Liv@ease: what changed
Two fiscal 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.
Liv@ease
Largest movements
- Receivables within one year -€8,837
down €8,837 (-5.6%), from €157,006 to €148,169
of which Other amounts receivable: -€16,057
- Tangible fixed assets -€7,446
down €7,446 (-15.2%), from €49,008 to €41,562
of which Land and buildings: -€8,742
- Cash -€4,942
down €4,942 (-70.6%), from €6,998 to €2,055
mainly Contributions, distributions and other (-€30,684) and Debts after one year (-€15,693)
- Debts after one year -€15,693
down €15,693 (-19.3%), from €81,335 to €65,642
- Reserves -€11,923
down €11,923 (-15.9%), from €75,014 to €63,091
of which Distributable reserves: -€11,923
- Other debts -€6,000
down €6,000 (-24.0%), from €25,000 to €19,000
- Trade debts +€5,670
up €5,670 (+316.0%), from €1,794 to €7,464
- Tax, wage and social debts +€5,639
up €5,639 (+52.5%), from €10,750 to €16,389
of which Taxes: +€4,539
- Gross operating margin -€25,144
down €25,144 (-37.0%), from €68,012 to €42,868
- Taxes +€4,979
up €4,979 (+88.4%), from €5,632 to €10,612
- Financial income +€1,172
up €1,172 (+51.6%), from €2,271 to €3,443
- Financial charges -€698
down €698 (-13.5%), from €5,157 to €4,459
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.
Cash bridge derived
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 | €216,678 | €195,068 | -€21,610 | -10.0% |
| Fixed assets | 21/28 | €50,298 | €42,852 | -€7,446 | -14.8% |
| Tangible fixed assets | 22/27 | €49,008 | €41,562 | -€7,446 | -15.2% |
| Land and buildings | 22 | €49,008 | €40,266 | -€8,742 | -17.8% |
| Plant, machinery and equipment | 23 | - | €1,296 | +€1,296 | |
| Financial fixed assets | 28 | €1,290 | €1,290 | = | 0.0% |
| Current assets | 29/58 | €166,380 | €152,217 | -€14,164 | -8.5% |
| Amounts receivable within one year | 40/41 | €157,006 | €148,169 | -€8,837 | -5.6% |
| Trade receivables | 40 | €86,089 | €93,309 | +€7,220 | +8.4% |
| Other amounts receivable | 41 | €70,917 | €54,860 | -€16,057 | -22.6% |
| Cash at bank and in hand | 54/58 | €6,998 | €2,055 | -€4,942 | -70.6% |
| Deferred charges and accrued income | 490/1 | €2,376 | €1,992 | -€384 | -16.2% |
| Total equity and liabilities | 10/49 | €216,678 | €195,068 | -€21,610 | -10.0% |
| Equity | 10/15 | €81,214 | €69,291 | -€11,923 | -14.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €75,014 | €63,091 | -€11,923 | -15.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €73,154 | €61,231 | -€11,923 | -16.3% |
| Amounts payable | 17/49 | €135,464 | €125,777 | -€9,686 | -7.2% |
| Amounts payable after more than one year | 17 | €81,335 | €65,642 | -€15,693 | -19.3% |
| Financial debts | 170/4 | €81,335 | €65,642 | -€15,693 | -19.3% |
| Amounts payable within one year | 42/48 | €52,539 | €58,546 | +€6,007 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €14,995 | €15,693 | +€698 | +4.7% |
| Trade debts | 44 | €1,794 | €7,464 | +€5,670 | +316.0% |
| Suppliers | 440/4 | €1,794 | €7,464 | +€5,670 | +316.0% |
| Taxes, remuneration and social security | 45 | €10,750 | €16,389 | +€5,639 | +52.5% |
| Taxes | 450/3 | €10,750 | €15,289 | +€4,539 | +42.2% |
| Remuneration and social security | 454/9 | - | €1,100 | +€1,100 | |
| Other amounts payable | 47/48 | €25,000 | €19,000 | -€6,000 | -24.0% |
| Accrued charges and deferred income | 492/3 | €1,590 | €1,590 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,742 | €8,779 | +€37 | +0.4% |
| Other operating charges | 640/8 | €4,102 | €3,701 | -€401 | -9.8% |
| Gross operating margin | 9900 | €68,012 | €42,868 | -€25,144 | -37.0% |
| Operating profit (loss) | 9901 | €55,168 | €30,388 | -€24,780 | -44.9% |
| Financial income | 75/76B | €2,271 | €3,443 | +€1,172 | +51.6% |
| Recurring financial income | 75 | €2,271 | €3,443 | +€1,172 | +51.6% |
| Financial charges | 65/66B | €5,157 | €4,459 | -€698 | -13.5% |
| Recurring financial charges | 65 | €5,157 | €4,459 | -€698 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €52,281 | €29,372 | -€22,909 | -43.8% |
| Income taxes | 67/77 | €5,632 | €10,612 | +€4,979 | +88.4% |
| Profit (loss) for the period | 9904 | €46,649 | €18,760 | -€27,889 | -59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,649 | €18,760 | -€27,889 | -59.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.