Live.Imagine.Act: what changed
Live.Imagine.Act
Largest movements
- Receivables within one year -€29,043
down €29,043 (-97.8%), from €29,700 to €657
of which Trade receivables: -€29,600
- Tangible fixed assets -€11,790
down €11,790 (-21.4%), from €55,007 to €43,217
- Cash -€1,106
down €1,106 (-13.0%), from €8,481 to €7,375
mainly Other debts (-€26,420) and Net result for the year (-€15,951)
- Other debts -€26,420
down €26,420 (-53.8%), from €49,083 to €22,663
- Profit (loss) carried forward -€15,951
down €15,951 (-19.0%), from -€83,785 to -€99,736
- Gross operating margin -€29,863
down €29,863, from €23,357 to -€6,506
- Depreciation +€7,847
up €7,847 (+199%), from €3,944 to €11,790
- Financial income +€3,000
new in 2025: €3,000
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,897 | €51,992 | -€41,906 | -44.6% |
| Fixed assets | 21/28 | €55,007 | €43,217 | -€11,790 | -21.4% |
| Tangible fixed assets | 22/27 | €55,007 | €43,217 | -€11,790 | -21.4% |
| Furniture and vehicles | 24 | €55,007 | €43,217 | -€11,790 | -21.4% |
| Current assets | 29/58 | €38,890 | €8,775 | -€30,116 | -77.4% |
| Amounts receivable within one year | 40/41 | €29,700 | €657 | -€29,043 | -97.8% |
| Trade receivables | 40 | €29,600 | €0 | -€29,600 | -100% |
| Other amounts receivable | 41 | €100 | €657 | +€557 | +555% |
| Cash at bank and in hand | 54/58 | €8,481 | €7,375 | -€1,106 | -13.0% |
| Deferred charges and accrued income | 490/1 | €710 | €743 | +€33 | +4.6% |
| Total equity and liabilities | 10/49 | €93,897 | €51,992 | -€41,906 | -44.6% |
| Equity | 10/15 | -€65,185 | -€81,136 | -€15,951 | -24.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,785 | -€99,736 | -€15,951 | -19.0% |
| Amounts payable | 17/49 | €159,083 | €133,128 | -€25,955 | -16.3% |
| Amounts payable after more than one year | 17 | €110,000 | €110,000 | = | 0.0% |
| Financial debts | 170/4 | €110,000 | €110,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €49,083 | €23,128 | -€25,955 | -52.9% |
| Trade debts | 44 | - | €465 | +€465 | |
| Suppliers | 440/4 | - | €465 | +€465 | |
| Other amounts payable | 47/48 | €49,083 | €22,663 | -€26,420 | -53.8% |
| Non-recurring operating income | 76A | €27,250 | €0 | -€27,250 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,944 | €11,790 | +€7,847 | +199% |
| Other operating charges | 640/8 | €675 | €585 | -€89 | -13.2% |
| Gross operating margin | 9900 | €23,357 | -€6,506 | -€29,863 | |
| Operating profit (loss) | 9901 | €18,739 | -€18,882 | -€37,620 | |
| Financial income | 75/76B | - | €3,000 | +€3,000 | |
| Recurring financial income | 75 | - | €3,000 | +€3,000 | |
| Financial charges | 65/66B | €68 | €69 | +€1 | +2.1% |
| Recurring financial charges | 65 | €68 | €69 | +€1 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €18,671 | -€15,951 | -€34,622 | |
| Profit (loss) for the period | 9904 | €18,671 | -€15,951 | -€34,622 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,671 | -€15,951 | -€34,622 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.