Liv'it: 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'it
Largest movements
- Cash +€13,198
up €13,198 (+13.1%), from €100,866 to €114,064
mainly Net result for the year (+€10,206) and Receivables within one year (+€4,210)
- Receivables within one year -€4,210
down €4,210 (-16.5%), from €25,439 to €21,229
of which Trade receivables: -€2,516
- Profit (loss) carried forward +€5,819
no longer reported in 2025 (was -€5,819)
- Reserves +€4,387
up €4,387 (+7.8%), from €55,902 to €60,289
of which Distributable reserves: +€4,387
- Gross operating margin -€8,317
down €8,317 (-38.1%), from €21,834 to €13,517
- Taxes +€2,814
up €2,814 (+2,953%), from €95 to €2,909
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 | €130,171 | €138,925 | +€8,754 | +6.7% |
| Fixed assets | 21/28 | €366 | €132 | -€234 | -64.0% |
| Tangible fixed assets | 22/27 | €366 | €132 | -€234 | -64.0% |
| Furniture and vehicles | 24 | €366 | €132 | -€234 | -64.0% |
| Current assets | 29/58 | €129,805 | €138,793 | +€8,988 | +6.9% |
| Amounts receivable within one year | 40/41 | €25,439 | €21,229 | -€4,210 | -16.5% |
| Trade receivables | 40 | €23,467 | €20,951 | -€2,516 | -10.7% |
| Other amounts receivable | 41 | €1,971 | €278 | -€1,693 | -85.9% |
| Current investments | 50/53 | €3,500 | €3,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €100,866 | €114,064 | +€13,198 | +13.1% |
| Total equity and liabilities | 10/49 | €130,171 | €138,925 | +€8,754 | +6.7% |
| Equity | 10/15 | €112,087 | €122,292 | +€10,206 | +9.1% |
| Contributions | 10/11 | €62,004 | €62,004 | = | 0.0% |
| Capital | 10 | €62,004 | €62,004 | = | 0.0% |
| Issued capital | 100 | €62,004 | €62,004 | = | 0.0% |
| Reserves | 13 | €55,902 | €60,289 | +€4,387 | +7.8% |
| Non-distributable reserves | 130/1 | €3,880 | €3,880 | = | 0.0% |
| Legal reserve | 130 | €380 | €380 | = | 0.0% |
| Own shares acquired | 1312 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | €52,022 | €56,409 | +€4,387 | +8.4% |
| Profit (loss) carried forward | 14 | -€5,819 | - | +€5,819 | |
| Amounts payable | 17/49 | €18,084 | €16,632 | -€1,452 | -8.0% |
| Amounts payable within one year | 42/48 | €18,084 | €16,632 | -€1,452 | -8.0% |
| Trade debts | 44 | €17,988 | €16,632 | -€1,356 | -7.5% |
| Suppliers | 440/4 | €17,988 | €16,632 | -€1,356 | -7.5% |
| Taxes, remuneration and social security | 45 | €96 | - | -€96 | |
| Taxes | 450/3 | €96 | - | -€96 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €237 | €234 | -€3 | -1.3% |
| Other operating charges | 640/8 | €681 | €520 | -€161 | -23.7% |
| Gross operating margin | 9900 | €21,834 | €13,517 | -€8,317 | -38.1% |
| Operating profit (loss) | 9901 | €20,916 | €12,764 | -€8,153 | -39.0% |
| Financial income | 75/76B | €344 | €398 | +€54 | +15.7% |
| Recurring financial income | 75 | €344 | €398 | +€54 | +15.7% |
| Financial charges | 65/66B | €48 | €47 | -€1 | -1.4% |
| Recurring financial charges | 65 | €48 | €47 | -€1 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €21,213 | €13,115 | -€8,098 | -38.2% |
| Income taxes | 67/77 | €95 | €2,909 | +€2,814 | +2,953% |
| Profit (loss) for the period | 9904 | €21,118 | €10,206 | -€10,912 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,118 | €10,206 | -€10,912 | -51.7% |
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 30 October 2026 via checked.be.