LIV'IN: 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.
LIV'IN
Largest movements
- Cash +€528,760
up €528,760 (+205%), from €257,943 to €786,703
mainly Advances received (+€1.1m) and Receivables within one year (+€22,853)
- Stocks and contracts +€528,512
up €528,512 (+153%), from €345,653 to €874,166
- Receivables within one year -€22,853
down €22,853 (-18.0%), from €127,181 to €104,328
of which Other amounts receivable: -€107,307
- Advances received +€1.1m
up €1.1m (+439%), from €252,408 to €1.4m
- Trade debts -€56,767
down €56,767 (-86.5%), from €65,609 to €8,842
- Gross operating margin -€19,355
down €19,355 (-53.7%), from €36,037 to €16,682
- Taxes -€5,233
down €5,233 (-79.1%), from €6,619 to €1,385
- Financial charges +€1,628
up €1,628 (+16.8%), from €9,679 to €11,307
- Financial income -€595
down €595 (-90.1%), from €661 to €65
- Other operating charges -€378
down €378 (-63.6%), from €595 to €217
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.
Derived cash bridge
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 | €731,227 | €1,765,647 | +€1.0m | +141% |
| Fixed assets | 21/28 | €450 | €450 | = | 0.0% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €730,777 | €1,765,197 | +€1.0m | +142% |
| Stocks and contracts in progress | 3 | €345,653 | €874,166 | +€528,512 | +153% |
| Stocks | 30/36 | €345,653 | €874,166 | +€528,512 | +153% |
| Amounts receivable within one year | 40/41 | €127,181 | €104,328 | -€22,853 | -18.0% |
| Trade receivables | 40 | €18,436 | €102,891 | +€84,455 | +458% |
| Other amounts receivable | 41 | €108,745 | €1,437 | -€107,307 | -98.7% |
| Cash at bank and in hand | 54/58 | €257,943 | €786,703 | +€528,760 | +205% |
| Total equity and liabilities | 10/49 | €731,227 | €1,765,647 | +€1.0m | +141% |
| Equity | 10/15 | €169,153 | €172,991 | +€3,838 | +2.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €119,153 | €122,991 | +€3,838 | +3.2% |
| Distributable reserves | 133 | €119,153 | €122,991 | +€3,838 | +3.2% |
| Amounts payable | 17/49 | €562,074 | €1,592,656 | +€1.0m | +183% |
| Amounts payable within one year | 42/48 | €562,074 | €1,592,656 | +€1.0m | +183% |
| Trade debts | 44 | €65,609 | €8,842 | -€56,767 | -86.5% |
| Suppliers | 440/4 | €65,609 | €8,842 | -€56,767 | -86.5% |
| Advances received on contracts in progress | 46 | €252,408 | €1,359,921 | +€1.1m | +439% |
| Taxes, remuneration and social security | 45 | €28,528 | €12,032 | -€16,497 | -57.8% |
| Taxes | 450/3 | €28,528 | €12,032 | -€16,497 | -57.8% |
| Other amounts payable | 47/48 | €215,528 | €211,861 | -€3,667 | -1.7% |
| Other operating charges | 640/8 | €595 | €217 | -€378 | -63.6% |
| Gross operating margin | 9900 | €36,037 | €16,682 | -€19,355 | -53.7% |
| Operating profit (loss) | 9901 | €35,442 | €16,465 | -€18,977 | -53.5% |
| Financial income | 75/76B | €661 | €65 | -€595 | -90.1% |
| Recurring financial income | 75 | €661 | €65 | -€595 | -90.1% |
| Financial charges | 65/66B | €9,679 | €11,307 | +€1,628 | +16.8% |
| Recurring financial charges | 65 | €9,679 | €11,307 | +€1,628 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €26,424 | €5,223 | -€21,201 | -80.2% |
| Income taxes | 67/77 | €6,619 | €1,385 | -€5,233 | -79.1% |
| Profit (loss) for the period | 9904 | €19,805 | €3,838 | -€15,967 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,805 | €3,838 | -€15,967 | -80.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.