Liv Lagom: 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 Lagom
Largest movements
- Cash +€17,581
up €17,581 (+98.9%), from €17,778 to €35,359
mainly Other debts (+€25,950) and Net result for the year (+€15,290)
- Receivables within one year -€7,519
down €7,519 (-93.6%), from €8,029 to €510
of which Trade receivables: -€7,946
- Other debts +€25,950
up €25,950 (+8,022%), from €324 to €26,274
- Reserves -€15,240
down €15,240 (-98.1%), from €15,530 to €290
- Trade debts -€2,171
down €2,171 (-65.1%), from €3,337 to €1,165
- Tax, wage and social debts +€1,524
up €1,524 (+31.0%), from €4,913 to €6,437
of which Remuneration and social security: +€2,195
- Gross operating margin +€5,491
up €5,491 (+36.4%), from €15,075 to €20,566
- Taxes +€1,527
up €1,527 (+44.1%), from €3,463 to €4,990
- Depreciation -€976
no longer reported in 2025 (was €976)
- Financial income +€438
up €438 (+2,188,000%), from €0 to €438
of which Non-recurring financial income: +€437
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 | €27,104 | €37,166 | +€10,062 | +37.1% |
| Fixed assets | 21/28 | €1,297 | €1,297 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,297 | €1,297 | = | 0.0% |
| Furniture and vehicles | 24 | €1,297 | €1,297 | = | 0.0% |
| Current assets | 29/58 | €25,807 | €35,869 | +€10,062 | +39.0% |
| Amounts receivable within one year | 40/41 | €8,029 | €510 | -€7,519 | -93.6% |
| Trade receivables | 40 | €7,946 | - | -€7,946 | |
| Other amounts receivable | 41 | €83 | €510 | +€427 | +514% |
| Cash at bank and in hand | 54/58 | €17,778 | €35,359 | +€17,581 | +98.9% |
| Total equity and liabilities | 10/49 | €27,104 | €37,166 | +€10,062 | +37.1% |
| Equity | 10/15 | €18,530 | €3,290 | -€15,240 | -82.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,530 | €290 | -€15,240 | -98.1% |
| Distributable reserves | 133 | €15,530 | €290 | -€15,240 | -98.1% |
| Amounts payable | 17/49 | €8,574 | €33,876 | +€25,303 | +295% |
| Amounts payable within one year | 42/48 | €8,574 | €33,876 | +€25,303 | +295% |
| Trade debts | 44 | €3,337 | €1,165 | -€2,171 | -65.1% |
| Suppliers | 440/4 | €3,337 | €1,165 | -€2,171 | -65.1% |
| Taxes, remuneration and social security | 45 | €4,913 | €6,437 | +€1,524 | +31.0% |
| Taxes | 450/3 | €4,913 | €4,242 | -€671 | -13.7% |
| Remuneration and social security | 454/9 | - | €2,195 | +€2,195 | |
| Other amounts payable | 47/48 | €324 | €26,274 | +€25,950 | +8,022% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €976 | - | -€976 | |
| Other operating charges | 640/8 | €582 | €530 | -€52 | -8.9% |
| Gross operating margin | 9900 | €15,075 | €20,566 | +€5,491 | +36.4% |
| Operating profit (loss) | 9901 | €13,517 | €20,036 | +€6,519 | +48.2% |
| Financial income | 75/76B | €0 | €438 | +€438 | +2,188,000% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,600% |
| Non-recurring financial income | 76B | - | €437 | +€437 | |
| Financial charges | 65/66B | €360 | €195 | -€165 | -45.8% |
| Recurring financial charges | 65 | €360 | €195 | -€165 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €13,158 | €20,279 | +€7,121 | +54.1% |
| Income taxes | 67/77 | €3,463 | €4,990 | +€1,527 | +44.1% |
| Profit (loss) for the period | 9904 | €9,695 | €15,290 | +€5,594 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,695 | €15,290 | +€5,594 | +57.7% |
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 29 October 2026 via checked.be.