LIFE IS LIVE: 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.
LIFE IS LIVE
Largest movements
- Receivables within one year -€41,623
down €41,623 (-30.1%), from €138,359 to €96,736
of which Trade receivables: -€53,065
- Tangible fixed assets -€12,713
down €12,713 (-24.0%), from €52,967 to €40,254
- Financial fixed assets -€2,670
down €2,670 (-99.4%), from €2,685 to €15
- Cash -€2,607
down €2,607 (-11.9%), from €21,932 to €19,325
mainly Tax, wage and social debts (-€43,615) and Trade debts (-€38,040)
- Tax, wage and social debts -€43,615
down €43,615 (-63.8%), from €68,329 to €24,714
of which Taxes: -€38,758
- Trade debts -€38,040
down €38,040 (-33.5%), from €113,517 to €75,476
- Debts after one year +€23,152
new in 2023: €23,152
- Other debts -€7,069
no longer reported in 2023 (was €7,069)
- Current portion of long-term debt +€6,095
new in 2023: €6,095
- Depreciation +€3,521
up €3,521 (+35.6%), from €9,891 to €13,412
- Taxes +€2,619
up €2,619, from -€433 to €2,186
- Gross operating margin +€2,406
up €2,406 (+3.3%), from €73,868 to €76,275
- Staff costs +€2,381
up €2,381 (+4.3%), from €55,953 to €58,335
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €253,159 | €195,362 | -€57,797 | -22.8% |
| Fixed assets | 21/28 | €56,317 | €41,604 | -€14,713 | -26.1% |
| Intangible fixed assets | 21 | €665 | €1,335 | +€670 | +101% |
| Tangible fixed assets | 22/27 | €52,967 | €40,254 | -€12,713 | -24.0% |
| Land and buildings | 22 | €20,443 | €18,172 | -€2,271 | -11.1% |
| Plant, machinery and equipment | 23 | €1,230 | €527 | -€703 | -57.1% |
| Furniture and vehicles | 24 | €11,136 | €5,018 | -€6,118 | -54.9% |
| Other tangible fixed assets | 26 | €20,158 | €16,538 | -€3,621 | -18.0% |
| Financial fixed assets | 28 | €2,685 | €15 | -€2,670 | -99.4% |
| Current assets | 29/58 | €196,842 | €153,758 | -€43,084 | -21.9% |
| Stocks and contracts in progress | 3 | €36,551 | €37,697 | +€1,146 | +3.1% |
| Stocks | 30/36 | €36,551 | €37,697 | +€1,146 | +3.1% |
| Amounts receivable within one year | 40/41 | €138,359 | €96,736 | -€41,623 | -30.1% |
| Trade receivables | 40 | €138,359 | €85,294 | -€53,065 | -38.4% |
| Other amounts receivable | 41 | - | €11,442 | +€11,442 | |
| Cash at bank and in hand | 54/58 | €21,932 | €19,325 | -€2,607 | -11.9% |
| Total equity and liabilities | 10/49 | €253,159 | €195,362 | -€57,797 | -22.8% |
| Equity | 10/15 | €64,244 | €65,925 | +€1,681 | +2.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,244 | €63,925 | +€1,681 | +2.7% |
| Amounts payable | 17/49 | €188,915 | €129,437 | -€59,478 | -31.5% |
| Amounts payable after more than one year | 17 | - | €23,152 | +€23,152 | |
| Financial debts | 170/4 | - | €23,152 | +€23,152 | |
| Amounts payable within one year | 42/48 | €188,915 | €106,285 | -€82,630 | -43.7% |
| Current portion of amounts payable after more than one year | 42 | - | €6,095 | +€6,095 | |
| Trade debts | 44 | €113,517 | €75,476 | -€38,040 | -33.5% |
| Suppliers | 440/4 | €113,517 | €75,476 | -€38,040 | -33.5% |
| Taxes, remuneration and social security | 45 | €68,329 | €24,714 | -€43,615 | -63.8% |
| Taxes | 450/3 | €48,621 | €9,863 | -€38,758 | -79.7% |
| Remuneration and social security | 454/9 | €19,708 | €14,851 | -€4,857 | -24.6% |
| Other amounts payable | 47/48 | €7,069 | - | -€7,069 | |
| Remuneration, social security and pensions | 62 | €55,953 | €58,335 | +€2,381 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,891 | €13,412 | +€3,521 | +35.6% |
| Other operating charges | 640/8 | €591 | €388 | -€203 | -34.4% |
| Gross operating margin | 9900 | €73,868 | €76,275 | +€2,406 | +3.3% |
| Operating profit (loss) | 9901 | €7,434 | €4,141 | -€3,293 | -44.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -40.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -40.0% |
| Financial charges | 65/66B | €327 | €274 | -€53 | -16.3% |
| Recurring financial charges | 65 | €327 | €274 | -€53 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €7,106 | €3,867 | -€3,240 | -45.6% |
| Income taxes | 67/77 | -€433 | €2,186 | +€2,619 | |
| Profit (loss) for the period | 9904 | €7,539 | €1,681 | -€5,858 | -77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,539 | €1,681 | -€5,858 | -77.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.