FOR LIVING IMMO: 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 IMMO
Largest movements
- Tangible fixed assets -€63,030
down €63,030 (-13.0%), from €483,291 to €420,261
of which Land and buildings: -€61,462
- Receivables within one year +€23,676
up €23,676 (+12.7%), from €187,132 to €210,809
of which Trade receivables: +€23,676
- Cash +€13,581
up €13,581 (+171%), from €7,942 to €21,523
mainly Depreciation (+€64,630) and Other debts (+€6,540)
- Profit (loss) carried forward -€32,206
down €32,206 (-54.9%), from €58,635 to €26,429
- Turnover +€34,176
up €34,176 (+160%), from €21,400 to €55,576
- Gross operating margin +€20,129
up €20,129 (+83.4%), from €24,123 to €44,251
- Purchases and services +€7,848
up €7,848 (+72.5%), from €10,821 to €18,669
- Other operating charges +€1,172
up €1,172 (+42.7%), from €2,742 to €3,914
- Financial charges -€849
down €849 (-9.7%), from €8,761 to €7,912
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €680,461 | €654,688 | -€25,773 | -3.8% |
| Fixed assets | 21/28 | €485,386 | €422,356 | -€63,030 | -13.0% |
| Tangible fixed assets | 22/27 | €483,291 | €420,261 | -€63,030 | -13.0% |
| Land and buildings | 22 | €460,968 | €399,506 | -€61,462 | -13.3% |
| Plant, machinery and equipment | 23 | €7,253 | €6,164 | -€1,089 | -15.0% |
| Furniture and vehicles | 24 | €15,070 | €14,591 | -€479 | -3.2% |
| Financial fixed assets | 28 | €2,095 | €2,095 | = | 0.0% |
| Current assets | 29/58 | €195,075 | €232,332 | +€37,257 | +19.1% |
| Amounts receivable within one year | 40/41 | €187,132 | €210,809 | +€23,676 | +12.7% |
| Trade receivables | 40 | €138,881 | €162,557 | +€23,676 | +17.0% |
| Other amounts receivable | 41 | €48,251 | €48,251 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,942 | €21,523 | +€13,581 | +171% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | 0.0% |
| Total equity and liabilities | 10/49 | €680,461 | €654,688 | -€25,773 | -3.8% |
| Equity | 10/15 | €65,235 | €33,029 | -€32,206 | -49.4% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,635 | €26,429 | -€32,206 | -54.9% |
| Amounts payable | 17/49 | €615,226 | €621,659 | +€6,432 | +1.0% |
| Amounts payable after more than one year | 17 | €287,571 | €281,987 | -€5,583 | -1.9% |
| Financial debts | 170/4 | €287,571 | €281,987 | -€5,583 | -1.9% |
| Amounts payable within one year | 42/48 | €327,656 | €339,671 | +€12,016 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €5,434 | €6,107 | +€673 | +12.4% |
| Trade debts | 44 | €10,145 | €9,552 | -€593 | -5.8% |
| Suppliers | 440/4 | €10,145 | €9,552 | -€593 | -5.8% |
| Taxes, remuneration and social security | 45 | €22,730 | €28,124 | +€5,395 | +23.7% |
| Taxes | 450/3 | €22,730 | €28,124 | +€5,395 | +23.7% |
| Other amounts payable | 47/48 | €289,347 | €295,887 | +€6,540 | +2.3% |
| Turnover | 70 | €21,400 | €55,576 | +€34,176 | +160% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,821 | €18,669 | +€7,848 | +72.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,855 | €64,630 | +€775 | +1.2% |
| Other operating charges | 640/8 | €2,742 | €3,914 | +€1,172 | +42.7% |
| Gross operating margin | 9900 | €24,123 | €44,251 | +€20,129 | +83.4% |
| Operating profit (loss) | 9901 | -€42,475 | -€24,293 | +€18,181 | +42.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €8,761 | €7,912 | -€849 | -9.7% |
| Recurring financial charges | 65 | €8,761 | €7,912 | -€849 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | -€51,235 | -€32,206 | +€19,029 | +37.1% |
| Profit (loss) for the period | 9904 | -€51,235 | -€32,206 | +€19,029 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,235 | -€32,206 | +€19,029 | +37.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.