La Vida Loca: 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.
La Vida Loca
Largest movements
- Tangible fixed assets -€5,641
down €5,641 (-15.2%), from €36,998 to €31,358
- Cash -€3,760
down €3,760 (-40.3%), from €9,340 to €5,580
mainly Debts after one year (-€8,131) and Trade debts (-€4,324)
- Receivables within one year -€3,575
down €3,575 (-42.6%), from €8,401 to €4,826
of which Trade receivables: -€3,768
- Debts after one year -€8,131
no longer reported in 2025 (was €8,131)
- Trade debts -€4,324
down €4,324 (-34.7%), from €12,456 to €8,132
- Other debts -€4,137
down €4,137 (-11.4%), from €36,392 to €32,255
- Short-term financial debts +€3,830
up €3,830 (+210%), from €1,827 to €5,657
- Current portion of long-term debt -€2,572
down €2,572 (-23.8%), from €10,800 to €8,228
- Gross operating margin -€8,923
down €8,923 (-21.2%), from €42,079 to €33,155
- Depreciation -€3,162
down €3,162 (-35.9%), from €8,802 to €5,641
- Staff costs -€1,089
down €1,089 (-4.9%), from €22,164 to €21,076
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 | €57,436 | €44,413 | -€13,022 | -22.7% |
| Fixed assets | 21/28 | €37,148 | €31,508 | -€5,641 | -15.2% |
| Tangible fixed assets | 22/27 | €36,998 | €31,358 | -€5,641 | -15.2% |
| Plant, machinery and equipment | 23 | €36,998 | €31,358 | -€5,641 | -15.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €20,287 | €12,906 | -€7,382 | -36.4% |
| Stocks and contracts in progress | 3 | €2,547 | €2,500 | -€47 | -1.8% |
| Stocks | 30/36 | €2,547 | €2,500 | -€47 | -1.8% |
| Amounts receivable within one year | 40/41 | €8,401 | €4,826 | -€3,575 | -42.6% |
| Trade receivables | 40 | €8,401 | €4,633 | -€3,768 | -44.8% |
| Other amounts receivable | 41 | - | €193 | +€193 | |
| Cash at bank and in hand | 54/58 | €9,340 | €5,580 | -€3,760 | -40.3% |
| Total equity and liabilities | 10/49 | €57,436 | €44,413 | -€13,022 | -22.7% |
| Equity | 10/15 | -€15,622 | -€13,518 | +€2,104 | +13.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,622 | -€33,518 | +€2,104 | +5.9% |
| Amounts payable | 17/49 | €73,058 | €57,931 | -€15,127 | -20.7% |
| Amounts payable after more than one year | 17 | €8,131 | - | -€8,131 | |
| Financial debts | 170/4 | €8,131 | - | -€8,131 | |
| Amounts payable within one year | 42/48 | €64,927 | €57,931 | -€6,996 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €10,800 | €8,228 | -€2,572 | -23.8% |
| Financial debts | 43 | €1,827 | €5,657 | +€3,830 | +210% |
| Credit institutions | 430/8 | €1,827 | €5,657 | +€3,830 | +210% |
| Trade debts | 44 | €12,456 | €8,132 | -€4,324 | -34.7% |
| Suppliers | 440/4 | €12,456 | €8,132 | -€4,324 | -34.7% |
| Taxes, remuneration and social security | 45 | €3,452 | €3,659 | +€208 | +6.0% |
| Taxes | 450/3 | €400 | €856 | +€456 | +114% |
| Remuneration and social security | 454/9 | €3,052 | €2,803 | -€248 | -8.1% |
| Other amounts payable | 47/48 | €36,392 | €32,255 | -€4,137 | -11.4% |
| Remuneration, social security and pensions | 62 | €22,164 | €21,076 | -€1,089 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,802 | €5,641 | -€3,162 | -35.9% |
| Other operating charges | 640/8 | €2,178 | €1,987 | -€191 | -8.8% |
| Gross operating margin | 9900 | €42,079 | €33,155 | -€8,923 | -21.2% |
| Operating profit (loss) | 9901 | €8,934 | €4,452 | -€4,482 | -50.2% |
| Financial income | 75/76B | €328 | €5 | -€322 | -98.3% |
| Recurring financial income | 75 | €328 | €5 | -€322 | -98.3% |
| Financial charges | 65/66B | €2,469 | €2,171 | -€299 | -12.1% |
| Recurring financial charges | 65 | €2,469 | €2,171 | -€299 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €6,792 | €2,286 | -€4,506 | -66.3% |
| Income taxes | 67/77 | €380 | €182 | -€197 | -52.0% |
| Profit (loss) for the period | 9904 | €6,413 | €2,104 | -€4,309 | -67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,413 | €2,104 | -€4,309 | -67.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.