LiveCom Europe: 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.
LiveCom Europe
Largest movements
- Cash +€49,448
up €49,448 (+1,729%), from €2,860 to €52,308
mainly Receivables within one year (+€46,957) and Net result for the year (+€42,138)
- Receivables within one year -€46,957
down €46,957 (-94.5%), from €49,678 to €2,721
of which Trade receivables: -€45,855
- Deferred charges and accrued income +€15,966
new in 2025: €15,966
- Profit (loss) carried forward +€42,138
up €42,138, from -€18,842 to €23,296
- Trade debts -€21,164
down €21,164 (-86.3%), from €24,532 to €3,368
- Advances received -€20,000
no longer reported in 2025 (was €20,000)
- Accrued charges and deferred income +€18,292
new in 2025: €18,292
- Other debts -€14,122
down €14,122 (-73.1%), from €19,324 to €5,202
- Gross operating margin +€52,083
up €52,083 (+720%), from €7,233 to €59,317
- Taxes +€13,563
up €13,563, from -€70 to €13,493
- Financial charges +€2,571
up €2,571 (+2,612%), from €98 to €2,670
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 | €53,225 | €71,674 | +€18,449 | +34.7% |
| Fixed assets | 21/28 | €687 | €678 | -€9 | -1.2% |
| Tangible fixed assets | 22/27 | €687 | €678 | -€9 | -1.2% |
| Furniture and vehicles | 24 | €687 | €678 | -€9 | -1.2% |
| Current assets | 29/58 | €52,538 | €70,996 | +€18,458 | +35.1% |
| Amounts receivable within one year | 40/41 | €49,678 | €2,721 | -€46,957 | -94.5% |
| Trade receivables | 40 | €47,978 | €2,123 | -€45,855 | -95.6% |
| Other amounts receivable | 41 | €1,701 | €598 | -€1,103 | -64.8% |
| Cash at bank and in hand | 54/58 | €2,860 | €52,308 | +€49,448 | +1,729% |
| Deferred charges and accrued income | 490/1 | - | €15,966 | +€15,966 | |
| Total equity and liabilities | 10/49 | €53,225 | €71,674 | +€18,449 | +34.7% |
| Equity | 10/15 | -€10,782 | €31,356 | +€42,138 | |
| Contributions | 10/11 | €8,060 | €6,200 | -€1,860 | -23.1% |
| Reserves | 13 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€18,842 | €23,296 | +€42,138 | |
| Amounts payable | 17/49 | €64,007 | €40,318 | -€23,689 | -37.0% |
| Amounts payable within one year | 42/48 | €64,007 | €22,026 | -€41,981 | -65.6% |
| Trade debts | 44 | €24,532 | €3,368 | -€21,164 | -86.3% |
| Suppliers | 440/4 | €24,532 | €3,368 | -€21,164 | -86.3% |
| Advances received on contracts in progress | 46 | €20,000 | - | -€20,000 | |
| Taxes, remuneration and social security | 45 | €150 | €13,455 | +€13,305 | +8,853% |
| Taxes | 450/3 | €150 | €13,455 | +€13,305 | +8,853% |
| Other amounts payable | 47/48 | €19,324 | €5,202 | -€14,122 | -73.1% |
| Accrued charges and deferred income | 492/3 | - | €18,292 | +€18,292 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305 | €338 | +€33 | +11.0% |
| Other operating charges | 640/8 | €393 | €781 | +€388 | +98.8% |
| Gross operating margin | 9900 | €7,233 | €59,317 | +€52,083 | +720% |
| Operating profit (loss) | 9901 | €6,536 | €58,198 | +€51,662 | +790% |
| Financial income | 75/76B | €1 | €103 | +€102 | +10,167% |
| Recurring financial income | 75 | €1 | €103 | +€102 | +10,167% |
| Financial charges | 65/66B | €98 | €2,670 | +€2,571 | +2,612% |
| Recurring financial charges | 65 | €98 | €2,670 | +€2,571 | +2,612% |
| Profit (loss) for the period before taxes | 9903 | €6,438 | €55,631 | +€49,193 | +764% |
| Income taxes | 67/77 | -€70 | €13,493 | +€13,563 | |
| Profit (loss) for the period | 9904 | €6,509 | €42,138 | +€35,629 | +547% |
| Profit (loss) for the period to be appropriated | 9905 | €6,509 | €42,138 | +€35,629 | +547% |
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 23 October 2026 via checked.be.