Livanco: what changed
Two fiscal 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.
Livanco
Largest movements
- Cash +€4,388
up €4,388 (+286.3%), from €1,533 to €5,921
mainly Other debts (+€12,797) and Trade debts (+€2,181)
- Receivables within one year +€2,228
up €2,228 (+17.5%), from €12,765 to €14,993
of which Other amounts receivable: +€2,784
- Other debts +€12,797
up €12,797 (+14.4%), from €89,176 to €101,973
- Profit (loss) carried forward -€4,752
down €4,752 (-26.3%), from -€18,099 to -€22,851
- Tax, wage and social debts -€3,610
down €3,610 (-100.0%), from €3,610 to €0
- Trade debts +€2,181
up €2,181 (+252.1%), from €865 to €3,047
- Gross operating margin +€6,116
up €6,116 (+62.2%), from -€9,837 to -€3,722
- Taxes -€3,682
down €3,682 (-100.0%), from €3,682 to €0
- Other operating charges -€3,575
down €3,575 (-82.0%), from €4,362 to €786
- Financial charges -€1,032
down €1,032 (-52.5%), from €1,967 to €935
- Financial income -€488
down €488 (-41.3%), from €1,179 to €692
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.
Cash bridge derived
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 | €143,513 | €149,819 | +€6,306 | +4.4% |
| Fixed assets | 21/28 | €128,414 | €128,414 | = | 0.0% |
| Tangible fixed assets | 22/27 | €128,414 | €128,414 | = | 0.0% |
| Land and buildings | 22 | €122,469 | €122,469 | = | 0.0% |
| Furniture and vehicles | 24 | €5,944 | €5,944 | = | 0.0% |
| Current assets | 29/58 | €15,100 | €21,406 | +€6,306 | +41.8% |
| Amounts receivable within one year | 40/41 | €12,765 | €14,993 | +€2,228 | +17.5% |
| Trade receivables | 40 | €670 | €114 | -€556 | -83.0% |
| Other amounts receivable | 41 | €12,095 | €14,879 | +€2,784 | +23.0% |
| Cash at bank and in hand | 54/58 | €1,533 | €5,921 | +€4,388 | +286.3% |
| Deferred charges and accrued income | 490/1 | €802 | €492 | -€310 | -38.7% |
| Total equity and liabilities | 10/49 | €143,513 | €149,819 | +€6,306 | +4.4% |
| Equity | 10/15 | €49,551 | €44,799 | -€4,752 | -9.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,099 | -€22,851 | -€4,752 | -26.3% |
| Amounts payable | 17/49 | €93,962 | €105,020 | +€11,057 | +11.8% |
| Amounts payable within one year | 42/48 | €93,652 | €105,020 | +€11,368 | +12.1% |
| Trade debts | 44 | €865 | €3,047 | +€2,181 | +252.1% |
| Suppliers | 440/4 | €865 | €3,047 | +€2,181 | +252.1% |
| Taxes, remuneration and social security | 45 | €3,610 | €0 | -€3,610 | -100.0% |
| Taxes | 450/3 | €3,610 | €0 | -€3,610 | -100.0% |
| Other amounts payable | 47/48 | €89,176 | €101,973 | +€12,797 | +14.4% |
| Accrued charges and deferred income | 492/3 | €311 | €0 | -€311 | -100.0% |
| Other operating charges | 640/8 | €4,362 | €786 | -€3,575 | -82.0% |
| Gross operating margin | 9900 | -€9,837 | -€3,722 | +€6,116 | +62.2% |
| Operating profit (loss) | 9901 | -€14,199 | -€4,508 | +€9,691 | +68.3% |
| Financial income | 75/76B | €1,179 | €692 | -€488 | -41.3% |
| Recurring financial income | 75 | €1,179 | €692 | -€488 | -41.3% |
| Financial charges | 65/66B | €1,967 | €935 | -€1,032 | -52.5% |
| Recurring financial charges | 65 | €1,967 | €935 | -€1,032 | -52.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,987 | -€4,752 | +€10,236 | +68.3% |
| Income taxes | 67/77 | €3,682 | €0 | -€3,682 | -100.0% |
| Profit (loss) for the period | 9904 | -€18,669 | -€4,752 | +€13,917 | +74.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,669 | -€4,752 | +€13,917 | +74.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.