GREAT 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.
GREAT LIVING
Largest movements
- Stocks and contracts +€14,721
up €14,721 (+90.1%), from €16,342 to €31,063
- Receivables within one year +€14,684
up €14,684 (+20.6%), from €71,348 to €86,032
of which Other amounts receivable: +€19,744
- Cash -€6,320
down €6,320 (-65.4%), from €9,666 to €3,345
mainly Stocks and contracts (-€14,721) and Receivables within one year (-€14,684)
- Reserves +€13,487
up €13,487 (+725%), from €1,860 to €15,347
of which Distributable reserves: +€13,487
- Advances received +€9,574
up €9,574 (+27.8%), from €34,485 to €44,059
- Tax, wage and social debts -€3,291
down €3,291 (-26.3%), from €12,506 to €9,215
of which Taxes: -€3,629
- Trade debts +€3,276
up €3,276 (+8.9%), from €36,916 to €40,191
- Staff costs +€6,945
up €6,945 (+161%), from €4,318 to €11,263
- Gross operating margin +€4,020
up €4,020 (+12.4%), from €32,384 to €36,404
- Other operating charges -€1,172
down €1,172 (-58.4%), from €2,008 to €836
- Taxes +€1,129
up €1,129 (+20.8%), from €5,431 to €6,560
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 | €159,778 | €184,529 | +€24,751 | +15.5% |
| Fixed assets | 21/28 | €1,950 | €3,607 | +€1,657 | +85.0% |
| Tangible fixed assets | 22/27 | - | €1,657 | +€1,657 | |
| Furniture and vehicles | 24 | - | €1,657 | +€1,657 | |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €157,828 | €180,922 | +€23,094 | +14.6% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €16,342 | €31,063 | +€14,721 | +90.1% |
| Stocks | 30/36 | €16,342 | €31,063 | +€14,721 | +90.1% |
| Amounts receivable within one year | 40/41 | €71,348 | €86,032 | +€14,684 | +20.6% |
| Trade receivables | 40 | €17,664 | €12,604 | -€5,060 | -28.6% |
| Other amounts receivable | 41 | €53,684 | €73,428 | +€19,744 | +36.8% |
| Cash at bank and in hand | 54/58 | €9,666 | €3,345 | -€6,320 | -65.4% |
| Deferred charges and accrued income | 490/1 | €472 | €482 | +€10 | +2.0% |
| Total equity and liabilities | 10/49 | €159,778 | €184,529 | +€24,751 | +15.5% |
| Equity | 10/15 | €52,871 | €66,357 | +€13,487 | +25.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €15,347 | +€13,487 | +725% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €15,347 | +€13,487 | +725% |
| Profit (loss) carried forward | 14 | €32,411 | €32,411 | = | 0.0% |
| Amounts payable | 17/49 | €106,907 | €118,171 | +€11,264 | +10.5% |
| Amounts payable within one year | 42/48 | €106,907 | €117,704 | +€10,797 | +10.1% |
| Financial debts | 43 | €23,000 | €24,238 | +€1,238 | +5.4% |
| Credit institutions | 430/8 | €23,000 | €24,238 | +€1,238 | +5.4% |
| Trade debts | 44 | €36,916 | €40,191 | +€3,276 | +8.9% |
| Suppliers | 440/4 | €36,916 | €40,191 | +€3,276 | +8.9% |
| Advances received on contracts in progress | 46 | €34,485 | €44,059 | +€9,574 | +27.8% |
| Taxes, remuneration and social security | 45 | €12,506 | €9,215 | -€3,291 | -26.3% |
| Taxes | 450/3 | €11,969 | €8,340 | -€3,629 | -30.3% |
| Remuneration and social security | 454/9 | €537 | €875 | +€338 | +63.0% |
| Accrued charges and deferred income | 492/3 | - | €468 | +€468 | |
| Remuneration, social security and pensions | 62 | €4,318 | €11,263 | +€6,945 | +161% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €99 | +€99 | |
| Other operating charges | 640/8 | €2,008 | €836 | -€1,172 | -58.4% |
| Gross operating margin | 9900 | €32,384 | €36,404 | +€4,020 | +12.4% |
| Operating profit (loss) | 9901 | €26,059 | €24,206 | -€1,853 | -7.1% |
| Financial income | 75/76B | €4 | €4 | +€0 | +0.3% |
| Recurring financial income | 75 | €4 | €4 | +€0 | +0.3% |
| Financial charges | 65/66B | €3,855 | €4,164 | +€309 | +8.0% |
| Recurring financial charges | 65 | €3,855 | €4,164 | +€309 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €22,208 | €20,046 | -€2,162 | -9.7% |
| Income taxes | 67/77 | €5,431 | €6,560 | +€1,129 | +20.8% |
| Profit (loss) for the period | 9904 | €16,777 | €13,487 | -€3,290 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,777 | €13,487 | -€3,290 | -19.6% |
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 31 October 2026 via checked.be.