LIV-IN: what changed
What changed
LIV-IN
NACE 46.150, Agents in the wholesale of furniture, household goods and hardware
filed annual accounts (NBB)
Net result for the year
-€11,546
2024 · -€3,439-€8,106
Equity
€501,315
2024 · €512,861-€11,546
Cash
€212,841
2024 · €177,027+€35,814
Balance sheet total
€593,420
2024 · €596,299-€2,879
Largest movements
Assets
- Cash +€35,814
up €35,814 (+20.2%), from €177,027 to €212,841
mainly Depreciation (+€56,163) and Other debts (+€18,006)
- Intangible fixed assets -€35,289
down €35,289 (-16.7%), from €211,736 to €176,447
- Tangible fixed assets -€14,981
down €14,981 (-9.0%), from €166,309 to €151,327
of which Furniture and vehicles: -€14,337
- Deferred charges and accrued income +€8,608
up €8,608 (+329%), from €2,617 to €11,224
Equity and liabilities
- Other debts +€18,006
up €18,006 (+38.6%), from €46,691 to €64,697
- Profit (loss) carried forward -€11,546
down €11,546 (-4.3%), from -€267,319 to -€278,865
- Trade debts +€7,370
up €7,370 (+181%), from €4,080 to €11,450
- Debts after one year -€6,035
down €6,035 (-100%), from €6,035 to €0
Income statement
- Gross operating margin -€32,985
down €32,985 (-30.3%), from €108,843 to €75,859
- Staff costs -€21,414
down €21,414 (-57.9%), from €36,998 to €15,583
- Financial charges -€4,162
down €4,162 (-45.7%), from €9,102 to €4,940
- Taxes -€1,880
down €1,880 (-16.9%), from €11,094 to €9,214
- Financial income -€1,722
down €1,722 (-83.3%), from €2,066 to €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.
Result 2024
-€3,439
Gross operating margin
-€32,985
Staff costs
+€21,414
Depreciation
-€383
Other operating charges
-€473
Financial income
-€1,722
Financial charges
+€4,162
Taxes
+€1,880
Result 2025
-€11,546
raises the resultlowers the result
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.
From operations
+€53,448
Investment
-€5,893
Financing
-€11,741
Cash 2024
€177,027
From operations (derived)
+€53,448
Net result for the year
-€11,546
Depreciation
+€56,163
Receivables within one year
-€2,970
Deferred charges and accrued income
-€8,608
Trade debts
+€7,370
Tax, wage and social debts
-€1,857
Other debts
+€18,006
Accrued charges and deferred income
-€3,111
Investment (derived)
-€5,893
Investment in fixed assets (net)
-€5,893
Financing
-€11,741
Debts after one year
-€6,035
Current portion of long-term debt
-€5,706
Cash 2025
€212,841
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €596,299 | €593,420 | -€2,879 | -0.5% |
| Fixed assets | 21/28 | €378,045 | €327,774 | -€50,271 | -13.3% |
| Intangible fixed assets | 21 | €211,736 | €176,447 | -€35,289 | -16.7% |
| Tangible fixed assets | 22/27 | €166,309 | €151,327 | -€14,981 | -9.0% |
| Land and buildings | 22 | €111,640 | €108,180 | -€3,460 | -3.1% |
| Plant, machinery and equipment | 23 | €1,437 | €6,153 | +€4,716 | +328% |
| Furniture and vehicles | 24 | €38,661 | €24,324 | -€14,337 | -37.1% |
| Other tangible fixed assets | 26 | €14,571 | €12,670 | -€1,901 | -13.0% |
| Current assets | 29/58 | €218,254 | €265,646 | +€47,392 | +21.7% |
| Amounts receivable within one year | 40/41 | €38,611 | €41,581 | +€2,970 | +7.7% |
| Trade receivables | 40 | €30,079 | €34,186 | +€4,107 | +13.7% |
| Other amounts receivable | 41 | €8,532 | €7,394 | -€1,137 | -13.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €177,027 | €212,841 | +€35,814 | +20.2% |
| Deferred charges and accrued income | 490/1 | €2,617 | €11,224 | +€8,608 | +329% |
| Total equity and liabilities | 10/49 | €596,299 | €593,420 | -€2,879 | -0.5% |
| Equity | 10/15 | €512,861 | €501,315 | -€11,546 | -2.3% |
| Contributions | 10/11 | €780,180 | €780,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€267,319 | -€278,865 | -€11,546 | -4.3% |
| Amounts payable | 17/49 | €83,438 | €92,105 | +€8,667 | +10.4% |
| Amounts payable after more than one year | 17 | €6,035 | €0 | -€6,035 | -100% |
| Financial debts | 170/4 | €6,035 | €0 | -€6,035 | -100% |
| Amounts payable within one year | 42/48 | €67,809 | €85,622 | +€17,813 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | €11,741 | €6,035 | -€5,706 | -48.6% |
| Trade debts | 44 | €4,080 | €11,450 | +€7,370 | +181% |
| Suppliers | 440/4 | €4,080 | €11,450 | +€7,370 | +181% |
| Taxes, remuneration and social security | 45 | €5,297 | €3,440 | -€1,857 | -35.1% |
| Taxes | 450/3 | €5,220 | €3,440 | -€1,780 | -34.1% |
| Remuneration and social security | 454/9 | €77 | €0 | -€77 | -100% |
| Other amounts payable | 47/48 | €46,691 | €64,697 | +€18,006 | +38.6% |
| Accrued charges and deferred income | 492/3 | €9,595 | €6,483 | -€3,111 | -32.4% |
| Remuneration, social security and pensions | 62 | €36,998 | €15,583 | -€21,414 | -57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,780 | €56,163 | +€383 | +0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,375 | €1,847 | +€473 | +34.4% |
| Gross operating margin | 9900 | €108,843 | €75,859 | -€32,985 | -30.3% |
| Operating profit (loss) | 9901 | €14,691 | €2,264 | -€12,426 | -84.6% |
| Financial income | 75/76B | €2,066 | €345 | -€1,722 | -83.3% |
| Recurring financial income | 75 | €2,066 | €345 | -€1,722 | -83.3% |
| Financial charges | 65/66B | €9,102 | €4,940 | -€4,162 | -45.7% |
| Recurring financial charges | 65 | €9,102 | €4,940 | -€4,162 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | €7,655 | -€2,331 | -€9,986 | |
| Income taxes | 67/77 | €11,094 | €9,214 | -€1,880 | -16.9% |
| Profit (loss) for the period | 9904 | -€3,439 | -€11,546 | -€8,106 | -236% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,439 | -€11,546 | -€8,106 | -236% |
Next steps
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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.