LIVEN: what changed
Two fiscal 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.
LIVEN
Largest movements
- Current investments -€3,953
down €3,953 (-98.8%), from €4,000 to €47
- Cash -€1,497
down €1,497 (-33.7%), from €4,438 to €2,941
mainly Net result for the year (-€14,166) and Investment in fixed assets (net) (-€3,052)
- Receivables after one year +€1,354
up €1,354 (+2.8%), from €48,361 to €49,715
- Profit (loss) carried forward -€14,166
down €14,166 (-18.9%), from -€74,862 to -€89,028
- Trade debts +€10,717
new in 2024: €10,717
- Gross operating margin -€25,967
down €25,967, from €24,252 to -€1,716
- Other operating charges +€2,735
up €2,735 (+302.1%), from €905 to €3,640
- Financial charges -€1,287
down €1,287 (-14.9%), from €8,610 to €7,323
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 | €110,760 | €107,073 | -€3,687 | -3.3% |
| Fixed assets | 21/28 | €51,162 | €51,680 | +€519 | +1.0% |
| Tangible fixed assets | 22/27 | €51,048 | €51,566 | +€519 | +1.0% |
| Land and buildings | 22 | €27,849 | €29,739 | +€1,889 | +6.8% |
| Plant, machinery and equipment | 23 | €392 | €215 | -€177 | -45.2% |
| Furniture and vehicles | 24 | €22,806 | €21,613 | -€1,193 | -5.2% |
| Financial fixed assets | 28 | €114 | €114 | = | 0.0% |
| Current assets | 29/58 | €59,598 | €55,392 | -€4,206 | -7.1% |
| Amounts receivable after more than one year | 29 | €48,361 | €49,715 | +€1,354 | +2.8% |
| Other amounts receivable | 291 | €48,361 | €49,715 | +€1,354 | +2.8% |
| Amounts receivable within one year | 40/41 | €1,042 | €333 | -€709 | -68.0% |
| Trade receivables | 40 | €585 | €333 | -€252 | -43.1% |
| Other amounts receivable | 41 | €457 | - | -€457 | |
| Current investments | 50/53 | €4,000 | €47 | -€3,953 | -98.8% |
| Cash at bank and in hand | 54/58 | €4,438 | €2,941 | -€1,497 | -33.7% |
| Deferred charges and accrued income | 490/1 | €1,757 | €2,355 | +€598 | +34.1% |
| Total equity and liabilities | 10/49 | €110,760 | €107,073 | -€3,687 | -3.3% |
| Equity | 10/15 | -€55,326 | -€69,492 | -€14,166 | -25.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €936 | €936 | = | 0.0% |
| Non-distributable reserves | 130/1 | €936 | €936 | = | 0.0% |
| Reserves not available under the articles | 1311 | €936 | €936 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,862 | -€89,028 | -€14,166 | -18.9% |
| Amounts payable | 17/49 | €166,085 | €176,565 | +€10,479 | +6.3% |
| Amounts payable within one year | 42/48 | €166,085 | €176,565 | +€10,479 | +6.3% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | - | €10,717 | +€10,717 | |
| Suppliers | 440/4 | - | €10,717 | +€10,717 | |
| Taxes, remuneration and social security | 45 | €1,085 | €848 | -€238 | -21.9% |
| Taxes | 450/3 | €1,085 | €848 | -€238 | -21.9% |
| Other amounts payable | 47/48 | €15,000 | €15,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,623 | €2,533 | -€90 | -3.4% |
| Other operating charges | 640/8 | €905 | €3,640 | +€2,735 | +302.1% |
| Gross operating margin | 9900 | €24,252 | -€1,716 | -€25,967 | |
| Operating profit (loss) | 9901 | €20,724 | -€7,889 | -€28,612 | |
| Financial income | 75/76B | €1,492 | €1,372 | -€119 | -8.0% |
| Recurring financial income | 75 | €1,492 | €1,372 | -€119 | -8.0% |
| Financial charges | 65/66B | €8,610 | €7,323 | -€1,287 | -14.9% |
| Recurring financial charges | 65 | €8,610 | €7,323 | -€1,287 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €13,605 | -€13,840 | -€27,445 | |
| Income taxes | 67/77 | €125 | €327 | +€202 | +161.2% |
| Profit (loss) for the period | 9904 | €13,480 | -€14,166 | -€27,647 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,480 | -€14,166 | -€27,647 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.