Levo Consult: 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.
Levo Consult
Largest movements
- Receivables within one year -€12,044
down €12,044 (-97.7%), from €12,332 to €288
of which Trade receivables: -€11,581
- Cash -€11,989
down €11,989 (-100.0%), from €11,993 to €4
mainly Trade debts (-€8,786) and Current portion of long-term debt (-€7,466)
- Tangible fixed assets -€481
down €481 (-80.9%), from €595 to €114
- Deferred charges and accrued income -€340
down €340 (-100.0%), from €340 to €0
- Trade debts -€8,786
down €8,786 (-85.8%), from €10,238 to €1,452
- Current portion of long-term debt -€7,466
down €7,466 (-100.0%), from €7,466 to €0
- Profit (loss) carried forward -€5,904
down €5,904 (-32.2%), from -€18,337 to -€24,241
- Tax, wage and social debts -€2,059
down €2,059 (-100.0%), from €2,059 to €0
of which Taxes: -€2,059
- Debts after one year -€638
down €638 (-100.0%), from €638 to €0
- Other operating charges -€12,922
down €12,922 (-100.0%), from €12,922 to €0
- Gross operating margin -€1,525
down €1,525 (-42.3%), from -€3,605 to -€5,130
- Depreciation -€491
down €491 (-50.5%), from €972 to €481
- Financial charges -€431
down €431 (-59.5%), from €724 to €293
- Taxes -€115
down €115 (-100.0%), from €115 to €0
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 | €25,260 | €406 | -€24,854 | -98.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €595 | €114 | -€481 | -80.9% |
| Tangible fixed assets | 22/27 | €595 | €114 | -€481 | -80.9% |
| Furniture and vehicles | 24 | €595 | €114 | -€481 | -80.9% |
| Current assets | 29/58 | €24,665 | €293 | -€24,372 | -98.8% |
| Amounts receivable within one year | 40/41 | €12,332 | €288 | -€12,044 | -97.7% |
| Trade receivables | 40 | €11,581 | €0 | -€11,581 | -100.0% |
| Other amounts receivable | 41 | €751 | €288 | -€463 | -61.6% |
| Cash at bank and in hand | 54/58 | €11,993 | €4 | -€11,989 | -100.0% |
| Deferred charges and accrued income | 490/1 | €340 | €0 | -€340 | -100.0% |
| Total equity and liabilities | 10/49 | €25,260 | €406 | -€24,854 | -98.4% |
| Equity | 10/15 | €4,858 | -€1,046 | -€5,904 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,196 | €18,196 | = | 0.0% |
| Distributable reserves | 133 | €18,196 | €18,196 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,337 | -€24,241 | -€5,904 | -32.2% |
| Amounts payable | 17/49 | €20,401 | €1,452 | -€18,949 | -92.9% |
| Amounts payable after more than one year | 17 | €638 | €0 | -€638 | -100.0% |
| Financial debts | 170/4 | €638 | €0 | -€638 | -100.0% |
| Amounts payable within one year | 42/48 | €19,764 | €1,452 | -€18,312 | -92.7% |
| Current portion of amounts payable after more than one year | 42 | €7,466 | €0 | -€7,466 | -100.0% |
| Trade debts | 44 | €10,238 | €1,452 | -€8,786 | -85.8% |
| Suppliers | 440/4 | €10,238 | €1,452 | -€8,786 | -85.8% |
| Taxes, remuneration and social security | 45 | €2,059 | €0 | -€2,059 | -100.0% |
| Taxes | 450/3 | €2,059 | €0 | -€2,059 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €972 | €481 | -€491 | -50.5% |
| Other operating charges | 640/8 | €12,922 | €0 | -€12,922 | -100.0% |
| Gross operating margin | 9900 | -€3,605 | -€5,130 | -€1,525 | -42.3% |
| Operating profit (loss) | 9901 | -€17,499 | -€5,611 | +€11,888 | +67.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €724 | €293 | -€431 | -59.5% |
| Recurring financial charges | 65 | €724 | €293 | -€431 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,223 | -€5,904 | +€12,318 | +67.6% |
| Income taxes | 67/77 | €115 | €0 | -€115 | -100.0% |
| Profit (loss) for the period | 9904 | -€18,337 | -€5,904 | +€12,433 | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,337 | -€5,904 | +€12,433 | +67.8% |
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 3 October 2026 via checked.be.