LEVON CORP: 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.
LEVON CORP
Largest movements
- Receivables within one year +€143,590
up €143,590 (+1364.3%), from €10,525 to €154,115
of which Trade receivables: +€154,115
- Cash +€9,884
up €9,884 (+75.0%), from €13,178 to €23,062
mainly Trade debts (+€130,178) and Net result for the year (+€21,766)
- Trade debts +€130,178
new in 2023: €130,178
- Profit (loss) carried forward +€21,766
up €21,766 (+172.9%), from €12,588 to €34,354
- Tax, wage and social debts +€11,584
new in 2023: €11,584
- Other debts -€8,854
no longer reported in 2023 (was €8,854)
- Depreciation -€7,072
no longer reported in 2023 (was €7,072)
- Staff costs -€1,424
no longer reported in 2023 (was €1,424)
- Financial charges -€1,420
down €1,420 (-79.6%), from €1,785 to €365
- Gross operating margin -€942
down €942 (-3.8%), from €24,597 to €23,655
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,693 | €220,367 | +€154,674 | +235.4% |
| Fixed assets | 21/28 | €41,990 | €43,190 | +€1,200 | +2.9% |
| Tangible fixed assets | 22/27 | €41,990 | €41,990 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,890 | €1,890 | = | 0.0% |
| Furniture and vehicles | 24 | €40,100 | €40,100 | = | 0.0% |
| Financial fixed assets | 28 | - | €1,200 | +€1,200 | |
| Current assets | 29/58 | €23,703 | €177,177 | +€153,474 | +647.5% |
| Amounts receivable within one year | 40/41 | €10,525 | €154,115 | +€143,590 | +1364.3% |
| Trade receivables | 40 | - | €154,115 | +€154,115 | |
| Other amounts receivable | 41 | €10,525 | - | -€10,525 | |
| Cash at bank and in hand | 54/58 | €13,178 | €23,062 | +€9,884 | +75.0% |
| Total equity and liabilities | 10/49 | €65,693 | €220,367 | +€154,674 | +235.4% |
| Equity | 10/15 | €14,588 | €36,354 | +€21,766 | +149.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,588 | €34,354 | +€21,766 | +172.9% |
| Amounts payable | 17/49 | €51,105 | €184,013 | +€132,908 | +260.1% |
| Amounts payable after more than one year | 17 | €42,251 | €42,251 | = | 0.0% |
| Financial debts | 170/4 | €42,251 | €42,251 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,854 | €141,762 | +€132,908 | +1501.1% |
| Trade debts | 44 | - | €130,178 | +€130,178 | |
| Suppliers | 440/4 | - | €130,178 | +€130,178 | |
| Taxes, remuneration and social security | 45 | - | €11,584 | +€11,584 | |
| Taxes | 450/3 | - | €11,584 | +€11,584 | |
| Other amounts payable | 47/48 | €8,854 | - | -€8,854 | |
| Remuneration, social security and pensions | 62 | €1,424 | - | -€1,424 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,072 | - | -€7,072 | |
| Other operating charges | 640/8 | €1,728 | €1,524 | -€204 | -11.8% |
| Gross operating margin | 9900 | €24,597 | €23,655 | -€942 | -3.8% |
| Operating profit (loss) | 9901 | €14,373 | €22,131 | +€7,758 | +54.0% |
| Financial charges | 65/66B | €1,785 | €365 | -€1,420 | -79.6% |
| Recurring financial charges | 65 | €1,785 | €365 | -€1,420 | -79.6% |
| Profit (loss) for the period before taxes | 9903 | €12,588 | €21,766 | +€9,178 | +72.9% |
| Profit (loss) for the period | 9904 | €12,588 | €21,766 | +€9,178 | +72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,588 | €21,766 | +€9,178 | +72.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.