,438 | €12,370 | -€10,068 | -44.9% |
| Equity | 10/15 | €11,898 | €7,162 | -€4,736 | -39.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €11,798 | €11,798 | -€0 | 0.0% |
| Distributable reserves | 133 | €11,798 | €11,798 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,736 | -€4,736 | |
| Amounts payable | 17/49 | €10,540 | €5,208 | -€5,332 | -50.6% |
| Amounts payable after more than one year | 17 | €596 | - | -€596 | |
| Financial debts | 170/4 | €596 | - | -€596 | |
| Amounts payable within one year | 42/48 | €9,944 | €5,208 | -€4,736 | -47.6% |
| Current portion of amounts payable after more than one year | 42 | €3,498 | - | -€3,498 | |
| Financial debts | 43 | €560 | €598 | +€38 | +6.8% |
| Credit institutions | 430/8 | €560 | €598 | +€38 | +6.8% |
| Trade debts | 44 | €709 | €385 | -€324 | -45.7% |
| Suppliers | 440/4 | €709 | €385 | -€324 | -45.7% |
| Taxes, remuneration and social security | 45 | €1,803 | - | -€1,803 | |
| Taxes | 450/3 | €1,803 | - | -€1,803 | |
| Other amounts payable | 47/48 | €3,375 | €4,225 | +€850 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,083 | €933 | -€150 | -13.8% |
| Other operating charges | 640/8 | €590 | €208 | -€382 | -64.8% |
| Gross operating margin | 9900 | -€2,463 | -€3,440 | -€977 | -39.6% |
| Operating profit (loss) | 9901 | -€4,137 | -€4,581 | -€444 | -10.7% |
| Financial income | 75/76B | €437 | €161 | -€276 | -63.2% |
| Recurring financial income | 75 | €437 | €161 | -€276 | -63.2% |
| Financial charges | 65/66B | €863 | €316 | -€547 | -63.4% |
| Recurring financial charges | 65 | €863 | €316 | -€547 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,562 | -€4,736 | -€174 | -3.8% |
| Income taxes | 67/77 | -€100 | - | +€100 | |
| Profit (loss) for the period | 9904 | -€4,462 | -€4,736 | -€274 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,462 | -€4,736 | -€274 | -6.1% |
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 3 October 2026 via checked.be.