3V-LIVING: what changed
Two financial 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.
3V-LIVING
Largest movements
- Receivables within one year +€189,259
up €189,259 (+91.3%), from €207,343 to €396,602
of which Trade receivables: +€140,051
- Cash -€27,092
down €27,092 (-89.4%), from €30,299 to €3,207
mainly Receivables within one year (-€189,259) and Net result for the year (-€92,316)
- Tangible fixed assets -€16,147
down €16,147 (-29.1%), from €55,417 to €39,270
of which Leasing and similar rights: -€15,266
- Trade debts +€207,921
up €207,921 (+473%), from €43,968 to €251,889
- Profit (loss) carried forward -€92,316
down €92,316 (-51.7%), from €178,439 to €86,122
- Other debts +€41,447
up €41,447 (+24.7%), from €168,013 to €209,460
- Debts after one year -€20,009
down €20,009 (-37.3%), from €53,615 to €33,606
- Accrued charges and deferred income +€12,666
new in 2025: €12,666
- Gross operating margin -€47,515
down €47,515 (-212%), from -€22,397 to -€69,911
- Financial charges +€11,787
up €11,787 (+298%), from €3,950 to €15,737
- Financial income +€4,926
up €4,926 (+54.3%), from €9,079 to €14,005
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.
Derived cash bridge
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 | €481,495 | €632,544 | +€151,049 | +31.4% |
| Fixed assets | 21/28 | €55,417 | €39,270 | -€16,147 | -29.1% |
| Tangible fixed assets | 22/27 | €55,417 | €39,270 | -€16,147 | -29.1% |
| Furniture and vehicles | 24 | €3,011 | €2,130 | -€881 | -29.3% |
| Leasing and similar rights | 25 | €52,405 | €37,140 | -€15,266 | -29.1% |
| Current assets | 29/58 | €426,078 | €593,275 | +€167,196 | +39.2% |
| Amounts receivable after more than one year | 29 | €186,774 | €191,774 | +€5,000 | +2.7% |
| Other amounts receivable | 291 | €186,774 | €191,774 | +€5,000 | +2.7% |
| Amounts receivable within one year | 40/41 | €207,343 | €396,602 | +€189,259 | +91.3% |
| Trade receivables | 40 | €95,941 | €235,992 | +€140,051 | +146% |
| Other amounts receivable | 41 | €111,403 | €160,610 | +€49,207 | +44.2% |
| Cash at bank and in hand | 54/58 | €30,299 | €3,207 | -€27,092 | -89.4% |
| Deferred charges and accrued income | 490/1 | €1,662 | €1,692 | +€30 | +1.8% |
| Total equity and liabilities | 10/49 | €481,495 | €632,544 | +€151,049 | +31.4% |
| Equity | 10/15 | €194,799 | €102,482 | -€92,316 | -47.4% |
| Contributions | 10/11 | €14,500 | €14,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €178,439 | €86,122 | -€92,316 | -51.7% |
| Amounts payable | 17/49 | €286,696 | €530,062 | +€243,366 | +84.9% |
| Amounts payable after more than one year | 17 | €53,615 | €33,606 | -€20,009 | -37.3% |
| Financial debts | 170/4 | €53,615 | €33,606 | -€20,009 | -37.3% |
| Amounts payable within one year | 42/48 | €233,081 | €483,790 | +€250,709 | +108% |
| Current portion of amounts payable after more than one year | 42 | €19,130 | €18,376 | -€754 | -3.9% |
| Financial debts | 43 | €505 | €3,419 | +€2,914 | +577% |
| Credit institutions | 430/8 | €505 | €3,419 | +€2,914 | +577% |
| Trade debts | 44 | €43,968 | €251,889 | +€207,921 | +473% |
| Suppliers | 440/4 | €43,968 | €251,889 | +€207,921 | +473% |
| Taxes, remuneration and social security | 45 | €1,465 | €645 | -€820 | -56.0% |
| Taxes | 450/3 | €1,465 | €645 | -€820 | -56.0% |
| Other amounts payable | 47/48 | €168,013 | €209,460 | +€41,447 | +24.7% |
| Accrued charges and deferred income | 492/3 | - | €12,666 | +€12,666 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,140 | €17,097 | -€42 | -0.2% |
| Other operating charges | 640/8 | €3,358 | €3,267 | -€91 | -2.7% |
| Gross operating margin | 9900 | -€22,397 | -€69,911 | -€47,515 | -212% |
| Operating profit (loss) | 9901 | -€42,894 | -€90,276 | -€47,382 | -110% |
| Financial income | 75/76B | €9,079 | €14,005 | +€4,926 | +54.3% |
| Recurring financial income | 75 | €9,079 | €14,005 | +€4,926 | +54.3% |
| Financial charges | 65/66B | €3,950 | €15,737 | +€11,787 | +298% |
| Recurring financial charges | 65 | €3,950 | €15,737 | +€11,787 | +298% |
| Profit (loss) for the period before taxes | 9903 | -€37,765 | -€92,007 | -€54,243 | -144% |
| Income taxes | 67/77 | €336 | €309 | -€27 | -8.2% |
| Profit (loss) for the period | 9904 | -€38,101 | -€92,316 | -€54,215 | -142% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,101 | -€92,316 | -€54,215 | -142% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.