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 -€413,952
down €413,952 (-64.7%), from €639,493 to €225,541
of which Other amounts receivable: -€413,794
- Current investments -€120,467
down €120,467 (-18.5%), from €650,000 to €529,533
- Other debts -€693,672
down €693,672 (-90.9%), from €763,519 to €69,847
- Reserves +€182,799
up €182,799 (+18.8%), from €974,501 to €1.2m
of which Distributable reserves: +€210,819
- Tax, wage and social debts -€34,300
down €34,300 (-47.2%), from €72,598 to €38,298
of which Taxes: -€34,300
- Financial income -€42,698
down €42,698 (-17.0%), from €250,437 to €207,739
- Gross operating margin -€13,719
down €13,719 (-14.1%), from €97,562 to €83,843
- Taxes -€6,046
down €6,046 (-13.1%), from €46,047 to €40,002
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 | €1,823,018 | €1,278,150 | -€544,869 | -29.9% |
| Fixed assets | 21/28 | €496,889 | €484,814 | -€12,076 | -2.4% |
| Tangible fixed assets | 22/27 | €45,920 | €33,845 | -€12,076 | -26.3% |
| Furniture and vehicles | 24 | €45,920 | €33,845 | -€12,076 | -26.3% |
| Financial fixed assets | 28 | €450,969 | €450,969 | = | 0.0% |
| Current assets | 29/58 | €1,326,129 | €793,336 | -€532,793 | -40.2% |
| Amounts receivable within one year | 40/41 | €639,493 | €225,541 | -€413,952 | -64.7% |
| Trade receivables | 40 | €15,284 | €15,125 | -€159 | -1.0% |
| Other amounts receivable | 41 | €624,209 | €210,416 | -€413,794 | -66.3% |
| Current investments | 50/53 | €650,000 | €529,533 | -€120,467 | -18.5% |
| Cash at bank and in hand | 54/58 | €33,952 | €36,855 | +€2,904 | +8.6% |
| Deferred charges and accrued income | 490/1 | €2,684 | €1,407 | -€1,277 | -47.6% |
| Total equity and liabilities | 10/49 | €1,823,018 | €1,278,150 | -€544,869 | -29.9% |
| Equity | 10/15 | €986,901 | €1,169,700 | +€182,799 | +18.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €974,501 | €1,157,300 | +€182,799 | +18.8% |
| Non-distributable reserves | 130/1 | €28,020 | €0 | -€28,020 | -100% |
| Reserves not available under the articles | 1311 | €28,020 | €0 | -€28,020 | -100% |
| Distributable reserves | 133 | €946,481 | €1,157,300 | +€210,819 | +22.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €836,117 | €108,449 | -€727,668 | -87.0% |
| Amounts payable within one year | 42/48 | €836,117 | €108,449 | -€727,668 | -87.0% |
| Trade debts | 44 | - | €304 | +€304 | |
| Suppliers | 440/4 | - | €304 | +€304 | |
| Taxes, remuneration and social security | 45 | €72,598 | €38,298 | -€34,300 | -47.2% |
| Taxes | 450/3 | €69,440 | €35,140 | -€34,300 | -49.4% |
| Remuneration and social security | 454/9 | €3,158 | €3,158 | = | 0.0% |
| Other amounts payable | 47/48 | €763,519 | €69,847 | -€693,672 | -90.9% |
| Non-recurring operating income | 76A | €11,200 | €0 | -€11,200 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,076 | €12,076 | = | 0.0% |
| Other operating charges | 640/8 | €1,221 | €1,412 | +€191 | +15.6% |
| Gross operating margin | 9900 | €97,562 | €83,843 | -€13,719 | -14.1% |
| Operating profit (loss) | 9901 | €84,265 | €70,355 | -€13,909 | -16.5% |
| Financial income | 75/76B | €250,437 | €207,739 | -€42,698 | -17.0% |
| Recurring financial income | 75 | €250,437 | €207,739 | -€42,698 | -17.0% |
| Financial charges | 65/66B | €357 | €293 | -€64 | -17.9% |
| Recurring financial charges | 65 | €357 | €293 | -€64 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €334,345 | €277,801 | -€56,544 | -16.9% |
| Income taxes | 67/77 | €46,047 | €40,002 | -€6,046 | -13.1% |
| Profit (loss) for the period | 9904 | €288,297 | €237,799 | -€50,498 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €288,297 | €237,799 | -€50,498 | -17.5% |
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 18 October 2026 via checked.be.