LEVIS DESIGN: 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.
LEVIS DESIGN
Largest movements
- Receivables within one year +€41,721
up €41,721 (+58.3%), from €71,620 to €113,341
of which Trade receivables: +€37,424
- Cash -€37,002
down €37,002 (-62.9%), from €58,849 to €21,847
mainly Receivables within one year (-€41,721) and Other debts (-€9,859)
- Profit (loss) carried forward +€11,598
up €11,598 (+14.1%), from €82,422 to €94,020
- Other debts -€9,859
down €9,859 (-72.5%), from €13,605 to €3,746
- Tax, wage and social debts +€6,251
up €6,251 (+154%), from €4,062 to €10,313
of which Remuneration and social security: +€5,000
- Trade debts -€3,271
down €3,271 (-14.7%), from €22,320 to €19,049
of which Bills of exchange payable: -€3,809
- Other operating charges -€10,808
down €10,808 (-98.3%), from €10,992 to €184
- Gross operating margin -€8,569
down €8,569 (-26.8%), from €31,969 to €23,400
- Financial charges +€6,026
up €6,026 (+2,159%), from €279 to €6,305
- Depreciation -€4,500
no longer reported in 2025 (was €4,500)
- Taxes +€1,237
up €1,237 (+30.3%), from €4,076 to €5,313
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 | €130,469 | €135,188 | +€4,719 | +3.6% |
| Current assets | 29/58 | €130,469 | €135,188 | +€4,719 | +3.6% |
| Amounts receivable within one year | 40/41 | €71,620 | €113,341 | +€41,721 | +58.3% |
| Trade receivables | 40 | €68,674 | €106,098 | +€37,424 | +54.5% |
| Other amounts receivable | 41 | €2,946 | €7,244 | +€4,297 | +146% |
| Cash at bank and in hand | 54/58 | €58,849 | €21,847 | -€37,002 | -62.9% |
| Total equity and liabilities | 10/49 | €130,469 | €135,188 | +€4,719 | +3.6% |
| Equity | 10/15 | €90,482 | €102,080 | +€11,598 | +12.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,422 | €94,020 | +€11,598 | +14.1% |
| Amounts payable | 17/49 | €39,987 | €33,108 | -€6,879 | -17.2% |
| Amounts payable within one year | 42/48 | €39,987 | €33,108 | -€6,879 | -17.2% |
| Trade debts | 44 | €22,320 | €19,049 | -€3,271 | -14.7% |
| Suppliers | 440/4 | €16,721 | €17,259 | +€538 | +3.2% |
| Bills of exchange payable | 441 | €5,599 | €1,790 | -€3,809 | -68.0% |
| Taxes, remuneration and social security | 45 | €4,062 | €10,313 | +€6,251 | +154% |
| Taxes | 450/3 | €4,062 | €5,313 | +€1,251 | +30.8% |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | €13,605 | €3,746 | -€9,859 | -72.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,500 | - | -€4,500 | |
| Other operating charges | 640/8 | €10,992 | €184 | -€10,808 | -98.3% |
| Gross operating margin | 9900 | €31,969 | €23,400 | -€8,569 | -26.8% |
| Operating profit (loss) | 9901 | €16,476 | €23,216 | +€6,739 | +40.9% |
| Financial charges | 65/66B | €279 | €6,305 | +€6,026 | +2,159% |
| Recurring financial charges | 65 | €279 | €6,305 | +€6,026 | +2,159% |
| Profit (loss) for the period before taxes | 9903 | €16,197 | €16,911 | +€714 | +4.4% |
| Income taxes | 67/77 | €4,076 | €5,313 | +€1,237 | +30.3% |
| Profit (loss) for the period | 9904 | €12,121 | €11,598 | -€523 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,121 | €11,598 | -€523 | -4.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.