Young Levels: 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.
What changed
Young Levels
NACE 47.721, Retail sale of footwear
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€98,179
2024 · €13,991+€84,188
Equity
€152,234
2024 · €60,055+€92,179
Cash
€15,613
2024 · €15,173+€440
Balance sheet total
€232,085
2024 · €101,107+€130,978
Largest movements
Assets
- Receivables within one year +€135,734
up €135,734 (+284.7%), from €47,672 to €183,406
of which Trade receivables: +€126,776
- Stocks and contracts -€3,134
down €3,134 (-75.8%), from €4,134 to €1,000
Equity and liabilities
- Reserves +€92,000
up €92,000 (+703.3%), from €13,082 to €105,082
of which Distributable reserves: +€92,000
- Tax, wage and social debts +€39,409
up €39,409 (+906.0%), from €4,350 to €43,759
Income statement
- Gross operating margin +€120,282
up €120,282 (+633.3%), from €18,992 to €139,274
- Taxes +€36,316
up €36,316 (+995.9%), from €3,647 to €39,963
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.
Result 2024
€13,991
Gross operating margin
+€120,282
Depreciation
-€403
Other operating charges
+€311
Financial income
+€280
Financial charges
+€34
Taxes
-€36,316
Result 2025
€98,179
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.
From operations
+€8,440
Investment
€0
Financing
-€8,000
Cash 2024
€15,173
From operations (derived)
+€8,440
Net result for the year
+€98,179
Depreciation
+€586
Stocks and contracts
+€3,134
Receivables within one year
-€135,734
Deferred charges and accrued income
+€1,478
Trade debts
-€578
Tax, wage and social debts
+€39,409
Other debts
+€2,159
Accrued charges and deferred income
-€192
Financing
-€8,000
Debts after one year
-€2,000
Contributions, distributions and other
-€6,000
Cash 2025
€15,613
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,107 | €232,085 | +€130,978 | +129.5% |
| Fixed assets | 21/28 | €2,216 | €1,630 | -€586 | -26.4% |
| Tangible fixed assets | 22/27 | €1,743 | €1,157 | -€586 | -33.6% |
| Furniture and vehicles | 24 | €1,743 | €1,157 | -€586 | -33.6% |
| Financial fixed assets | 28 | €474 | €474 | = | 0.0% |
| Current assets | 29/58 | €98,891 | €230,455 | +€131,564 | +133.0% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €4,134 | €1,000 | -€3,134 | -75.8% |
| Stocks | 30/36 | €4,134 | €1,000 | -€3,134 | -75.8% |
| Amounts receivable within one year | 40/41 | €47,672 | €183,406 | +€135,734 | +284.7% |
| Trade receivables | 40 | €44,898 | €171,674 | +€126,776 | +282.4% |
| Other amounts receivable | 41 | €2,774 | €11,732 | +€8,958 | +322.9% |
| Cash at bank and in hand | 54/58 | €15,173 | €15,613 | +€440 | +2.9% |
| Deferred charges and accrued income | 490/1 | €1,913 | €435 | -€1,478 | -77.3% |
| Total equity and liabilities | 10/49 | €101,107 | €232,085 | +€130,978 | +129.5% |
| Equity | 10/15 | €60,055 | €152,234 | +€92,179 | +153.5% |
| Contributions | 10/11 | €36,600 | €36,600 | = | 0.0% |
| Reserves | 13 | €13,082 | €105,082 | +€92,000 | +703.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,222 | €103,222 | +€92,000 | +819.8% |
| Profit (loss) carried forward | 14 | €10,373 | €10,553 | +€179 | +1.7% |
| Amounts payable | 17/49 | €41,052 | €79,851 | +€38,799 | +94.5% |
| Amounts payable after more than one year | 17 | €26,000 | €24,000 | -€2,000 | -7.7% |
| Financial debts | 170/4 | €26,000 | €24,000 | -€2,000 | -7.7% |
| Amounts payable within one year | 42/48 | €14,860 | €55,851 | +€40,991 | +275.9% |
| Trade debts | 44 | €6,801 | €6,223 | -€578 | -8.5% |
| Suppliers | 440/4 | €6,801 | €6,223 | -€578 | -8.5% |
| Taxes, remuneration and social security | 45 | €4,350 | €43,759 | +€39,409 | +906.0% |
| Taxes | 450/3 | €4,350 | €43,759 | +€39,409 | +906.0% |
| Other amounts payable | 47/48 | €3,709 | €5,868 | +€2,159 | +58.2% |
| Accrued charges and deferred income | 492/3 | €192 | €0 | -€192 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183 | €586 | +€403 | +220.2% |
| Other operating charges | 640/8 | €967 | €656 | -€311 | -32.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €18,992 | €139,274 | +€120,282 | +633.3% |
| Operating profit (loss) | 9901 | €17,842 | €138,032 | +€120,190 | +673.6% |
| Financial income | 75/76B | €477 | €757 | +€280 | +58.6% |
| Recurring financial income | 75 | €477 | €757 | +€280 | +58.6% |
| Financial charges | 65/66B | €681 | €647 | -€34 | -5.0% |
| Recurring financial charges | 65 | €681 | €647 | -€34 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €17,638 | €138,142 | +€120,504 | +683.2% |
| Income taxes | 67/77 | €3,647 | €39,963 | +€36,316 | +995.9% |
| Profit (loss) for the period | 9904 | €13,991 | €98,179 | +€84,188 | +601.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,991 | €98,179 | +€84,188 | +601.7% |
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 7 October 2026 via checked.be.