Levior Consulting: 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.
Levior Consulting
Largest movements
- Cash -€44,640
down €44,640 (-36.3%), from €123,090 to €78,450
mainly Net result for the year (-€85,907) and Deferred charges and accrued income (-€2,133)
- Receivables within one year -€24,543
down €24,543 (-51.9%), from €47,259 to €22,716
of which Trade receivables: -€37,737
- Tangible fixed assets -€18,434
down €18,434 (-24.7%), from €74,554 to €56,120
of which Furniture and vehicles: -€17,954
- Profit (loss) carried forward -€85,907
down €85,907, from €70,926 to -€14,982
- Trade debts +€2,510
up €2,510 (+964%), from €260 to €2,770
- Write-downs +€129,138
new in 2025: €129,138
- Gross operating margin -€50,832
down €50,832 (-45.3%), from €112,242 to €61,410
- Taxes -€24,202
down €24,202 (-99.0%), from €24,455 to €253
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.
Derived cash bridge
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 | €245,541 | €160,057 | -€85,484 | -34.8% |
| Fixed assets | 21/28 | €74,554 | €56,120 | -€18,434 | -24.7% |
| Tangible fixed assets | 22/27 | €74,554 | €56,120 | -€18,434 | -24.7% |
| Plant, machinery and equipment | 23 | €2,346 | €1,866 | -€480 | -20.5% |
| Furniture and vehicles | 24 | €72,209 | €54,255 | -€17,954 | -24.9% |
| Current assets | 29/58 | €170,987 | €103,937 | -€67,050 | -39.2% |
| Amounts receivable within one year | 40/41 | €47,259 | €22,716 | -€24,543 | -51.9% |
| Trade receivables | 40 | €37,737 | - | -€37,737 | |
| Other amounts receivable | 41 | €9,523 | €22,716 | +€13,194 | +139% |
| Cash at bank and in hand | 54/58 | €123,090 | €78,450 | -€44,640 | -36.3% |
| Deferred charges and accrued income | 490/1 | €638 | €2,771 | +€2,133 | +334% |
| Total equity and liabilities | 10/49 | €245,541 | €160,057 | -€85,484 | -34.8% |
| Equity | 10/15 | €240,896 | €154,989 | -€85,907 | -35.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €151,371 | €151,371 | = | 0.0% |
| Distributable reserves | 133 | €151,371 | €151,371 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,926 | -€14,982 | -€85,907 | |
| Amounts payable | 17/49 | €4,645 | €5,068 | +€423 | +9.1% |
| Amounts payable within one year | 42/48 | €3,145 | €3,568 | +€423 | +13.5% |
| Trade debts | 44 | €260 | €2,770 | +€2,510 | +964% |
| Suppliers | 440/4 | €260 | €2,770 | +€2,510 | +964% |
| Other amounts payable | 47/48 | €2,884 | €798 | -€2,087 | -72.3% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,615 | €18,434 | +€819 | +4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €129,138 | +€129,138 | |
| Other operating charges | 640/8 | €63 | €251 | +€188 | +298% |
| Gross operating margin | 9900 | €112,242 | €61,410 | -€50,832 | -45.3% |
| Operating profit (loss) | 9901 | €94,563 | -€86,413 | -€180,976 | |
| Financial income | 75/76B | €1,029 | €919 | -€110 | -10.7% |
| Recurring financial income | 75 | €1,029 | €919 | -€110 | -10.7% |
| Financial charges | 65/66B | €211 | €160 | -€51 | -24.2% |
| Recurring financial charges | 65 | €211 | €160 | -€51 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €95,381 | -€85,654 | -€181,035 | |
| Income taxes | 67/77 | €24,455 | €253 | -€24,202 | -99.0% |
| Profit (loss) for the period | 9904 | €70,926 | -€85,907 | -€156,833 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,926 | -€85,907 | -€156,833 |
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 19 October 2026 via checked.be.