LEVISSE: 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.
LEVISSE
Largest movements
- Current investments -€20,000
down €20,000 (-39.6%), from €50,553 to €30,553
- Receivables within one year -€11,760
down €11,760 (-38.7%), from €30,426 to €18,667
- Cash +€8,332
up €8,332 (+9.7%), from €85,903 to €94,235
mainly Current investments (+€20,000) and Receivables within one year (+€11,760)
- Tax, wage and social debts -€10,780
down €10,780 (-19.0%), from €56,797 to €46,017
of which Remuneration and social security: -€9,147
- Current portion of long-term debt -€7,707
down €7,707 (-44.8%), from €17,188 to €9,481
- Gross operating margin -€42,702
down €42,702 (-8.6%), from €495,365 to €452,662
- Staff costs -€12,994
down €12,994 (-2.8%), from €458,784 to €445,791
- Taxes -€8,404
down €8,404 (-82.9%), from €10,135 to €1,732
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 | €417,066 | €394,163 | -€22,903 | -5.5% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €417,016 | €394,113 | -€22,903 | -5.5% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,426 | €18,667 | -€11,760 | -38.7% |
| Other amounts receivable | 41 | €30,426 | €18,667 | -€11,760 | -38.7% |
| Current investments | 50/53 | €50,553 | €30,553 | -€20,000 | -39.6% |
| Cash at bank and in hand | 54/58 | €85,903 | €94,235 | +€8,332 | +9.7% |
| Deferred charges and accrued income | 490/1 | €50,134 | €50,659 | +€525 | +1.0% |
| Total equity and liabilities | 10/49 | €417,066 | €394,163 | -€22,903 | -5.5% |
| Equity | 10/15 | €320,280 | €317,300 | -€2,980 | -0.9% |
| Contributions | 10/11 | €12,353 | €12,353 | = | 0.0% |
| Reserves | 13 | €281,160 | €281,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €279,300 | €279,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,768 | €23,788 | -€2,980 | -11.1% |
| Provisions and deferred taxes | 16 | €1,300 | - | -€1,300 | |
| Provisions for liabilities and charges | 160/5 | €1,300 | - | -€1,300 | |
| Environmental obligations | 163 | €1,300 | - | -€1,300 | |
| Amounts payable | 17/49 | €95,486 | €76,863 | -€18,623 | -19.5% |
| Amounts payable within one year | 42/48 | €95,486 | €76,863 | -€18,623 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €17,188 | €9,481 | -€7,707 | -44.8% |
| Trade debts | 44 | €18,196 | €19,048 | +€851 | +4.7% |
| Suppliers | 440/4 | €18,196 | €19,048 | +€851 | +4.7% |
| Taxes, remuneration and social security | 45 | €56,797 | €46,017 | -€10,780 | -19.0% |
| Taxes | 450/3 | €3,133 | €1,500 | -€1,633 | -52.1% |
| Remuneration and social security | 454/9 | €53,664 | €44,517 | -€9,147 | -17.0% |
| Other amounts payable | 47/48 | €3,305 | €2,317 | -€988 | -29.9% |
| Remuneration, social security and pensions | 62 | €458,784 | €445,791 | -€12,994 | -2.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€1,300 | -€1,300 | |
| Other operating charges | 640/8 | €986 | €1,016 | +€30 | +3.0% |
| Gross operating margin | 9900 | €495,365 | €452,662 | -€42,702 | -8.6% |
| Operating profit (loss) | 9901 | €35,595 | €7,156 | -€28,438 | -79.9% |
| Financial income | 75/76B | €2,380 | €1,234 | -€1,146 | -48.1% |
| Recurring financial income | 75 | €2,380 | €1,234 | -€1,146 | -48.1% |
| Financial charges | 65/66B | €1,072 | €4,639 | +€3,568 | +332.9% |
| Recurring financial charges | 65 | €1,072 | €4,639 | +€3,568 | +332.9% |
| Profit (loss) for the period before taxes | 9903 | €36,903 | €3,751 | -€33,152 | -89.8% |
| Income taxes | 67/77 | €10,135 | €1,732 | -€8,404 | -82.9% |
| Profit (loss) for the period | 9904 | €26,768 | €2,020 | -€24,748 | -92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,768 | €2,020 | -€24,748 | -92.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.