FOR 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.
FOR LIVING
Largest movements
- Receivables within one year +€29,994
up €29,994 (+58.1%), from €51,633 to €81,627
of which Other amounts receivable: +€24,967
- Cash -€7,139
down €7,139 (-89.6%), from €7,966 to €827
mainly Receivables within one year (-€29,994) and Trade debts (-€16,405)
- Deferred charges and accrued income -€4,959
down €4,959 (-46.7%), from €10,611 to €5,652
- Profit (loss) carried forward +€36,117
up €36,117 (+109%), from €33,104 to €69,221
- Trade debts -€16,405
down €16,405 (-58.8%), from €27,897 to €11,492
- Other debts -€10,430
no longer reported in 2025 (was €10,430)
- Tax, wage and social debts +€8,994
up €8,994 (+312%), from €2,882 to €11,876
- Turnover +€19,310
up €19,310 (+9.2%), from €210,452 to €229,762
- Gross operating margin +€18,242
up €18,242 (+44.4%), from €41,070 to €59,312
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 | €76,313 | €94,589 | +€18,276 | +23.9% |
| Fixed assets | 21/28 | €6,103 | €6,483 | +€380 | +6.2% |
| Tangible fixed assets | 22/27 | €5,535 | €5,915 | +€380 | +6.9% |
| Furniture and vehicles | 24 | €5,535 | €5,915 | +€380 | +6.9% |
| Financial fixed assets | 28 | €568 | €568 | = | 0.0% |
| Current assets | 29/58 | €70,210 | €88,106 | +€17,896 | +25.5% |
| Amounts receivable within one year | 40/41 | €51,633 | €81,627 | +€29,994 | +58.1% |
| Trade receivables | 40 | €6,371 | €11,398 | +€5,028 | +78.9% |
| Other amounts receivable | 41 | €45,262 | €70,229 | +€24,967 | +55.2% |
| Cash at bank and in hand | 54/58 | €7,966 | €827 | -€7,139 | -89.6% |
| Deferred charges and accrued income | 490/1 | €10,611 | €5,652 | -€4,959 | -46.7% |
| Total equity and liabilities | 10/49 | €76,313 | €94,589 | +€18,276 | +23.9% |
| Equity | 10/15 | €35,104 | €71,221 | +€36,117 | +103% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,104 | €69,221 | +€36,117 | +109% |
| Amounts payable | 17/49 | €41,209 | €23,368 | -€17,841 | -43.3% |
| Amounts payable within one year | 42/48 | €41,209 | €23,368 | -€17,841 | -43.3% |
| Trade debts | 44 | €27,897 | €11,492 | -€16,405 | -58.8% |
| Suppliers | 440/4 | €27,897 | €11,492 | -€16,405 | -58.8% |
| Taxes, remuneration and social security | 45 | €2,882 | €11,876 | +€8,994 | +312% |
| Taxes | 450/3 | €2,882 | €11,876 | +€8,994 | +312% |
| Other amounts payable | 47/48 | €10,430 | - | -€10,430 | |
| Turnover | 70 | €210,452 | €229,762 | +€19,310 | +9.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €169,383 | €170,450 | +€1,068 | +0.6% |
| Remuneration, social security and pensions | 62 | €17,792 | €17,237 | -€555 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,199 | €2,329 | +€130 | +5.9% |
| Other operating charges | 640/8 | €3,461 | €3,201 | -€260 | -7.5% |
| Gross operating margin | 9900 | €41,070 | €59,312 | +€18,242 | +44.4% |
| Operating profit (loss) | 9901 | €17,618 | €36,544 | +€18,927 | +107% |
| Financial income | 75/76B | €0 | €529 | +€528 | +293,544% |
| Recurring financial income | 75 | €0 | €529 | +€528 | +293,544% |
| Financial charges | 65/66B | €1,431 | €956 | -€474 | -33.2% |
| Recurring financial charges | 65 | €1,431 | €956 | -€474 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €16,187 | €36,117 | +€19,929 | +123% |
| Profit (loss) for the period | 9904 | €16,187 | €36,117 | +€19,929 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €16,187 | €36,117 | +€19,929 | +123% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.