LE LIVAROT: what changed
LE LIVAROT
Largest movements
- Cash +€34,402
up €34,402 (+572%), from €6,010 to €40,412
mainly Net result for the year (+€33,768) and Receivables within one year (+€6,274)
- Receivables within one year -€6,274
down €6,274 (-83.3%), from €7,530 to €1,256
- Deferred charges and accrued income +€936
up €936 (+44.9%), from €2,087 to €3,023
- Profit (loss) carried forward +€33,768
up €33,768, from -€3,063 to €30,705
- Tax, wage and social debts -€5,675
down €5,675 (-73.6%), from €7,711 to €2,036
of which Remuneration and social security: -€3,000
- Trade debts +€940
new in 2026: €940
- Gross operating margin +€29,633
up €29,633 (+176%), from €16,833 to €46,466
- Taxes +€9,997
up €9,997 (+536%), from €1,866 to €11,863
- Depreciation -€1,299
no longer reported in 2026 (was €1,299)
- Financial charges -€657
down €657 (-80.3%), from €817 to €161
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,248 | €52,281 | +€29,033 | +125% |
| Fixed assets | 21/28 | €88 | €88 | = | 0.0% |
| Financial fixed assets | 28 | €88 | €88 | = | 0.0% |
| Current assets | 29/58 | €23,160 | €52,193 | +€29,033 | +125% |
| Stocks and contracts in progress | 3 | €7,533 | €7,502 | -€31 | -0.4% |
| Stocks | 30/36 | €7,533 | €7,502 | -€31 | -0.4% |
| Amounts receivable within one year | 40/41 | €7,530 | €1,256 | -€6,274 | -83.3% |
| Trade receivables | 40 | €7,530 | €1,256 | -€6,274 | -83.3% |
| Cash at bank and in hand | 54/58 | €6,010 | €40,412 | +€34,402 | +572% |
| Deferred charges and accrued income | 490/1 | €2,087 | €3,023 | +€936 | +44.9% |
| Total equity and liabilities | 10/49 | €23,248 | €52,281 | +€29,033 | +125% |
| Equity | 10/15 | €15,537 | €49,305 | +€33,768 | +217% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,063 | €30,705 | +€33,768 | |
| Amounts payable | 17/49 | €7,711 | €2,976 | -€4,735 | -61.4% |
| Amounts payable within one year | 42/48 | €7,711 | €2,976 | -€4,735 | -61.4% |
| Trade debts | 44 | - | €940 | +€940 | |
| Suppliers | 440/4 | - | €940 | +€940 | |
| Taxes, remuneration and social security | 45 | €7,711 | €2,036 | -€5,675 | -73.6% |
| Taxes | 450/3 | €4,711 | €2,036 | -€2,675 | -56.8% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,299 | - | -€1,299 | |
| Other operating charges | 640/8 | €496 | €675 | +€179 | +36.1% |
| Gross operating margin | 9900 | €16,833 | €46,466 | +€29,633 | +176% |
| Operating profit (loss) | 9901 | €15,039 | €45,792 | +€30,753 | +204% |
| Financial charges | 65/66B | €817 | €161 | -€657 | -80.3% |
| Recurring financial charges | 65 | €817 | €161 | -€657 | -80.3% |
| Profit (loss) for the period before taxes | 9903 | €14,221 | €45,631 | +€31,410 | +221% |
| Income taxes | 67/77 | €1,866 | €11,863 | +€9,997 | +536% |
| Profit (loss) for the period | 9904 | €12,355 | €33,768 | +€21,413 | +173% |
| Profit (loss) for the period to be appropriated | 9905 | €12,355 | €33,768 | +€21,413 | +173% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.