LIV-Consulting: what changed
LIV-Consulting
Largest movements
- Cash +€25,086
up €25,086 (+55.3%), from €45,386 to €70,472
mainly Net result for the year (+€24,719) and Receivables within one year (+€5,048)
- Receivables within one year -€5,048
down €5,048 (-69.4%), from €7,278 to €2,230
of which Trade receivables: -€5,067
- Profit (loss) carried forward +€24,719
up €24,719 (+65.7%), from €37,649 to €62,368
- Tax, wage and social debts -€6,609
down €6,609 (-56.6%), from €11,675 to €5,067
- Trade debts +€1,178
up €1,178 (+1,019%), from €116 to €1,294
- Gross operating margin +€34,416
up €34,416 (+3,754%), from €917 to €35,332
- Taxes +€6,358
new in 2025: €6,358
- Financial charges -€362
down €362 (-9.8%), from €3,707 to €3,345
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 | €53,870 | €73,739 | +€19,869 | +36.9% |
| Current assets | 29/58 | €53,870 | €73,739 | +€19,869 | +36.9% |
| Amounts receivable within one year | 40/41 | €7,278 | €2,230 | -€5,048 | -69.4% |
| Trade receivables | 40 | €7,273 | €2,206 | -€5,067 | -69.7% |
| Other amounts receivable | 41 | €5 | €24 | +€19 | +379% |
| Cash at bank and in hand | 54/58 | €45,386 | €70,472 | +€25,086 | +55.3% |
| Deferred charges and accrued income | 490/1 | €1,206 | €1,038 | -€168 | -14.0% |
| Total equity and liabilities | 10/49 | €53,870 | €73,739 | +€19,869 | +36.9% |
| Equity | 10/15 | €39,449 | €64,168 | +€24,719 | +62.7% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,649 | €62,368 | +€24,719 | +65.7% |
| Amounts payable | 17/49 | €14,421 | €9,571 | -€4,850 | -33.6% |
| Amounts payable within one year | 42/48 | €14,421 | €9,571 | -€4,850 | -33.6% |
| Trade debts | 44 | €116 | €1,294 | +€1,178 | +1,019% |
| Suppliers | 440/4 | €116 | €1,294 | +€1,178 | +1,019% |
| Taxes, remuneration and social security | 45 | €11,675 | €5,067 | -€6,609 | -56.6% |
| Taxes | 450/3 | €11,675 | €5,067 | -€6,609 | -56.6% |
| Other amounts payable | 47/48 | €2,630 | €3,210 | +€581 | +22.1% |
| Other operating charges | 640/8 | €768 | €911 | +€143 | +18.6% |
| Gross operating margin | 9900 | €917 | €35,332 | +€34,416 | +3,754% |
| Operating profit (loss) | 9901 | €149 | €34,422 | +€34,273 | +23,005% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,707 | €3,345 | -€362 | -9.8% |
| Recurring financial charges | 65 | €3,707 | €3,345 | -€362 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,558 | €31,077 | +€34,635 | |
| Income taxes | 67/77 | - | €6,358 | +€6,358 | |
| Profit (loss) for the period | 9904 | -€3,558 | €24,719 | +€28,277 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,558 | €24,719 | +€28,277 |
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 3 November 2026 via checked.be.