Levicom: 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.
Levicom
Largest movements
- Receivables within one year +€2,381
up €2,381 (+34.0%), from €6,995 to €9,377
of which Trade receivables: +€2,380
- Tangible fixed assets -€1,333
down €1,333 (-3.7%), from €36,025 to €34,691
of which Furniture and vehicles: -€8,863
- Deferred charges and accrued income -€991
down €991 (-31.8%), from €3,115 to €2,123
- Debts after one year -€10,390
down €10,390 (-50.0%), from €20,781 to €10,390
- Other debts +€7,773
up €7,773 (+57.8%), from €13,453 to €21,226
- Trade debts +€2,529
up €2,529 (+121.4%), from €2,082 to €4,611
- Tax, wage and social debts -€2,037
down €2,037 (-16.9%), from €12,037 to €10,000
of which Remuneration and social security: -€1,853
- Short-term financial debts +€1,621
up €1,621 (+28.4%), from €5,703 to €7,324
- Other operating charges -€1,076
down €1,076 (-65.0%), from €1,656 to €580
- Gross operating margin -€927
down €927 (-8.5%), from €10,916 to €9,989
- Financial charges -€807
down €807 (-21.6%), from €3,726 to €2,920
- Financial income +€222
up €222 (+222.1%), from €100 to €322
- Depreciation -€111
down €111 (-0.9%), from €12,528 to €12,417
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,135 | €46,191 | +€57 | +0.1% |
| Fixed assets | 21/28 | €36,025 | €34,691 | -€1,333 | -3.7% |
| Tangible fixed assets | 22/27 | €36,025 | €34,691 | -€1,333 | -3.7% |
| Plant, machinery and equipment | 23 | €2,007 | €10,268 | +€8,261 | +411.6% |
| Furniture and vehicles | 24 | €28,755 | €19,892 | -€8,863 | -30.8% |
| Other tangible fixed assets | 26 | €5,263 | €4,531 | -€732 | -13.9% |
| Current assets | 29/58 | €10,110 | €11,500 | +€1,390 | +13.7% |
| Amounts receivable within one year | 40/41 | €6,995 | €9,377 | +€2,381 | +34.0% |
| Trade receivables | 40 | €6,995 | €9,376 | +€2,380 | +34.0% |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Deferred charges and accrued income | 490/1 | €3,115 | €2,123 | -€991 | -31.8% |
| Total equity and liabilities | 10/49 | €46,135 | €46,191 | +€57 | +0.1% |
| Equity | 10/15 | -€18,436 | -€18,185 | +€251 | +1.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,436 | -€22,185 | +€251 | +1.1% |
| Amounts payable | 17/49 | €64,571 | €64,376 | -€195 | -0.3% |
| Amounts payable after more than one year | 17 | €20,781 | €10,390 | -€10,390 | -50.0% |
| Financial debts | 170/4 | €20,781 | €10,390 | -€10,390 | -50.0% |
| Amounts payable within one year | 42/48 | €43,666 | €53,552 | +€9,886 | +22.6% |
| Current portion of amounts payable after more than one year | 42 | €10,390 | €10,390 | = | 0.0% |
| Financial debts | 43 | €5,703 | €7,324 | +€1,621 | +28.4% |
| Credit institutions | 430/8 | €5,703 | €7,324 | +€1,621 | +28.4% |
| Trade debts | 44 | €2,082 | €4,611 | +€2,529 | +121.4% |
| Suppliers | 440/4 | €2,082 | €4,611 | +€2,529 | +121.4% |
| Taxes, remuneration and social security | 45 | €12,037 | €10,000 | -€2,037 | -16.9% |
| Taxes | 450/3 | €8,185 | €8,000 | -€185 | -2.3% |
| Remuneration and social security | 454/9 | €3,853 | €2,000 | -€1,853 | -48.1% |
| Other amounts payable | 47/48 | €13,453 | €21,226 | +€7,773 | +57.8% |
| Accrued charges and deferred income | 492/3 | €124 | €434 | +€310 | +249.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,528 | €12,417 | -€111 | -0.9% |
| Other operating charges | 640/8 | €1,656 | €580 | -€1,076 | -65.0% |
| Gross operating margin | 9900 | €10,916 | €9,989 | -€927 | -8.5% |
| Operating profit (loss) | 9901 | -€3,268 | -€3,008 | +€259 | +7.9% |
| Financial income | 75/76B | €100 | €322 | +€222 | +222.1% |
| Recurring financial income | 75 | €100 | €322 | +€222 | +222.1% |
| Financial charges | 65/66B | €3,726 | €2,920 | -€807 | -21.6% |
| Recurring financial charges | 65 | €3,726 | €2,920 | -€807 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,894 | -€5,606 | +€1,288 | +18.7% |
| Income taxes | 67/77 | €156 | €143 | -€13 | -8.3% |
| Profit (loss) for the period | 9904 | -€7,050 | -€5,749 | +€1,301 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,050 | -€5,749 | +€1,301 | +18.5% |
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 8 October 2026 via checked.be.