LVL: 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.
LVL
Largest movements
- Cash -€857
down €857 (-4.7%), from €18,035 to €17,178
mainly Net result for the year (-€1,229)
- Profit (loss) carried forward -€1,229
down €1,229 (-24.1%), from €5,093 to €3,864
- Other debts +€372
up €372 (+19.4%), from €1,921 to €2,294
- Other operating charges +€101
up €101 (+46.5%), from €217 to €318
- Gross operating margin -€80
down €80 (-10.7%), from -€746 to -€826
- Financial charges +€17
up €17 (+24.0%), from €69 to €86
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 | €18,035 | €17,178 | -€857 | -4.7% |
| Current assets | 29/58 | €18,035 | €17,178 | -€857 | -4.7% |
| Cash at bank and in hand | 54/58 | €18,035 | €17,178 | -€857 | -4.7% |
| Total equity and liabilities | 10/49 | €18,035 | €17,178 | -€857 | -4.7% |
| Equity | 10/15 | €16,114 | €14,885 | -€1,229 | -7.6% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €4,521 | €4,521 | = | 0.0% |
| Distributable reserves | 133 | €4,521 | €4,521 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,093 | €3,864 | -€1,229 | -24.1% |
| Amounts payable | 17/49 | €1,921 | €2,294 | +€372 | +19.4% |
| Amounts payable within one year | 42/48 | €1,921 | €2,294 | +€372 | +19.4% |
| Other amounts payable | 47/48 | €1,921 | €2,294 | +€372 | +19.4% |
| Other operating charges | 640/8 | €217 | €318 | +€101 | +46.5% |
| Gross operating margin | 9900 | -€746 | -€826 | -€80 | -10.7% |
| Operating profit (loss) | 9901 | -€963 | -€1,144 | -€181 | -18.8% |
| Financial charges | 65/66B | €69 | €86 | +€17 | +24.0% |
| Recurring financial charges | 65 | €69 | €86 | +€17 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,032 | -€1,229 | -€197 | -19.1% |
| Profit (loss) for the period | 9904 | -€1,032 | -€1,229 | -€197 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,032 | -€1,229 | -€197 | -19.1% |
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 30 September 2026 via checked.be.