LIVELIHOODS 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.
LIVELIHOODS CONSULTING
Largest movements
- Cash +€57,343
up €57,343 (+30.5%), from €188,183 to €245,526
mainly Net result for the year (+€43,866) and Receivables within one year (+€9,318)
- Receivables within one year -€9,318
down €9,318 (-61.7%), from €15,102 to €5,783
of which Trade receivables: -€11,235
- Reserves +€43,866
up €43,866 (+23.2%), from €188,815 to €232,681
of which Distributable reserves: +€43,866
- Tax, wage and social debts +€4,152
up €4,152 (+36.6%), from €11,330 to €15,482
of which Taxes: +€5,574
- Gross operating margin +€2,430
up €2,430 (+2.2%), from €109,366 to €111,795
- Taxes +€1,403
up €1,403 (+7.0%), from €19,972 to €21,375
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €206,528 | €254,554 | +€48,026 | +23.3% |
| Fixed assets | 21/28 | €818 | €730 | -€88 | -10.8% |
| Tangible fixed assets | 22/27 | €818 | €730 | -€88 | -10.8% |
| Furniture and vehicles | 24 | €818 | €730 | -€88 | -10.8% |
| Current assets | 29/58 | €205,710 | €253,824 | +€48,114 | +23.4% |
| Amounts receivable within one year | 40/41 | €15,102 | €5,783 | -€9,318 | -61.7% |
| Trade receivables | 40 | €11,235 | - | -€11,235 | |
| Other amounts receivable | 41 | €3,867 | €5,783 | +€1,917 | +49.6% |
| Cash at bank and in hand | 54/58 | €188,183 | €245,526 | +€57,343 | +30.5% |
| Deferred charges and accrued income | 490/1 | €2,426 | €2,515 | +€89 | +3.7% |
| Total equity and liabilities | 10/49 | €206,528 | €254,554 | +€48,026 | +23.3% |
| Equity | 10/15 | €195,015 | €238,881 | +€43,866 | +22.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €188,815 | €232,681 | +€43,866 | +23.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €186,955 | €230,821 | +€43,866 | +23.5% |
| Amounts payable | 17/49 | €11,513 | €15,672 | +€4,160 | +36.1% |
| Amounts payable within one year | 42/48 | €11,513 | €15,672 | +€4,160 | +36.1% |
| Trade debts | 44 | €183 | €191 | +€8 | +4.3% |
| Suppliers | 440/4 | €183 | €191 | +€8 | +4.3% |
| Taxes, remuneration and social security | 45 | €11,330 | €15,482 | +€4,152 | +36.6% |
| Taxes | 450/3 | €1,458 | €7,032 | +€5,574 | +382.3% |
| Remuneration and social security | 454/9 | €9,872 | €8,450 | -€1,422 | -14.4% |
| Remuneration, social security and pensions | 62 | €46,804 | €45,735 | -€1,069 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131 | €88 | -€43 | -32.9% |
| Other operating charges | 640/8 | €870 | €899 | +€28 | +3.2% |
| Gross operating margin | 9900 | €109,366 | €111,795 | +€2,430 | +2.2% |
| Operating profit (loss) | 9901 | €61,560 | €65,074 | +€3,514 | +5.7% |
| Financial income | 75/76B | €150 | €242 | +€92 | +61.4% |
| Recurring financial income | 75 | €150 | €242 | +€92 | +61.4% |
| Financial charges | 65/66B | €39 | €75 | +€35 | +89.0% |
| Recurring financial charges | 65 | €39 | €75 | +€35 | +89.0% |
| Profit (loss) for the period before taxes | 9903 | €61,670 | €65,241 | +€3,571 | +5.8% |
| Income taxes | 67/77 | €19,972 | €21,375 | +€1,403 | +7.0% |
| Profit (loss) for the period | 9904 | €41,698 | €43,866 | +€2,168 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,698 | €43,866 | +€2,168 | +5.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.