LEVICIA: 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.
LEVICIA
Largest movements
- Receivables within one year -€10,745
down €10,745 (-100.0%), from €10,745 to €0
- Tangible fixed assets -€800
down €800 (-4.1%), from €19,376 to €18,576
- Cash -€774
down €774 (-19.0%), from €4,072 to €3,298
mainly Net result for the year (-€8,124) and Other debts (-€2,316)
- Profit (loss) carried forward -€8,124
down €8,124, from €1,833 to -€6,291
- Other debts -€2,316
down €2,316 (-12.0%), from €19,366 to €17,050
- Tax, wage and social debts -€1,524
down €1,524 (-17.5%), from €8,708 to €7,185
- Trade debts -€752
down €752 (-82.1%), from €915 to €164
- Accrued charges and deferred income +€397
up €397 (+45.7%), from €870 to €1,267
- Gross operating margin -€14,207
down €14,207, from €7,471 to -€6,737
- Taxes -€727
down €727 (-100.0%), from €727 to €0
- Depreciation +€176
up €176 (+28.2%), from €624 to €800
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 | €34,192 | €21,874 | -€12,318 | -36.0% |
| Fixed assets | 21/28 | €19,376 | €18,576 | -€800 | -4.1% |
| Tangible fixed assets | 22/27 | €19,376 | €18,576 | -€800 | -4.1% |
| Other tangible fixed assets | 26 | €19,376 | €18,576 | -€800 | -4.1% |
| Current assets | 29/58 | €14,816 | €3,298 | -€11,518 | -77.7% |
| Amounts receivable within one year | 40/41 | €10,745 | €0 | -€10,745 | -100.0% |
| Trade receivables | 40 | €10,745 | €0 | -€10,745 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,072 | €3,298 | -€774 | -19.0% |
| Total equity and liabilities | 10/49 | €34,192 | €21,874 | -€12,318 | -36.0% |
| Equity | 10/15 | €4,333 | -€3,791 | -€8,124 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,833 | -€6,291 | -€8,124 | |
| Amounts payable | 17/49 | €29,859 | €25,665 | -€4,194 | -14.0% |
| Amounts payable within one year | 42/48 | €28,990 | €24,398 | -€4,591 | -15.8% |
| Trade debts | 44 | €915 | €164 | -€752 | -82.1% |
| Suppliers | 440/4 | €915 | €164 | -€752 | -82.1% |
| Taxes, remuneration and social security | 45 | €8,708 | €7,185 | -€1,524 | -17.5% |
| Taxes | 450/3 | €8,708 | €7,185 | -€1,524 | -17.5% |
| Other amounts payable | 47/48 | €19,366 | €17,050 | -€2,316 | -12.0% |
| Accrued charges and deferred income | 492/3 | €870 | €1,267 | +€397 | +45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €624 | €800 | +€176 | +28.2% |
| Other operating charges | 640/8 | €396 | €400 | +€4 | +0.9% |
| Gross operating margin | 9900 | €7,471 | -€6,737 | -€14,207 | |
| Operating profit (loss) | 9901 | €6,451 | -€7,937 | -€14,387 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €218 | €188 | -€30 | -14.0% |
| Recurring financial charges | 65 | €218 | €188 | -€30 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €6,234 | -€8,124 | -€14,359 | |
| Income taxes | 67/77 | €727 | €0 | -€727 | -100.0% |
| Profit (loss) for the period | 9904 | €5,508 | -€8,124 | -€13,632 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,508 | -€8,124 | -€13,632 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.