LEVITATE-IT: 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.
LEVITATE-IT
Largest movements
- Cash -€22,811
down €22,811 (-17.4%), from €130,760 to €107,949
mainly Contributions, distributions and other (-€46,468) and Current investments (-€15,999)
- Current investments +€15,999
up €15,999 (+37.2%), from €43,000 to €58,999
- Deferred charges and accrued income +€15,930
up €15,930 (+683.7%), from €2,330 to €18,260
- Tangible fixed assets -€3,517
down €3,517 (-27.7%), from €12,713 to €9,196
of which Furniture and vehicles: -€2,359
- Receivables within one year -€3,247
down €3,247 (-13.1%), from €24,732 to €21,485
of which Trade receivables: -€3,241
- Tax, wage and social debts +€12,912
up €12,912 (+125.8%), from €10,261 to €23,173
- Reserves -€11,006
down €11,006 (-5.8%), from €188,928 to €177,922
- Gross operating margin +€14,589
up €14,589 (+38.3%), from €38,081 to €52,670
- Taxes +€4,834
up €4,834 (+51.4%), from €9,409 to €14,243
- Depreciation -€852
down €852 (-19.5%), from €4,369 to €3,517
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 | €213,535 | €215,889 | +€2,354 | +1.1% |
| Fixed assets | 21/28 | €12,713 | €9,196 | -€3,517 | -27.7% |
| Tangible fixed assets | 22/27 | €12,713 | €9,196 | -€3,517 | -27.7% |
| Furniture and vehicles | 24 | €9,239 | €6,880 | -€2,359 | -25.5% |
| Other tangible fixed assets | 26 | €3,474 | €2,316 | -€1,158 | -33.3% |
| Current assets | 29/58 | €200,822 | €206,693 | +€5,871 | +2.9% |
| Amounts receivable within one year | 40/41 | €24,732 | €21,485 | -€3,247 | -13.1% |
| Trade receivables | 40 | €24,726 | €21,485 | -€3,241 | -13.1% |
| Other amounts receivable | 41 | €6 | - | -€6 | |
| Current investments | 50/53 | €43,000 | €58,999 | +€15,999 | +37.2% |
| Cash at bank and in hand | 54/58 | €130,760 | €107,949 | -€22,811 | -17.4% |
| Deferred charges and accrued income | 490/1 | €2,330 | €18,260 | +€15,930 | +683.7% |
| Total equity and liabilities | 10/49 | €213,535 | €215,889 | +€2,354 | +1.1% |
| Equity | 10/15 | €201,328 | €190,322 | -€11,006 | -5.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €188,928 | €177,922 | -€11,006 | -5.8% |
| Distributable reserves | 133 | €188,928 | €177,922 | -€11,006 | -5.8% |
| Amounts payable | 17/49 | €12,207 | €25,567 | +€13,360 | +109.4% |
| Amounts payable within one year | 42/48 | €11,120 | €25,028 | +€13,908 | +125.1% |
| Trade debts | 44 | - | €965 | +€965 | |
| Suppliers | 440/4 | - | €965 | +€965 | |
| Taxes, remuneration and social security | 45 | €10,261 | €23,173 | +€12,912 | +125.8% |
| Taxes | 450/3 | €10,261 | €23,173 | +€12,912 | +125.8% |
| Other amounts payable | 47/48 | €859 | €890 | +€31 | +3.6% |
| Accrued charges and deferred income | 492/3 | €1,087 | €539 | -€548 | -50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,369 | €3,517 | -€852 | -19.5% |
| Other operating charges | 640/8 | €647 | €668 | +€21 | +3.2% |
| Gross operating margin | 9900 | €38,081 | €52,670 | +€14,589 | +38.3% |
| Operating profit (loss) | 9901 | €33,065 | €48,485 | +€15,420 | +46.6% |
| Financial income | 75/76B | €2,300 | €2,074 | -€226 | -9.8% |
| Recurring financial income | 75 | €2,300 | €2,074 | -€226 | -9.8% |
| Financial charges | 65/66B | €1,121 | €854 | -€267 | -23.8% |
| Recurring financial charges | 65 | €1,121 | €854 | -€267 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €34,244 | €49,705 | +€15,461 | +45.1% |
| Income taxes | 67/77 | €9,409 | €14,243 | +€4,834 | +51.4% |
| Profit (loss) for the period | 9904 | €24,835 | €35,462 | +€10,627 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,835 | €35,462 | +€10,627 | +42.8% |
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 8 October 2026 via checked.be.