Levitas 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.
Levitas Consulting
Largest movements
- Financial fixed assets +€35,022
new in 2025: €35,022
- Cash -€34,451
down €34,451 (-63.6%), from €54,204 to €19,753
mainly Investment in fixed assets (net) (-€75,832) and Tax, wage and social debts (-€3,836)
- Tangible fixed assets +€32,251
up €32,251 (+478%), from €6,745 to €38,996
of which Furniture and vehicles: +€31,781
- Receivables within one year -€14,349
down €14,349 (-95.0%), from €15,099 to €750
of which Trade receivables: -€13,368
- Reserves +€21,733
up €21,733 (+38.8%), from €56,018 to €77,751
- Tax, wage and social debts -€3,836
down €3,836 (-21.5%), from €17,854 to €14,018
of which Remuneration and social security: -€2,525
- Gross operating margin -€37,689
down €37,689 (-50.8%), from €74,123 to €36,434
- Taxes -€8,483
down €8,483 (-60.2%), from €14,099 to €5,615
- Depreciation +€4,756
up €4,756 (+125%), from €3,803 to €8,559
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 | €76,047 | €94,521 | +€18,473 | +24.3% |
| Fixed assets | 21/28 | €6,745 | €74,018 | +€67,273 | +997% |
| Tangible fixed assets | 22/27 | €6,745 | €38,996 | +€32,251 | +478% |
| Plant, machinery and equipment | 23 | €2,153 | €2,623 | +€470 | +21.8% |
| Furniture and vehicles | 24 | €4,592 | €36,373 | +€31,781 | +692% |
| Financial fixed assets | 28 | - | €35,022 | +€35,022 | |
| Current assets | 29/58 | €69,303 | €20,503 | -€48,800 | -70.4% |
| Amounts receivable within one year | 40/41 | €15,099 | €750 | -€14,349 | -95.0% |
| Trade receivables | 40 | €13,368 | - | -€13,368 | |
| Other amounts receivable | 41 | €1,731 | €750 | -€981 | -56.7% |
| Cash at bank and in hand | 54/58 | €54,204 | €19,753 | -€34,451 | -63.6% |
| Total equity and liabilities | 10/49 | €76,047 | €94,521 | +€18,473 | +24.3% |
| Equity | 10/15 | €56,019 | €77,752 | +€21,733 | +38.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €56,018 | €77,751 | +€21,733 | +38.8% |
| Distributable reserves | 133 | €56,018 | €77,751 | +€21,733 | +38.8% |
| Amounts payable | 17/49 | €20,028 | €16,768 | -€3,260 | -16.3% |
| Amounts payable within one year | 42/48 | €20,028 | €16,768 | -€3,260 | -16.3% |
| Trade debts | 44 | - | €9 | +€9 | |
| Suppliers | 440/4 | - | €9 | +€9 | |
| Taxes, remuneration and social security | 45 | €17,854 | €14,018 | -€3,836 | -21.5% |
| Taxes | 450/3 | €15,329 | €14,018 | -€1,311 | -8.6% |
| Remuneration and social security | 454/9 | €2,525 | - | -€2,525 | |
| Other amounts payable | 47/48 | €2,175 | €2,741 | +€567 | +26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,803 | €8,559 | +€4,756 | +125% |
| Other operating charges | 640/8 | €62 | €511 | +€449 | +725% |
| Gross operating margin | 9900 | €74,123 | €36,434 | -€37,689 | -50.8% |
| Operating profit (loss) | 9901 | €70,258 | €27,364 | -€42,894 | -61.1% |
| Financial income | 75/76B | - | €73 | +€73 | |
| Recurring financial income | 75 | - | €73 | +€73 | |
| Financial charges | 65/66B | €141 | €88 | -€53 | -37.3% |
| Recurring financial charges | 65 | €141 | €88 | -€53 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €70,117 | €27,349 | -€42,768 | -61.0% |
| Income taxes | 67/77 | €14,099 | €5,615 | -€8,483 | -60.2% |
| Profit (loss) for the period | 9904 | €56,018 | €21,733 | -€34,284 | -61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €56,018 | €21,733 | -€34,284 | -61.2% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.