Lévisan: what changed
Lévisan
Largest movements
- Receivables within one year +€16,048
new in 2025: €16,048
- Tangible fixed assets -€9,145
down €9,145 (-61.0%), from €14,990 to €5,844
- Cash +€8,272
up €8,272 (+16.5%), from €50,120 to €58,393
mainly Other debts (+€55,962) and Net result for the year (+€20,055)
- Other debts +€55,962
up €55,962 (+1,368%), from €4,092 to €60,055
- Profit (loss) carried forward -€42,595
down €42,595 (-99.9%), from €42,650 to €55
- Tax, wage and social debts +€11,404
up €11,404 (+210%), from €5,427 to €16,831
of which Taxes: +€9,154
- Current portion of long-term debt -€4,849
down €4,849 (-74.4%), from €6,520 to €1,671
- Trade debts -€3,132
no longer reported in 2025 (was €3,132)
- Gross operating margin +€22,570
up €22,570 (+162%), from €13,906 to €36,475
- Taxes +€4,830
up €4,830 (+394%), from €1,226 to €6,056
- Other operating charges -€382
down €382 (-98.0%), from €390 to €8
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,491 | €80,611 | +€15,120 | +23.1% |
| Fixed assets | 21/28 | €14,990 | €5,844 | -€9,145 | -61.0% |
| Tangible fixed assets | 22/27 | €14,990 | €5,844 | -€9,145 | -61.0% |
| Furniture and vehicles | 24 | €14,990 | €5,844 | -€9,145 | -61.0% |
| Current assets | 29/58 | €50,502 | €74,767 | +€24,265 | +48.0% |
| Amounts receivable within one year | 40/41 | - | €16,048 | +€16,048 | |
| Trade receivables | 40 | - | €16,048 | +€16,048 | |
| Cash at bank and in hand | 54/58 | €50,120 | €58,393 | +€8,272 | +16.5% |
| Deferred charges and accrued income | 490/1 | €381 | €326 | -€55 | -14.4% |
| Total equity and liabilities | 10/49 | €65,491 | €80,611 | +€15,120 | +23.1% |
| Equity | 10/15 | €44,650 | €2,055 | -€42,595 | -95.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,650 | €55 | -€42,595 | -99.9% |
| Amounts payable | 17/49 | €20,842 | €78,556 | +€57,714 | +277% |
| Amounts payable after more than one year | 17 | €1,671 | - | -€1,671 | |
| Financial debts | 170/4 | €1,671 | - | -€1,671 | |
| Amounts payable within one year | 42/48 | €19,171 | €78,556 | +€59,385 | +310% |
| Current portion of amounts payable after more than one year | 42 | €6,520 | €1,671 | -€4,849 | -74.4% |
| Trade debts | 44 | €3,132 | - | -€3,132 | |
| Suppliers | 440/4 | €3,132 | - | -€3,132 | |
| Taxes, remuneration and social security | 45 | €5,427 | €16,831 | +€11,404 | +210% |
| Taxes | 450/3 | €4,427 | €13,581 | +€9,154 | +207% |
| Remuneration and social security | 454/9 | €1,000 | €3,250 | +€2,250 | +225% |
| Other amounts payable | 47/48 | €4,092 | €60,055 | +€55,962 | +1,368% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,948 | €10,020 | +€72 | +0.7% |
| Other operating charges | 640/8 | €390 | €8 | -€382 | -98.0% |
| Gross operating margin | 9900 | €13,906 | €36,475 | +€22,570 | +162% |
| Operating profit (loss) | 9901 | €3,567 | €26,447 | +€22,880 | +641% |
| Financial charges | 65/66B | €583 | €336 | -€247 | -42.4% |
| Recurring financial charges | 65 | €583 | €336 | -€247 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €2,984 | €26,111 | +€23,127 | +775% |
| Income taxes | 67/77 | €1,226 | €6,056 | +€4,830 | +394% |
| Profit (loss) for the period | 9904 | €1,758 | €20,055 | +€18,297 | +1,041% |
| Profit (loss) for the period to be appropriated | 9905 | €1,758 | €20,055 | +€18,297 | +1,041% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.