LEVIS MENUISERIE: 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.
LEVIS MENUISERIE
Largest movements
- Receivables within one year +€15,591
up €15,591 (+22.3%), from €69,873 to €85,464
of which Trade receivables: +€17,739
- Tangible fixed assets -€14,141
down €14,141 (-38.1%), from €37,123 to €22,981
of which Plant, machinery and equipment: -€8,241
- Stocks and contracts +€10,886
up €10,886 (+232.3%), from €4,686 to €15,571
- Cash +€7,208
up €7,208 (+93.5%), from €7,708 to €14,917
mainly Net result for the year (+€26,941) and Depreciation (+€14,241)
- Deferred charges and accrued income -€1,632
down €1,632 (-77.7%), from €2,101 to €469
- Profit (loss) carried forward +€26,941
up €26,941 (+4933.2%), from €546 to €27,487
- Debts after one year -€10,456
down €10,456 (-95.7%), from €10,924 to €468
- Trade debts +€5,326
up €5,326 (+13.3%), from €40,064 to €45,390
- Tax, wage and social debts -€3,259
down €3,259 (-21.6%), from €15,110 to €11,850
of which Taxes: -€3,650
- Gross operating margin +€13,374
up €13,374 (+22.5%), from €59,318 to €72,692
- Taxes +€4,425
up €4,425 (+88.5%), from €5,000 to €9,425
- Financial charges -€2,204
down €2,204 (-36.5%), from €6,044 to €3,840
- Other operating charges -€1,659
down €1,659 (-64.5%), from €2,572 to €913
- Write-downs +€1,653
new in 2025: €1,653
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 | €122,341 | €140,152 | +€17,812 | +14.6% |
| Fixed assets | 21/28 | €37,973 | €23,731 | -€14,241 | -37.5% |
| Intangible fixed assets | 21 | €850 | €750 | -€100 | -11.8% |
| Tangible fixed assets | 22/27 | €37,123 | €22,981 | -€14,141 | -38.1% |
| Plant, machinery and equipment | 23 | €28,272 | €20,031 | -€8,241 | -29.2% |
| Furniture and vehicles | 24 | €8,850 | €2,950 | -€5,900 | -66.7% |
| Current assets | 29/58 | €84,368 | €116,421 | +€32,053 | +38.0% |
| Stocks and contracts in progress | 3 | €4,686 | €15,571 | +€10,886 | +232.3% |
| Stocks | 30/36 | €4,686 | €15,571 | +€10,886 | +232.3% |
| Amounts receivable within one year | 40/41 | €69,873 | €85,464 | +€15,591 | +22.3% |
| Trade receivables | 40 | €58,545 | €76,284 | +€17,739 | +30.3% |
| Other amounts receivable | 41 | €11,328 | €9,181 | -€2,147 | -19.0% |
| Cash at bank and in hand | 54/58 | €7,708 | €14,917 | +€7,208 | +93.5% |
| Deferred charges and accrued income | 490/1 | €2,101 | €469 | -€1,632 | -77.7% |
| Total equity and liabilities | 10/49 | €122,341 | €140,152 | +€17,812 | +14.6% |
| Equity | 10/15 | €45,046 | €71,987 | +€26,941 | +59.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €38,500 | €38,500 | = | 0.0% |
| Distributable reserves | 133 | €38,500 | €38,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €546 | €27,487 | +€26,941 | +4933.2% |
| Amounts payable | 17/49 | €77,295 | €68,165 | -€9,130 | -11.8% |
| Amounts payable after more than one year | 17 | €10,924 | €468 | -€10,456 | -95.7% |
| Financial debts | 170/4 | €10,924 | €468 | -€10,456 | -95.7% |
| Amounts payable within one year | 42/48 | €66,371 | €67,697 | +€1,326 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €11,197 | €10,456 | -€741 | -6.6% |
| Trade debts | 44 | €40,064 | €45,390 | +€5,326 | +13.3% |
| Suppliers | 440/4 | €40,064 | €45,390 | +€5,326 | +13.3% |
| Taxes, remuneration and social security | 45 | €15,110 | €11,850 | -€3,259 | -21.6% |
| Taxes | 450/3 | €13,075 | €9,425 | -€3,650 | -27.9% |
| Remuneration and social security | 454/9 | €2,034 | €2,425 | +€391 | +19.2% |
| Other amounts payable | 47/48 | - | €1 | +€1 | |
| Remuneration, social security and pensions | 62 | €16,786 | €15,726 | -€1,061 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,616 | €14,241 | +€625 | +4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,653 | +€1,653 | |
| Other operating charges | 640/8 | €2,572 | €913 | -€1,659 | -64.5% |
| Gross operating margin | 9900 | €59,318 | €72,692 | +€13,374 | +22.5% |
| Operating profit (loss) | 9901 | €26,343 | €40,158 | +€13,815 | +52.4% |
| Financial income | 75/76B | €123 | €49 | -€74 | -60.3% |
| Recurring financial income | 75 | €123 | €49 | -€74 | -60.3% |
| Financial charges | 65/66B | €6,044 | €3,840 | -€2,204 | -36.5% |
| Recurring financial charges | 65 | €6,044 | €3,840 | -€2,204 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €20,422 | €36,367 | +€15,944 | +78.1% |
| Income taxes | 67/77 | €5,000 | €9,425 | +€4,425 | +88.5% |
| Profit (loss) for the period | 9904 | €15,422 | €26,941 | +€11,519 | +74.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,422 | €26,941 | +€11,519 | +74.7% |
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 1 October 2026 via checked.be.