INT LIVA: what changed
Two fiscal 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.
INT LIVA
Largest movements
- Tangible fixed assets +€17,632
up €17,632 (+178.6%), from €9,874 to €27,506
of which Plant, machinery and equipment: +€15,397
- Deferred charges and accrued income -€10,073
down €10,073 (-41.2%), from €24,435 to €14,362
- Receivables within one year +€3,307
up €3,307 (+35.3%), from €9,367 to €12,675
of which Other amounts receivable: +€8,104
- Tax, wage and social debts +€15,045
up €15,045 (+66.2%), from €22,711 to €37,755
- Trade debts -€10,222
down €10,222 (-99.6%), from €10,268 to €46
- Reserves +€6,963
up €6,963 (+374.5%), from €1,859 to €8,822
of which Distributable reserves: +€6,963
- Debts after one year -€2,776
down €2,776 (-24.3%), from €11,430 to €8,654
- Current portion of long-term debt +€2,392
up €2,392 (+35.1%), from €6,820 to €9,211
- Gross operating margin +€8,301
up €8,301 (+50.3%), from €16,492 to €24,793
- Other operating charges -€2,426
down €2,426 (-73.8%), from €3,288 to €862
- Depreciation +€1,744
up €1,744 (+35.9%), from €4,864 to €6,608
- Financial charges +€916
up €916 (+35.2%), from €2,603 to €3,519
- Taxes +€737
up €737 (+29.8%), from €2,471 to €3,208
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.
Cash bridge derived
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 | €84,904 | €96,088 | +€11,184 | +13.2% |
| Fixed assets | 21/28 | €48,874 | €66,506 | +€17,632 | +36.1% |
| Tangible fixed assets | 22/27 | €9,874 | €27,506 | +€17,632 | +178.6% |
| Land and buildings | 22 | - | €3,827 | +€3,827 | |
| Plant, machinery and equipment | 23 | €5,970 | €21,367 | +€15,397 | +257.9% |
| Other tangible fixed assets | 26 | €3,903 | €2,312 | -€1,591 | -40.8% |
| Financial fixed assets | 28 | €39,000 | €39,000 | = | 0.0% |
| Current assets | 29/58 | €36,030 | €29,582 | -€6,448 | -17.9% |
| Amounts receivable within one year | 40/41 | €9,367 | €12,675 | +€3,307 | +35.3% |
| Trade receivables | 40 | €6,474 | €1,678 | -€4,796 | -74.1% |
| Other amounts receivable | 41 | €2,893 | €10,997 | +€8,104 | +280.1% |
| Cash at bank and in hand | 54/58 | €2,228 | €2,546 | +€318 | +14.3% |
| Deferred charges and accrued income | 490/1 | €24,435 | €14,362 | -€10,073 | -41.2% |
| Total equity and liabilities | 10/49 | €84,904 | €96,088 | +€11,184 | +13.2% |
| Equity | 10/15 | €32,725 | €39,687 | +€6,963 | +21.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,859 | €8,822 | +€6,963 | +374.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,859 | €8,822 | +€6,963 | +374.5% |
| Profit (loss) carried forward | 14 | €11,865 | €11,865 | = | 0.0% |
| Amounts payable | 17/49 | €52,179 | €56,401 | +€4,221 | +8.1% |
| Amounts payable after more than one year | 17 | €11,430 | €8,654 | -€2,776 | -24.3% |
| Financial debts | 170/4 | €11,430 | €8,654 | -€2,776 | -24.3% |
| Amounts payable within one year | 42/48 | €40,015 | €47,012 | +€6,997 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €6,820 | €9,211 | +€2,392 | +35.1% |
| Trade debts | 44 | €10,268 | €46 | -€10,222 | -99.6% |
| Suppliers | 440/4 | €10,268 | €46 | -€10,222 | -99.6% |
| Taxes, remuneration and social security | 45 | €22,711 | €37,755 | +€15,045 | +66.2% |
| Taxes | 450/3 | €22,711 | €37,755 | +€15,045 | +66.2% |
| Other amounts payable | 47/48 | €216 | €0 | -€216 | -100.0% |
| Accrued charges and deferred income | 492/3 | €734 | €734 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,864 | €6,608 | +€1,744 | +35.9% |
| Other operating charges | 640/8 | €3,288 | €862 | -€2,426 | -73.8% |
| Non-recurring operating charges | 66A | - | €3,633 | +€3,633 | |
| Gross operating margin | 9900 | €16,492 | €24,793 | +€8,301 | +50.3% |
| Operating profit (loss) | 9901 | €8,340 | €13,689 | +€5,349 | +64.1% |
| Financial income | 75/76B | €61 | €0 | -€61 | -100.0% |
| Recurring financial income | 75 | €61 | €0 | -€61 | -100.0% |
| Financial charges | 65/66B | €2,603 | €3,519 | +€916 | +35.2% |
| Recurring financial charges | 65 | €2,603 | €3,519 | +€916 | +35.2% |
| Profit (loss) for the period before taxes | 9903 | €5,798 | €10,171 | +€4,372 | +75.4% |
| Income taxes | 67/77 | €2,471 | €3,208 | +€737 | +29.8% |
| Profit (loss) for the period | 9904 | €3,328 | €6,963 | +€3,635 | +109.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,328 | €6,963 | +€3,635 | +109.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.