LIV'N: 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'N
Largest movements
- Stocks and contracts +€17,661
new in 2025: €17,661
- Cash +€11,602
up €11,602 (+564%), from €2,057 to €13,659
mainly Other debts (+€28,500) and Trade debts (+€8,018)
- Receivables within one year +€4,079
up €4,079 (+8,930%), from €46 to €4,125
of which Other amounts receivable: +€4,079
- Deferred charges and accrued income -€564
down €564 (-13.1%), from €4,313 to €3,749
- Other debts +€28,500
up €28,500 (+121%), from €23,500 to €52,000
- Trade debts +€8,018
up €8,018 (+6,811%), from €118 to €8,136
- Profit (loss) carried forward -€4,149
down €4,149 (-15.3%), from -€27,202 to -€31,350
- Accrued charges and deferred income +€408
new in 2025: €408
- Gross operating margin +€5,926
up €5,926 (+66.7%), from -€8,890 to -€2,964
- Other operating charges -€730
down €730 (-64.2%), from €1,137 to €408
- Financial charges +€114
up €114 (+17.2%), from €663 to €777
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 | €6,416 | €39,193 | +€32,777 | +511% |
| Current assets | 29/58 | €6,416 | €39,193 | +€32,777 | +511% |
| Stocks and contracts in progress | 3 | - | €17,661 | +€17,661 | |
| Stocks | 30/36 | - | €17,661 | +€17,661 | |
| Amounts receivable within one year | 40/41 | €46 | €4,125 | +€4,079 | +8,930% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €46 | €4,125 | +€4,079 | +8,930% |
| Cash at bank and in hand | 54/58 | €2,057 | €13,659 | +€11,602 | +564% |
| Deferred charges and accrued income | 490/1 | €4,313 | €3,749 | -€564 | -13.1% |
| Total equity and liabilities | 10/49 | €6,416 | €39,193 | +€32,777 | +511% |
| Equity | 10/15 | -€17,202 | -€21,350 | -€4,149 | -24.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,202 | -€31,350 | -€4,149 | -15.3% |
| Amounts payable | 17/49 | €23,618 | €60,544 | +€36,926 | +156% |
| Amounts payable within one year | 42/48 | €23,618 | €60,136 | +€36,518 | +155% |
| Trade debts | 44 | €118 | €8,136 | +€8,018 | +6,811% |
| Suppliers | 440/4 | €118 | €8,136 | +€8,018 | +6,811% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €23,500 | €52,000 | +€28,500 | +121% |
| Accrued charges and deferred income | 492/3 | - | €408 | +€408 | |
| Other operating charges | 640/8 | €1,137 | €408 | -€730 | -64.2% |
| Non-recurring operating charges | 66A | €6,000 | €0 | -€6,000 | -100% |
| Gross operating margin | 9900 | -€8,890 | -€2,964 | +€5,926 | +66.7% |
| Operating profit (loss) | 9901 | -€16,027 | -€3,371 | +€12,656 | +79.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €663 | €777 | +€114 | +17.2% |
| Recurring financial charges | 65 | €663 | €777 | +€114 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,690 | -€4,149 | +€12,542 | +75.1% |
| Profit (loss) for the period | 9904 | -€16,690 | -€4,149 | +€12,542 | +75.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,690 | -€4,149 | +€12,542 | +75.1% |
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 25 October 2026 via checked.be.