LEVIDI: 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.
LEVIDI
Largest movements
- Receivables within one year -€18,465
down €18,465 (-46.2%), from €39,931 to €21,466
of which Other amounts receivable: -€20,204
- Current portion of long-term debt -€120,797
down €120,797 (-100.0%), from €120,797 to €0
- Reserves +€79,714
up €79,714 (+6.4%), from €1.2m to €1.3m
of which Distributable reserves: +€79,714
- Other debts +€20,711
up €20,711 (+51.6%), from €40,099 to €60,811
- Gross operating margin +€5,205
up €5,205 (+4.9%), from €106,520 to €111,725
- Taxes -€4,357
down €4,357 (-13.0%), from €33,596 to €29,239
- Financial charges -€1,698
down €1,698 (-58.2%), from €2,919 to €1,220
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 | €1,444,663 | €1,420,022 | -€24,641 | -1.7% |
| Fixed assets | 21/28 | €1,374,670 | €1,374,670 | = | 0.0% |
| Financial fixed assets | 28 | €1,374,670 | €1,374,670 | = | 0.0% |
| Current assets | 29/58 | €69,993 | €45,352 | -€24,641 | -35.2% |
| Amounts receivable within one year | 40/41 | €39,931 | €21,466 | -€18,465 | -46.2% |
| Trade receivables | 40 | €17,690 | €19,429 | +€1,739 | +9.8% |
| Other amounts receivable | 41 | €22,240 | €2,037 | -€20,204 | -90.8% |
| Cash at bank and in hand | 54/58 | €28,317 | €22,533 | -€5,784 | -20.4% |
| Deferred charges and accrued income | 490/1 | €1,745 | €1,354 | -€392 | -22.4% |
| Total equity and liabilities | 10/49 | €1,444,663 | €1,420,022 | -€24,641 | -1.7% |
| Equity | 10/15 | €1,264,529 | €1,344,242 | +€79,714 | +6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,245,929 | €1,325,642 | +€79,714 | +6.4% |
| 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 | €1,244,069 | €1,323,782 | +€79,714 | +6.4% |
| Amounts payable | 17/49 | €180,135 | €75,780 | -€104,354 | -57.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €179,626 | €75,245 | -€104,380 | -58.1% |
| Current portion of amounts payable after more than one year | 42 | €120,797 | €0 | -€120,797 | -100.0% |
| Trade debts | 44 | €739 | €1,006 | +€267 | +36.1% |
| Suppliers | 440/4 | €739 | €1,006 | +€267 | +36.1% |
| Taxes, remuneration and social security | 45 | €17,990 | €13,429 | -€4,561 | -25.4% |
| Taxes | 450/3 | €16,390 | €11,829 | -€4,561 | -27.8% |
| Remuneration and social security | 454/9 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 47/48 | €40,099 | €60,811 | +€20,711 | +51.6% |
| Accrued charges and deferred income | 492/3 | €509 | €535 | +€26 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,640 | €1,552 | -€88 | -5.4% |
| Gross operating margin | 9900 | €106,520 | €111,725 | +€5,205 | +4.9% |
| Operating profit (loss) | 9901 | €104,880 | €110,173 | +€5,293 | +5.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €2,919 | €1,220 | -€1,698 | -58.2% |
| Recurring financial charges | 65 | €2,919 | €1,220 | -€1,698 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | €101,961 | €108,953 | +€6,991 | +6.9% |
| Income taxes | 67/77 | €33,596 | €29,239 | -€4,357 | -13.0% |
| Profit (loss) for the period | 9904 | €68,365 | €79,714 | +€11,348 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €68,365 | €79,714 | +€11,348 | +16.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.