LA VIVE: what changed
LA VIVE
Largest movements
- Cash -€10,940
down €10,940 (-66.4%), from €16,484 to €5,544
mainly Investment in fixed assets (net) (-€11,145) and Receivables within one year (-€6,332)
- Receivables within one year +€6,332
up €6,332 (+51.1%), from €12,388 to €18,719
of which Trade receivables: +€4,993
- Tangible fixed assets +€2,950
up €2,950 (+10.6%), from €27,784 to €30,733
of which Plant, machinery and equipment: +€1,987
- Profit (loss) carried forward -€5,011
new in 2025: -€5,011
- Trade debts +€1,760
up €1,760 (+38.7%), from €4,545 to €6,304
- Other debts +€1,258
up €1,258 (+627%), from €201 to €1,459
- Gross operating margin -€21,248
down €21,248 (-85.1%), from €24,964 to €3,716
- Taxes -€4,329
no longer reported in 2025 (was €4,329)
- Depreciation +€2,955
up €2,955 (+56.4%), from €5,241 to €8,196
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,160 | €55,166 | -€1,994 | -3.5% |
| Fixed assets | 21/28 | €27,784 | €30,733 | +€2,950 | +10.6% |
| Tangible fixed assets | 22/27 | €27,784 | €30,733 | +€2,950 | +10.6% |
| Plant, machinery and equipment | 23 | €7,168 | €9,155 | +€1,987 | +27.7% |
| Furniture and vehicles | 24 | €20,616 | €21,578 | +€963 | +4.7% |
| Current assets | 29/58 | €29,376 | €24,433 | -€4,943 | -16.8% |
| Amounts receivable within one year | 40/41 | €12,388 | €18,719 | +€6,332 | +51.1% |
| Trade receivables | 40 | €8,556 | €13,548 | +€4,993 | +58.4% |
| Other amounts receivable | 41 | €3,832 | €5,171 | +€1,339 | +35.0% |
| Cash at bank and in hand | 54/58 | €16,484 | €5,544 | -€10,940 | -66.4% |
| Deferred charges and accrued income | 490/1 | €505 | €170 | -€335 | -66.3% |
| Total equity and liabilities | 10/49 | €57,160 | €55,166 | -€1,994 | -3.5% |
| Equity | 10/15 | €47,364 | €42,353 | -€5,011 | -10.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €45,364 | €45,364 | = | 0.0% |
| Distributable reserves | 133 | €45,364 | €45,364 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,011 | -€5,011 | |
| Amounts payable | 17/49 | €9,795 | €12,813 | +€3,018 | +30.8% |
| Amounts payable within one year | 42/48 | €9,795 | €12,813 | +€3,018 | +30.8% |
| Trade debts | 44 | €4,545 | €6,304 | +€1,760 | +38.7% |
| Suppliers | 440/4 | €4,545 | €6,304 | +€1,760 | +38.7% |
| Taxes, remuneration and social security | 45 | €5,050 | €5,050 | = | 0.0% |
| Taxes | 450/3 | €2,550 | €2,550 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €201 | €1,459 | +€1,258 | +627% |
| Remuneration, social security and pensions | 62 | €253 | €237 | -€15 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,241 | €8,196 | +€2,955 | +56.4% |
| Other operating charges | 640/8 | €100 | €219 | +€119 | +119% |
| Gross operating margin | 9900 | €24,964 | €3,716 | -€21,248 | -85.1% |
| Operating profit (loss) | 9901 | €19,370 | -€4,936 | -€24,306 | |
| Financial charges | 65/66B | €74 | €75 | +€1 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €19,297 | -€5,011 | -€24,308 | |
| Income taxes | 67/77 | €4,329 | - | -€4,329 | |
| Profit (loss) for the period | 9904 | €14,967 | -€5,011 | -€19,979 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,967 | -€5,011 | -€19,979 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.