LIVE - IN: what changed
LIVE - IN
Largest movements
- Financial fixed assets +€900,000
up €900,000 (+473,684%), from €190 to €900,190
- Cash -€280,658
down €280,658 (-91.3%), from €307,247 to €26,589
mainly Investment in fixed assets (net) (-€964,974) and Trade debts (-€19,731)
- Intangible fixed assets -€38,874
down €38,874 (-14.3%), from €272,121 to €233,247
- Tangible fixed assets +€38,086
up €38,086 (+33.4%), from €114,079 to €152,164
of which Furniture and vehicles: +€34,324
- Receivables within one year +€18,921
up €18,921 (+11.9%), from €158,653 to €177,574
of which Trade receivables: +€11,067
- Debts after one year +€519,105
up €519,105 (+157%), from €331,440 to €850,545
- Current portion of long-term debt +€99,161
up €99,161 (+188%), from €52,696 to €151,857
- Reserves +€59,934
up €59,934 (+374%), from €16,023 to €75,957
of which Tax-exempt reserves: +€59,934
- Trade debts -€19,731
down €19,731 (-12.4%), from €159,519 to €139,787
- Taxes +€36,353
up €36,353 (+139%), from €26,191 to €62,543
- Financial income +€28,316
up €28,316 (+1,071%), from €2,644 to €30,959
- Financial charges +€22,704
up €22,704 (+304%), from €7,478 to €30,182
- Staff costs +€16,940
up €16,940 (+32.8%), from €51,653 to €68,593
- Gross operating margin +€9,383
up €9,383 (+3.9%), from €237,710 to €247,093
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €852,290 | €1,498,545 | +€646,255 | +75.8% |
| Fixed assets | 21/28 | €386,390 | €1,285,601 | +€899,211 | +233% |
| Intangible fixed assets | 21 | €272,121 | €233,247 | -€38,874 | -14.3% |
| Tangible fixed assets | 22/27 | €114,079 | €152,164 | +€38,086 | +33.4% |
| Furniture and vehicles | 24 | €16,850 | €51,175 | +€34,324 | +204% |
| Leasing and similar rights | 25 | €80,091 | €66,743 | -€13,348 | -16.7% |
| Other tangible fixed assets | 26 | €17,137 | €34,247 | +€17,110 | +99.8% |
| Financial fixed assets | 28 | €190 | €900,190 | +€900,000 | +473,684% |
| Current assets | 29/58 | €465,900 | €212,944 | -€252,956 | -54.3% |
| Amounts receivable within one year | 40/41 | €158,653 | €177,574 | +€18,921 | +11.9% |
| Trade receivables | 40 | €131,846 | €142,913 | +€11,067 | +8.4% |
| Other amounts receivable | 41 | €26,807 | €34,661 | +€7,853 | +29.3% |
| Cash at bank and in hand | 54/58 | €307,247 | €26,589 | -€280,658 | -91.3% |
| Deferred charges and accrued income | 490/1 | - | €8,781 | +€8,781 | |
| Total equity and liabilities | 10/49 | €852,290 | €1,498,545 | +€646,255 | +75.8% |
| Equity | 10/15 | €295,208 | €342,311 | +€47,103 | +16.0% |
| Contributions | 10/11 | €30,592 | €30,592 | = | 0.0% |
| Capital | 10 | €30,592 | €30,592 | = | 0.0% |
| Issued capital | 100 | €30,592 | €30,592 | = | 0.0% |
| Reserves | 13 | €16,023 | €75,957 | +€59,934 | +374% |
| Non-distributable reserves | 130/1 | €3,059 | €3,059 | = | 0.0% |
| Legal reserve | 130 | €3,059 | €3,059 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,964 | €72,898 | +€59,934 | +462% |
| Profit (loss) carried forward | 14 | €248,593 | €235,762 | -€12,831 | -5.2% |
| Amounts payable | 17/49 | €557,082 | €1,156,235 | +€599,152 | +108% |
| Amounts payable after more than one year | 17 | €331,440 | €850,545 | +€519,105 | +157% |
| Financial debts | 170/4 | €331,440 | €850,545 | +€519,105 | +157% |
| Amounts payable within one year | 42/48 | €225,643 | €305,690 | +€80,047 | +35.5% |
| Current portion of amounts payable after more than one year | 42 | €52,696 | €151,857 | +€99,161 | +188% |
| Trade debts | 44 | €159,519 | €139,787 | -€19,731 | -12.4% |
| Suppliers | 440/4 | €159,519 | €139,787 | -€19,731 | -12.4% |
| Taxes, remuneration and social security | 45 | €13,428 | €14,046 | +€618 | +4.6% |
| Taxes | 450/3 | €1,782 | €443 | -€1,339 | -75.1% |
| Remuneration and social security | 454/9 | €11,647 | €13,603 | +€1,957 | +16.8% |
| Remuneration, social security and pensions | 62 | €51,653 | €68,593 | +€16,940 | +32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,113 | €65,763 | +€8,650 | +15.1% |
| Other operating charges | 640/8 | €4,783 | €3,868 | -€915 | -19.1% |
| Gross operating margin | 9900 | €237,710 | €247,093 | +€9,383 | +3.9% |
| Operating profit (loss) | 9901 | €124,161 | €108,868 | -€15,292 | -12.3% |
| Financial income | 75/76B | €2,644 | €30,959 | +€28,316 | +1,071% |
| Recurring financial income | 75 | €2,644 | €30,959 | +€28,316 | +1,071% |
| Financial charges | 65/66B | €7,478 | €30,182 | +€22,704 | +304% |
| Recurring financial charges | 65 | €7,478 | €30,182 | +€22,704 | +304% |
| Profit (loss) for the period before taxes | 9903 | €119,327 | €109,646 | -€9,681 | -8.1% |
| Income taxes | 67/77 | €26,191 | €62,543 | +€36,353 | +139% |
| Profit (loss) for the period | 9904 | €93,136 | €47,103 | -€46,034 | -49.4% |
| Transfer to tax-exempt reserves | 689 | - | €59,934 | +€59,934 | |
| Profit (loss) for the period to be appropriated | 9905 | €93,136 | -€12,831 | -€105,967 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.