LIVANTI: what changed
What changed
LIVANTI
NACE 31.001, Manufacture of furniture
filed annual accounts (NBB)
Net result for the year
€7,674
2024 · €4,630+€3,044
Equity
€60,308
2024 · €52,634+€7,674
Cash
€11,750
2024 · €10,745+€1,005
Balance sheet total
€324,271
2024 · €345,762-€21,491
Largest movements
Assets
- Tangible fixed assets -€26,448
down €26,448 (-10.5%), from €250,736 to €224,288
of which Plant, machinery and equipment: -€19,448
- Stocks and contracts +€8,527
up €8,527 (+81.6%), from €10,450 to €18,977
- Intangible fixed assets -€4,327
down €4,327 (-27.0%), from €16,047 to €11,720
Equity and liabilities
- Debts after one year -€23,738
down €23,738 (-18.9%), from €125,842 to €102,104
- Profit (loss) carried forward +€7,674
up €7,674 (+44.2%), from -€17,366 to -€9,692
- Trade debts -€3,939
down €3,939 (-30.2%), from €13,046 to €9,107
Income statement
- Staff costs +€36,513
up €36,513 (+141%), from €25,955 to €62,468
- Gross operating margin +€33,324
up €33,324 (+41.0%), from €81,297 to €114,621
- Turnover +€16,672
up €16,672 (+8.6%), from €193,664 to €210,336
- Purchases and services -€10,659
down €10,659 (-9.1%), from €116,833 to €106,174
- Depreciation -€6,142
down €6,142 (-13.1%), from €47,031 to €40,889
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
€4,630
Gross operating margin
+€33,324
Staff costs
-€36,513
Depreciation
+€6,142
Other operating charges
-€604
Financial income
-€5
Financial charges
+€700
Result 2025
€7,674
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
+€35,779
Investment
-€10,114
Financing
-€24,660
Cash 2024
€10,745
From operations (derived)
+€35,779
Net result for the year
+€7,674
Depreciation
+€40,889
Stocks and contracts
-€8,527
Receivables within one year
+€1,917
Deferred charges and accrued income
-€1,669
Trade debts
-€3,939
Tax, wage and social debts
-€1,162
Other debts
+€596
Investment (derived)
-€10,114
Investment in fixed assets (net)
-€10,114
Financing
-€24,660
Debts after one year
-€23,738
Current portion of long-term debt
-€922
Cash 2025
€11,750
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €345,762 | €324,271 | -€21,491 | -6.2% |
| Fixed assets | 21/28 | €266,783 | €236,008 | -€30,775 | -11.5% |
| Intangible fixed assets | 21 | €16,047 | €11,720 | -€4,327 | -27.0% |
| Tangible fixed assets | 22/27 | €250,736 | €224,288 | -€26,448 | -10.5% |
| Land and buildings | 22 | €136,944 | €130,197 | -€6,747 | -4.9% |
| Plant, machinery and equipment | 23 | €113,370 | €93,922 | -€19,448 | -17.2% |
| Furniture and vehicles | 24 | €422 | €169 | -€253 | -60.0% |
| Current assets | 29/58 | €78,979 | €88,263 | +€9,284 | +11.8% |
| Stocks and contracts in progress | 3 | €10,450 | €18,977 | +€8,527 | +81.6% |
| Stocks | 30/36 | €10,450 | €18,977 | +€8,527 | +81.6% |
| Amounts receivable within one year | 40/41 | €57,551 | €55,634 | -€1,917 | -3.3% |
| Trade receivables | 40 | €50,148 | €46,802 | -€3,346 | -6.7% |
| Other amounts receivable | 41 | €7,403 | €8,832 | +€1,429 | +19.3% |
| Cash at bank and in hand | 54/58 | €10,745 | €11,750 | +€1,005 | +9.4% |
| Deferred charges and accrued income | 490/1 | €233 | €1,902 | +€1,669 | +716% |
| Total equity and liabilities | 10/49 | €345,762 | €324,271 | -€21,491 | -6.2% |
| Equity | 10/15 | €52,634 | €60,308 | +€7,674 | +14.6% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | - | €70,000 | +€70,000 | |
| Issued capital | 100 | - | €70,000 | +€70,000 | |
| Profit (loss) carried forward | 14 | -€17,366 | -€9,692 | +€7,674 | +44.2% |
| Amounts payable | 17/49 | €293,128 | €263,963 | -€29,165 | -9.9% |
| Amounts payable after more than one year | 17 | €125,842 | €102,104 | -€23,738 | -18.9% |
| Financial debts | 170/4 | €125,842 | €102,104 | -€23,738 | -18.9% |
| Amounts payable within one year | 42/48 | €167,286 | €161,859 | -€5,427 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €26,454 | €25,532 | -€922 | -3.5% |
| Trade debts | 44 | €13,046 | €9,107 | -€3,939 | -30.2% |
| Suppliers | 440/4 | €13,046 | €9,107 | -€3,939 | -30.2% |
| Taxes, remuneration and social security | 45 | €3,001 | €1,839 | -€1,162 | -38.7% |
| Taxes | 450/3 | €23 | - | -€23 | |
| Remuneration and social security | 454/9 | €2,978 | €1,839 | -€1,139 | -38.2% |
| Other amounts payable | 47/48 | €124,785 | €125,381 | +€596 | +0.5% |
| Turnover | 70 | €193,664 | €210,336 | +€16,672 | +8.6% |
| Non-recurring operating income | 76A | €4,466 | €10,459 | +€5,993 | +134% |
| Goods, raw materials, services and sundry goods | 60/61 | €116,833 | €106,174 | -€10,659 | -9.1% |
| Remuneration, social security and pensions | 62 | €25,955 | €62,468 | +€36,513 | +141% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,031 | €40,889 | -€6,142 | -13.1% |
| Other operating charges | 640/8 | €775 | €1,379 | +€604 | +77.9% |
| Gross operating margin | 9900 | €81,297 | €114,621 | +€33,324 | +41.0% |
| Operating profit (loss) | 9901 | €7,536 | €9,885 | +€2,349 | +31.2% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €2,911 | €2,211 | -€700 | -24.0% |
| Recurring financial charges | 65 | €2,911 | €2,211 | -€700 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €4,630 | €7,674 | +€3,044 | +65.7% |
| Profit (loss) for the period | 9904 | €4,630 | €7,674 | +€3,044 | +65.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,630 | €7,674 | +€3,044 | +65.7% |
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 1 November 2026 via checked.be.