LIVAUDIO: 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.
LIVAUDIO
Largest movements
- Tangible fixed assets -€23,395
down €23,395 (-32.0%), from €73,189 to €49,794
- Cash +€21,348
up €21,348 (+54.4%), from €39,207 to €60,554
mainly Other debts (+€24,431) and Depreciation (+€23,395)
- Stocks and contracts -€11,727
down €11,727 (-27.8%), from €42,125 to €30,398
- Receivables within one year +€9,716
up €9,716 (+8.7%), from €111,051 to €120,766
of which Trade receivables: +€18,329
- Profit (loss) carried forward -€30,137
down €30,137 (-847%), from -€3,556 to -€33,693
- Other debts +€24,431
up €24,431 (+1,033%), from €2,365 to €26,795
- Debts after one year -€15,173
down €15,173 (-12.8%), from €118,175 to €103,002
of which Financial debts: -€15,173
- Trade debts +€8,529
up €8,529 (+14.1%), from €60,494 to €69,023
- Tax, wage and social debts +€5,021
up €5,021, from €0 to €5,021
- Financial income -€15,000
down €15,000 (-100%), from €15,000 to €0
of which Financial income: -€15,000
- Financial charges +€9,347
up €9,347 (+21.8%), from €42,807 to €52,154
of which Financial charges: +€11,624
- Depreciation +€3,194
up €3,194 (+15.8%), from €20,201 to €23,395
- Gross operating margin -€2,212
down €2,212 (-4.5%), from €49,684 to €47,472
- Taxes -€786
down €786 (-78.2%), from €1,005 to €219
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 | €267,092 | €263,132 | -€3,961 | -1.5% |
| Fixed assets | 21/28 | €73,189 | €49,794 | -€23,395 | -32.0% |
| Tangible fixed assets | 22/27 | €73,189 | €49,794 | -€23,395 | -32.0% |
| Furniture and vehicles | 24 | €73,189 | €49,794 | -€23,395 | -32.0% |
| Current assets | 29/58 | €193,904 | €213,338 | +€19,434 | +10.0% |
| Stocks and contracts in progress | 3 | €42,125 | €30,398 | -€11,727 | -27.8% |
| Stocks | 30/36 | €42,125 | €30,398 | -€11,727 | -27.8% |
| Amounts receivable within one year | 40/41 | €111,051 | €120,766 | +€9,716 | +8.7% |
| Trade receivables | 40 | €95,154 | €113,483 | +€18,329 | +19.3% |
| Other amounts receivable | 41 | €15,896 | €7,283 | -€8,613 | -54.2% |
| Cash at bank and in hand | 54/58 | €39,207 | €60,554 | +€21,348 | +54.4% |
| Deferred charges and accrued income | 490/1 | €1,522 | €1,619 | +€97 | +6.4% |
| Total equity and liabilities | 10/49 | €267,092 | €263,132 | -€3,961 | -1.5% |
| Equity | 10/15 | €67,944 | €37,807 | -€30,137 | -44.4% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,556 | -€33,693 | -€30,137 | -847% |
| Amounts payable | 17/49 | €199,149 | €225,325 | +€26,176 | +13.1% |
| Amounts payable after more than one year | 17 | €118,175 | €103,002 | -€15,173 | -12.8% |
| Financial debts | 170/4 | €51,675 | €36,502 | -€15,173 | -29.4% |
| Other amounts payable | 178/9 | €66,500 | €66,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €77,423 | €116,013 | +€38,590 | +49.8% |
| Current portion of amounts payable after more than one year | 42 | €14,564 | €15,173 | +€609 | +4.2% |
| Trade debts | 44 | €60,494 | €69,023 | +€8,529 | +14.1% |
| Suppliers | 440/4 | €60,494 | €69,023 | +€8,529 | +14.1% |
| Taxes, remuneration and social security | 45 | €0 | €5,021 | +€5,021 | |
| Taxes | 450/3 | €0 | €5,021 | +€5,021 | |
| Other amounts payable | 47/48 | €2,365 | €26,795 | +€24,431 | +1,033% |
| Accrued charges and deferred income | 492/3 | €3,550 | €6,309 | +€2,759 | +77.7% |
| Non-recurring operating income | 76A | €262 | €10 | -€252 | -96.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,201 | €23,395 | +€3,194 | +15.8% |
| Other operating charges | 640/8 | €786 | €1,126 | +€340 | +43.3% |
| Non-recurring operating charges | 66A | €63 | €714 | +€651 | +1,034% |
| Gross operating margin | 9900 | €49,684 | €47,472 | -€2,212 | -4.5% |
| Operating profit (loss) | 9901 | €28,634 | €22,236 | -€6,398 | -22.3% |
| Financial income | 75/76B | €15,000 | €0 | -€15,000 | -100% |
| Recurring financial income | 75 | €15,000 | €0 | -€15,000 | -100% |
| Non-recurring financial income | 76B | €15,000 | €0 | -€15,000 | -100% |
| Financial charges | 65/66B | €42,807 | €52,154 | +€9,347 | +21.8% |
| Recurring financial charges | 65 | €40,191 | €51,815 | +€11,624 | +28.9% |
| Non-recurring financial charges | 66B | €2,616 | €339 | -€2,277 | -87.0% |
| Profit (loss) for the period before taxes | 9903 | €827 | -€29,918 | -€30,745 | |
| Income taxes | 67/77 | €1,005 | €219 | -€786 | -78.2% |
| Profit (loss) for the period | 9904 | -€178 | -€30,137 | -€29,959 | -16,836% |
| Profit (loss) for the period to be appropriated | 9905 | -€178 | -€30,137 | -€29,959 | -16,836% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.