Livay. Ets: 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.
Livay. Ets
Largest movements
- Tangible fixed assets -€6,371
down €6,371 (-11.8%), from €54,135 to €47,764
of which Plant, machinery and equipment: -€6,757
- Cash +€5,552
up €5,552 (+613%), from €906 to €6,459
mainly Depreciation (+€6,892) and Net result for the year (+€5,621)
- Stocks and contracts +€900
new in 2023: €900
- Receivables within one year -€703
down €703 (-30.5%), from €2,303 to €1,600
of which Other amounts receivable: -€945
- Debts after one year -€14,073
down €14,073 (-41.1%), from €34,231 to €20,157
- Profit (loss) carried forward +€5,621
up €5,621 (+9.0%), from -€62,326 to -€56,705
- Trade debts +€5,406
up €5,406 (+34.0%), from €15,886 to €21,292
- Other debts +€1,559
up €1,559 (+5.2%), from €29,994 to €31,553
- Tax, wage and social debts +€738
up €738 (+6.7%), from €11,018 to €11,756
of which Remuneration and social security: +€1,003
- Staff costs -€22,442
down €22,442 (-62.0%), from €36,184 to €13,742
- Gross operating margin +€1,844
up €1,844 (+6.8%), from €27,007 to €28,850
- Other operating charges -€337
down €337 (-37.1%), from €908 to €571
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,749 | €57,127 | -€622 | -1.1% |
| Fixed assets | 21/28 | €54,540 | €48,169 | -€6,371 | -11.7% |
| Tangible fixed assets | 22/27 | €54,135 | €47,764 | -€6,371 | -11.8% |
| Plant, machinery and equipment | 23 | €54,135 | €47,378 | -€6,757 | -12.5% |
| Furniture and vehicles | 24 | - | €386 | +€386 | |
| Financial fixed assets | 28 | €404 | €404 | = | 0.0% |
| Current assets | 29/58 | €3,209 | €8,958 | +€5,749 | +179% |
| Stocks and contracts in progress | 3 | - | €900 | +€900 | |
| Stocks | 30/36 | - | €900 | +€900 | |
| Amounts receivable within one year | 40/41 | €2,303 | €1,600 | -€703 | -30.5% |
| Trade receivables | 40 | - | €242 | +€242 | |
| Other amounts receivable | 41 | €2,303 | €1,358 | -€945 | -41.0% |
| Cash at bank and in hand | 54/58 | €906 | €6,459 | +€5,552 | +613% |
| Total equity and liabilities | 10/49 | €57,749 | €57,127 | -€622 | -1.1% |
| Equity | 10/15 | -€47,326 | -€41,705 | +€5,621 | +11.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,326 | -€56,705 | +€5,621 | +9.0% |
| Amounts payable | 17/49 | €105,075 | €98,831 | -€6,243 | -5.9% |
| Amounts payable after more than one year | 17 | €34,231 | €20,157 | -€14,073 | -41.1% |
| Financial debts | 170/4 | €34,231 | €20,157 | -€14,073 | -41.1% |
| Amounts payable within one year | 42/48 | €70,844 | €78,674 | +€7,830 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €13,946 | €14,073 | +€127 | +0.9% |
| Trade debts | 44 | €15,886 | €21,292 | +€5,406 | +34.0% |
| Suppliers | 440/4 | €15,886 | €21,292 | +€5,406 | +34.0% |
| Taxes, remuneration and social security | 45 | €11,018 | €11,756 | +€738 | +6.7% |
| Taxes | 450/3 | €265 | €0 | -€265 | -100% |
| Remuneration and social security | 454/9 | €10,753 | €11,756 | +€1,003 | +9.3% |
| Other amounts payable | 47/48 | €29,994 | €31,553 | +€1,559 | +5.2% |
| Remuneration, social security and pensions | 62 | €36,184 | €13,742 | -€22,442 | -62.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,154 | €6,892 | -€262 | -3.7% |
| Other operating charges | 640/8 | €908 | €571 | -€337 | -37.1% |
| Gross operating margin | 9900 | €27,007 | €28,850 | +€1,844 | +6.8% |
| Operating profit (loss) | 9901 | -€17,239 | €7,645 | +€24,884 | |
| Financial income | 75/76B | €102 | €88 | -€14 | -14.0% |
| Recurring financial income | 75 | €102 | €88 | -€14 | -14.0% |
| Financial charges | 65/66B | €2,213 | €2,112 | -€101 | -4.6% |
| Recurring financial charges | 65 | €2,213 | €2,112 | -€101 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,350 | €5,621 | +€24,971 | |
| Profit (loss) for the period | 9904 | -€19,350 | €5,621 | +€24,971 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,350 | €5,621 | +€24,971 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.