Livaservice: 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.
Livaservice
Largest movements
- Receivables within one year +€2,361
up €2,361 (+23.9%), from €9,882 to €12,244
of which Other amounts receivable: +€2,160
- Cash -€1,552
down €1,552 (-7.3%), from €21,215 to €19,663
mainly Advances received (-€48,000) and Receivables within one year (-€2,361)
- Advances received -€48,000
down €48,000 (-72.7%), from €66,000 to €18,000
- Reserves +€47,701
up €47,701 (+68.5%), from €69,674 to €117,376
- Gross operating margin -€26,830
down €26,830 (-30.1%), from €89,127 to €62,298
- Taxes -€5,660
down €5,660 (-30.9%), from €18,302 to €12,642
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 | €151,098 | €151,907 | +€810 | +0.5% |
| Current assets | 29/58 | €151,098 | €151,907 | +€810 | +0.5% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,882 | €12,244 | +€2,361 | +23.9% |
| Trade receivables | 40 | €8,935 | €9,136 | +€201 | +2.2% |
| Other amounts receivable | 41 | €948 | €3,108 | +€2,160 | +228% |
| Cash at bank and in hand | 54/58 | €21,215 | €19,663 | -€1,552 | -7.3% |
| Total equity and liabilities | 10/49 | €151,098 | €151,907 | +€810 | +0.5% |
| Equity | 10/15 | €74,674 | €122,376 | +€47,701 | +63.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €69,674 | €117,376 | +€47,701 | +68.5% |
| Distributable reserves | 133 | €69,674 | €117,376 | +€47,701 | +68.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €76,423 | €29,532 | -€46,892 | -61.4% |
| Amounts payable within one year | 42/48 | €76,423 | €29,532 | -€46,892 | -61.4% |
| Trade debts | 44 | €126 | €0 | -€126 | -100% |
| Suppliers | 440/4 | €126 | €0 | -€126 | -100% |
| Advances received on contracts in progress | 46 | €66,000 | €18,000 | -€48,000 | -72.7% |
| Taxes, remuneration and social security | 45 | €7,823 | €7,563 | -€260 | -3.3% |
| Taxes | 450/3 | €6,823 | €6,563 | -€260 | -3.8% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €2,475 | €3,969 | +€1,494 | +60.4% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €89,127 | €62,298 | -€26,830 | -30.1% |
| Operating profit (loss) | 9901 | €89,001 | €62,170 | -€26,832 | -30.1% |
| Financial charges | 65/66B | €192 | €161 | -€31 | -16.3% |
| Recurring financial charges | 65 | €192 | €161 | -€31 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €88,809 | €62,009 | -€26,800 | -30.2% |
| Income taxes | 67/77 | €18,302 | €12,642 | -€5,660 | -30.9% |
| Profit (loss) for the period | 9904 | €70,507 | €49,367 | -€21,140 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €70,507 | €49,367 | -€21,140 | -30.0% |
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 27 October 2026 via checked.be.