Live Smart Development - Hoet: 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 Smart Development - Hoet
Largest movements
- Receivables within one year -€31,572
down €31,572 (-99.0%), from €31,883 to €312
- Cash +€1,461
up €1,461 (+644%), from €227 to €1,688
mainly Receivables within one year (+€31,572)
- Other debts -€27,489
down €27,489 (-13.8%), from €198,562 to €171,074
- Profit (loss) carried forward -€2,440
down €2,440 (-1.0%), from -€242,360 to -€244,800
- Gross operating margin +€160
up €160 (+9.7%), from -€1,643 to -€1,483
- Financial charges +€110
up €110 (+44.7%), from €246 to €356
- Other operating charges +€95
up €95 (+18.9%), from €505 to €601
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 | €32,110 | €2,000 | -€30,110 | -93.8% |
| Current assets | 29/58 | €32,110 | €2,000 | -€30,110 | -93.8% |
| Amounts receivable within one year | 40/41 | €31,883 | €312 | -€31,572 | -99.0% |
| Other amounts receivable | 41 | €31,883 | €312 | -€31,572 | -99.0% |
| Cash at bank and in hand | 54/58 | €227 | €1,688 | +€1,461 | +644% |
| Total equity and liabilities | 10/49 | €32,110 | €2,000 | -€30,110 | -93.8% |
| Equity | 10/15 | -€167,360 | -€169,800 | -€2,440 | -1.5% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€242,360 | -€244,800 | -€2,440 | -1.0% |
| Amounts payable | 17/49 | €199,470 | €171,800 | -€27,670 | -13.9% |
| Amounts payable within one year | 42/48 | €199,470 | €171,800 | -€27,670 | -13.9% |
| Trade debts | 44 | €908 | €726 | -€182 | -20.0% |
| Suppliers | 440/4 | €908 | €726 | -€182 | -20.0% |
| Other amounts payable | 47/48 | €198,562 | €171,074 | -€27,489 | -13.8% |
| Other operating charges | 640/8 | €505 | €601 | +€95 | +18.9% |
| Gross operating margin | 9900 | -€1,643 | -€1,483 | +€160 | +9.7% |
| Operating profit (loss) | 9901 | -€2,148 | -€2,084 | +€64 | +3.0% |
| Financial charges | 65/66B | €246 | €356 | +€110 | +44.7% |
| Recurring financial charges | 65 | €246 | €356 | +€110 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,394 | -€2,440 | -€46 | -1.9% |
| Profit (loss) for the period | 9904 | -€2,394 | -€2,440 | -€46 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,394 | -€2,440 | -€46 | -1.9% |
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 19 October 2026 via checked.be.