Livasc: 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.
Livasc
Largest movements
- Receivables within one year -€4,902
down €4,902 (-13.6%), from €36,116 to €31,214
- Reserves -€47,765
down €47,765 (-100%), from €47,765 to €0
- Other debts +€41,419
up €41,419 (+4,822%), from €859 to €42,278
- Gross operating margin -€18,233
down €18,233, from €15,140 to -€3,093
- Taxes -€3,319
down €3,319 (-95.9%), from €3,460 to €141
- Financial income -€1,649
down €1,649 (-94.3%), from €1,749 to €100
- Other operating charges -€428
down €428 (-63.7%), from €671 to €243
- Depreciation +€348
up €348 (+20.3%), from €1,716 to €2,064
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 | €57,302 | €51,662 | -€5,640 | -9.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €6,001 | €5,451 | -€550 | -9.2% |
| Tangible fixed assets | 22/27 | €6,001 | €5,451 | -€550 | -9.2% |
| Plant, machinery and equipment | 23 | €496 | €386 | -€110 | -22.1% |
| Furniture and vehicles | 24 | €5,505 | €5,064 | -€440 | -8.0% |
| Current assets | 29/58 | €51,301 | €46,211 | -€5,090 | -9.9% |
| Amounts receivable within one year | 40/41 | €36,116 | €31,214 | -€4,902 | -13.6% |
| Other amounts receivable | 41 | €36,116 | €31,214 | -€4,902 | -13.6% |
| Cash at bank and in hand | 54/58 | €13,144 | €13,073 | -€71 | -0.5% |
| Deferred charges and accrued income | 490/1 | €2,041 | €1,924 | -€117 | -5.7% |
| Total equity and liabilities | 10/49 | €57,302 | €51,662 | -€5,640 | -9.8% |
| Equity | 10/15 | €51,765 | €4,000 | -€47,765 | -92.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €47,765 | €0 | -€47,765 | -100% |
| Distributable reserves | 133 | €47,765 | €0 | -€47,765 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €5,537 | €47,662 | +€42,124 | +761% |
| Amounts payable within one year | 42/48 | €5,537 | €47,662 | +€42,124 | +761% |
| Trade debts | 44 | €0 | €525 | +€525 | |
| Suppliers | 440/4 | €0 | €525 | +€525 | |
| Taxes, remuneration and social security | 45 | €4,678 | €4,858 | +€180 | +3.8% |
| Taxes | 450/3 | €4,678 | €4,858 | +€180 | +3.8% |
| Other amounts payable | 47/48 | €859 | €42,278 | +€41,419 | +4,822% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,716 | €2,064 | +€348 | +20.3% |
| Other operating charges | 640/8 | €671 | €243 | -€428 | -63.7% |
| Gross operating margin | 9900 | €15,140 | -€3,093 | -€18,233 | |
| Operating profit (loss) | 9901 | €12,753 | -€5,400 | -€18,153 | |
| Financial income | 75/76B | €1,749 | €100 | -€1,649 | -94.3% |
| Recurring financial income | 75 | €1,749 | €100 | -€1,649 | -94.3% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €14,458 | -€5,345 | -€19,803 | |
| Income taxes | 67/77 | €3,460 | €141 | -€3,319 | -95.9% |
| Profit (loss) for the period | 9904 | €10,998 | -€5,486 | -€16,484 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,998 | -€5,486 | -€16,484 |
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.