LEVINDRA: 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.
LEVINDRA
Largest movements
- Receivables within one year -€2,321
down €2,321 (-13.5%), from €17,247 to €14,925
of which Other amounts receivable: -€7,938
- Cash +€2,297
up €2,297 (+2997.7%), from €77 to €2,373
mainly Net result for the year (+€5,784) and Receivables within one year (+€2,321)
- Profit (loss) carried forward +€5,784
up €5,784 (+132.7%), from €4,359 to €10,143
- Trade debts -€3,382
down €3,382 (-26.2%), from €12,900 to €9,518
- Accrued charges and deferred income -€2,100
no longer reported in 2023 (was €2,100)
- Other debts -€802
no longer reported in 2023 (was €802)
- Tax, wage and social debts +€475
up €475 (+32.7%), from €1,453 to €1,928
- Gross operating margin +€7,561
up €7,561 (+1243.8%), from €608 to €8,168
- Taxes +€1,776
up €1,776 (+1168.7%), from €152 to €1,928
- Financial charges +€468
new in 2023: €468
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,613 | €24,589 | -€24 | -0.1% |
| Fixed assets | 21/28 | €7,290 | €7,290 | = | 0.0% |
| Financial fixed assets | 28 | €7,290 | €7,290 | = | 0.0% |
| Current assets | 29/58 | €17,323 | €17,299 | -€24 | -0.1% |
| Amounts receivable within one year | 40/41 | €17,247 | €14,925 | -€2,321 | -13.5% |
| Trade receivables | 40 | €7,090 | €12,707 | +€5,617 | +79.2% |
| Other amounts receivable | 41 | €10,157 | €2,218 | -€7,938 | -78.2% |
| Cash at bank and in hand | 54/58 | €77 | €2,373 | +€2,297 | +2997.7% |
| Total equity and liabilities | 10/49 | €24,613 | €24,589 | -€24 | -0.1% |
| Equity | 10/15 | €7,359 | €13,143 | +€5,784 | +78.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €4,359 | €10,143 | +€5,784 | +132.7% |
| Amounts payable | 17/49 | €17,254 | €11,446 | -€5,809 | -33.7% |
| Amounts payable within one year | 42/48 | €15,154 | €11,446 | -€3,709 | -24.5% |
| Trade debts | 44 | €12,900 | €9,518 | -€3,382 | -26.2% |
| Suppliers | 440/4 | €12,900 | €9,518 | -€3,382 | -26.2% |
| Taxes, remuneration and social security | 45 | €1,453 | €1,928 | +€475 | +32.7% |
| Taxes | 450/3 | €1,453 | €1,928 | +€475 | +32.7% |
| Other amounts payable | 47/48 | €802 | - | -€802 | |
| Accrued charges and deferred income | 492/3 | €2,100 | - | -€2,100 | |
| Gross operating margin | 9900 | €608 | €8,168 | +€7,561 | +1243.8% |
| Operating profit (loss) | 9901 | €608 | €8,168 | +€7,561 | +1243.8% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | - | €468 | +€468 | |
| Recurring financial charges | 65 | - | €468 | +€468 | |
| Profit (loss) for the period before taxes | 9903 | €608 | €7,712 | +€7,104 | +1168.7% |
| Income taxes | 67/77 | €152 | €1,928 | +€1,776 | +1168.7% |
| Profit (loss) for the period | 9904 | €456 | €5,784 | +€5,328 | +1168.8% |
| Profit (loss) for the period to be appropriated | 9905 | €456 | €5,784 | +€5,328 | +1168.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.