LiVe Consulting: 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.
LiVe Consulting
Largest movements
- Cash -€110,658
down €110,658 (-54.6%), from €202,552 to €91,893
mainly Contributions, distributions and other (-€130,000) and Other debts (-€44,661)
- Tangible fixed assets +€12,789
up €12,789 (+105%), from €12,198 to €24,986
of which Other tangible fixed assets: +€9,003
- Receivables within one year +€4,654
up €4,654 (+17.7%), from €26,339 to €30,993
of which Other amounts receivable: +€7,570
- Deferred charges and accrued income -€2,767
down €2,767 (-13.6%), from €20,278 to €17,511
- Profit (loss) carried forward -€48,033
down €48,033 (-73.1%), from €65,722 to €17,689
- Other debts -€44,661
down €44,661 (-27.9%), from €160,000 to €115,339
- Tax, wage and social debts -€5,265
down €5,265 (-39.7%), from €13,275 to €8,010
- Gross operating margin -€34,698
down €34,698 (-23.1%), from €150,188 to €115,490
- Taxes -€8,495
down €8,495 (-25.2%), from €33,658 to €25,163
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 | €261,366 | €165,384 | -€95,982 | -36.7% |
| Fixed assets | 21/28 | €12,198 | €24,986 | +€12,789 | +105% |
| Tangible fixed assets | 22/27 | €12,198 | €24,986 | +€12,789 | +105% |
| Plant, machinery and equipment | 23 | €6,202 | €11,537 | +€5,334 | +86.0% |
| Furniture and vehicles | 24 | €4,361 | €2,813 | -€1,548 | -35.5% |
| Other tangible fixed assets | 26 | €1,634 | €10,637 | +€9,003 | +551% |
| Current assets | 29/58 | €249,169 | €140,397 | -€108,771 | -43.7% |
| Amounts receivable within one year | 40/41 | €26,339 | €30,993 | +€4,654 | +17.7% |
| Trade receivables | 40 | €22,728 | €19,811 | -€2,916 | -12.8% |
| Other amounts receivable | 41 | €3,612 | €11,182 | +€7,570 | +210% |
| Cash at bank and in hand | 54/58 | €202,552 | €91,893 | -€110,658 | -54.6% |
| Deferred charges and accrued income | 490/1 | €20,278 | €17,511 | -€2,767 | -13.6% |
| Total equity and liabilities | 10/49 | €261,366 | €165,384 | -€95,982 | -36.7% |
| Equity | 10/15 | €86,127 | €38,094 | -€48,033 | -55.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,722 | €17,689 | -€48,033 | -73.1% |
| Amounts payable | 17/49 | €175,239 | €127,290 | -€47,949 | -27.4% |
| Amounts payable within one year | 42/48 | €175,239 | €127,290 | -€47,949 | -27.4% |
| Financial debts | 43 | €4 | €0 | -€4 | -100% |
| Credit institutions | 430/8 | €4 | €0 | -€4 | -100% |
| Trade debts | 44 | €1,960 | €3,940 | +€1,980 | +101% |
| Suppliers | 440/4 | €1,960 | €3,940 | +€1,980 | +101% |
| Taxes, remuneration and social security | 45 | €13,275 | €8,010 | -€5,265 | -39.7% |
| Taxes | 450/3 | €13,275 | €8,010 | -€5,265 | -39.7% |
| Other amounts payable | 47/48 | €160,000 | €115,339 | -€44,661 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,767 | €3,657 | +€890 | +32.2% |
| Other operating charges | 640/8 | €728 | €716 | -€13 | -1.7% |
| Gross operating margin | 9900 | €150,188 | €115,490 | -€34,698 | -23.1% |
| Operating profit (loss) | 9901 | €146,693 | €111,118 | -€35,576 | -24.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €4,809 | €3,988 | -€821 | -17.1% |
| Recurring financial charges | 65 | €4,809 | €3,988 | -€821 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €141,885 | €107,130 | -€34,755 | -24.5% |
| Income taxes | 67/77 | €33,658 | €25,163 | -€8,495 | -25.2% |
| Profit (loss) for the period | 9904 | €108,227 | €81,967 | -€26,260 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €108,227 | €81,967 | -€26,260 | -24.3% |
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 30 October 2026 via checked.be.