Levigo - Anwälte/Avocat: 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.
Levigo - Anwälte/Avocat
Largest movements
- Cash -€48,630
down €48,630 (-13.4%), from €363,650 to €315,020
mainly Investment in fixed assets (net) (-€119,202) and Receivables within one year (-€32,838)
- Receivables within one year +€32,838
up €32,838 (+60.1%), from €54,635 to €87,473
of which Trade receivables: +€31,710
- Debts after one year -€26,643
down €26,643 (-7.1%), from €377,535 to €350,892
- Reserves +€23,000
up €23,000 (+5.8%), from €397,860 to €420,860
of which Distributable reserves: +€23,000
- Gross operating margin -€79,020
down €79,020 (-21.2%), from €372,196 to €293,176
- Taxes -€15,331
down €15,331 (-48.5%), from €31,599 to €16,268
- Depreciation +€10,558
up €10,558 (+11.3%), from €93,303 to €103,861
- Financial charges -€9,334
down €9,334 (-20.4%), from €45,715 to €36,382
- Financial income +€6,105
up €6,105 (+285.4%), from €2,140 to €8,245
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 | €1,682,611 | €1,676,363 | -€6,248 | -0.4% |
| Fixed assets | 21/28 | €1,211,709 | €1,227,050 | +€15,341 | +1.3% |
| Tangible fixed assets | 22/27 | €1,211,709 | €1,227,050 | +€15,341 | +1.3% |
| Land and buildings | 22 | €549,724 | €626,757 | +€77,032 | +14.0% |
| Furniture and vehicles | 24 | €121,820 | €91,544 | -€30,276 | -24.9% |
| Other tangible fixed assets | 26 | €540,164 | €508,748 | -€31,416 | -5.8% |
| Current assets | 29/58 | €470,903 | €449,313 | -€21,589 | -4.6% |
| Stocks and contracts in progress | 3 | €45,967 | €39,874 | -€6,093 | -13.3% |
| Contracts in progress | 37 | €45,967 | €39,874 | -€6,093 | -13.3% |
| Amounts receivable within one year | 40/41 | €54,635 | €87,473 | +€32,838 | +60.1% |
| Trade receivables | 40 | €54,635 | €86,345 | +€31,710 | +58.0% |
| Other amounts receivable | 41 | - | €1,128 | +€1,128 | |
| Cash at bank and in hand | 54/58 | €363,650 | €315,020 | -€48,630 | -13.4% |
| Deferred charges and accrued income | 490/1 | €6,650 | €6,947 | +€296 | +4.5% |
| Total equity and liabilities | 10/49 | €1,682,611 | €1,676,363 | -€6,248 | -0.4% |
| Equity | 10/15 | €419,225 | €442,726 | +€23,501 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €397,860 | €420,860 | +€23,000 | +5.8% |
| 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 | €396,000 | €419,000 | +€23,000 | +5.8% |
| Profit (loss) carried forward | 14 | €2,765 | €3,266 | +€501 | +18.1% |
| Amounts payable | 17/49 | €1,263,386 | €1,233,637 | -€29,749 | -2.4% |
| Amounts payable after more than one year | 17 | €377,535 | €350,892 | -€26,643 | -7.1% |
| Financial debts | 170/4 | €377,535 | €350,892 | -€26,643 | -7.1% |
| Amounts payable within one year | 42/48 | €882,577 | €878,771 | -€3,807 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €111,643 | €111,643 | = | 0.0% |
| Trade debts | 44 | €31,654 | €18,226 | -€13,428 | -42.4% |
| Suppliers | 440/4 | €31,654 | €18,226 | -€13,428 | -42.4% |
| Taxes, remuneration and social security | 45 | €93,313 | €90,502 | -€2,811 | -3.0% |
| Taxes | 450/3 | €70,658 | €66,610 | -€4,048 | -5.7% |
| Remuneration and social security | 454/9 | €22,655 | €23,892 | +€1,238 | +5.5% |
| Other amounts payable | 47/48 | €645,967 | €658,399 | +€12,433 | +1.9% |
| Accrued charges and deferred income | 492/3 | €3,274 | €3,975 | +€701 | +21.4% |
| Remuneration, social security and pensions | 62 | €100,873 | €106,827 | +€5,954 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,303 | €103,861 | +€10,558 | +11.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,212 | - | +€1,212 | |
| Other operating charges | 640/8 | €14,636 | €14,582 | -€54 | -0.4% |
| Gross operating margin | 9900 | €372,196 | €293,176 | -€79,020 | -21.2% |
| Operating profit (loss) | 9901 | €164,596 | €67,905 | -€96,691 | -58.7% |
| Financial income | 75/76B | €2,140 | €8,245 | +€6,105 | +285.4% |
| Recurring financial income | 75 | €2,140 | €8,245 | +€6,105 | +285.4% |
| Financial charges | 65/66B | €45,715 | €36,382 | -€9,334 | -20.4% |
| Recurring financial charges | 65 | €45,715 | €36,382 | -€9,334 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €121,020 | €39,768 | -€81,252 | -67.1% |
| Income taxes | 67/77 | €31,599 | €16,268 | -€15,331 | -48.5% |
| Profit (loss) for the period | 9904 | €89,421 | €23,501 | -€65,921 | -73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €89,421 | €23,501 | -€65,921 | -73.7% |
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 6 October 2026 via checked.be.