Livendo: what changed
What changed
Livendo
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€108,648
2024 · €108,348+€300
Equity
€627,025
2024 · €518,377+€108,648
Cash
€540,416
2024 · €472,143+€68,273
Balance sheet total
€657,066
2024 · €525,882+€131,184
Largest movements
Assets
- Current investments +€83,511
new in 2025: €83,511
- Cash +€68,273
up €68,273 (+14.5%), from €472,143 to €540,416
mainly Net result for the year (+€108,648) and Tax, wage and social debts (+€12,916)
- Deferred charges and accrued income -€11,350
down €11,350 (-81.7%), from €13,893 to €2,543
Equity and liabilities
- Profit (loss) carried forward +€108,648
up €108,648 (+21.3%), from €510,317 to €618,965
- Tax, wage and social debts +€12,916
up €12,916, from €0 to €12,916
of which Taxes: +€11,432
Income statement
- Financial income +€8,127
up €8,127 (+906%), from €897 to €9,023
- Gross operating margin -€5,135
down €5,135 (-3.4%), from €152,523 to €147,388
- Financial charges +€2,204
up €2,204 (+182%), from €1,211 to €3,414
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€108,348
Gross operating margin
-€5,135
Depreciation
+€731
Other operating charges
-€203
Financial income
+€8,127
Financial charges
-€2,204
Taxes
-€1,016
Result 2025
€108,648
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€151,805
Investment
-€83,511
Financing
-€20
Cash 2024
€472,143
From operations (derived)
+€151,805
Net result for the year
+€108,648
Depreciation
+€3,172
Receivables within one year
+€6,078
Deferred charges and accrued income
+€11,350
Trade debts
+€5,987
Tax, wage and social debts
+€12,916
Other debts
+€3,652
Investment (derived)
-€83,511
Current investments
-€83,511
Financing
-€20
Short-term financial debts
-€20
Cash 2025
€540,416
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €525,882 | €657,066 | +€131,184 | +24.9% |
| Fixed assets | 21/28 | €9,605 | €6,433 | -€3,172 | -33.0% |
| Tangible fixed assets | 22/27 | €9,134 | €5,962 | -€3,172 | -34.7% |
| Furniture and vehicles | 24 | €5,075 | €3,160 | -€1,916 | -37.7% |
| Other tangible fixed assets | 26 | €4,059 | €2,802 | -€1,257 | -31.0% |
| Financial fixed assets | 28 | €471 | €471 | = | 0.0% |
| Current assets | 29/58 | €516,278 | €650,634 | +€134,356 | +26.0% |
| Amounts receivable within one year | 40/41 | €30,241 | €24,163 | -€6,078 | -20.1% |
| Trade receivables | 40 | €21,175 | €21,175 | = | 0.0% |
| Other amounts receivable | 41 | €9,066 | €2,988 | -€6,078 | -67.0% |
| Current investments | 50/53 | - | €83,511 | +€83,511 | |
| Cash at bank and in hand | 54/58 | €472,143 | €540,416 | +€68,273 | +14.5% |
| Deferred charges and accrued income | 490/1 | €13,893 | €2,543 | -€11,350 | -81.7% |
| Total equity and liabilities | 10/49 | €525,882 | €657,066 | +€131,184 | +24.9% |
| Equity | 10/15 | €518,377 | €627,025 | +€108,648 | +21.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €510,317 | €618,965 | +€108,648 | +21.3% |
| Amounts payable | 17/49 | €7,505 | €30,041 | +€22,536 | +300% |
| Amounts payable within one year | 42/48 | €7,505 | €30,041 | +€22,536 | +300% |
| Financial debts | 43 | €282 | €262 | -€20 | -7.2% |
| Credit institutions | 430/8 | €282 | €262 | -€20 | -7.2% |
| Trade debts | 44 | €1,462 | €7,450 | +€5,987 | +409% |
| Suppliers | 440/4 | €1,462 | €7,450 | +€5,987 | +409% |
| Taxes, remuneration and social security | 45 | €0 | €12,916 | +€12,916 | |
| Taxes | 450/3 | €0 | €11,432 | +€11,432 | |
| Remuneration and social security | 454/9 | - | €1,484 | +€1,484 | |
| Other amounts payable | 47/48 | €5,761 | €9,413 | +€3,652 | +63.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €16,997 | +€16,997 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,903 | €3,172 | -€731 | -18.7% |
| Other operating charges | 640/8 | €1,254 | €1,457 | +€203 | +16.2% |
| Gross operating margin | 9900 | €152,523 | €147,388 | -€5,135 | -3.4% |
| Operating profit (loss) | 9901 | €147,365 | €142,758 | -€4,607 | -3.1% |
| Financial income | 75/76B | €897 | €9,023 | +€8,127 | +906% |
| Recurring financial income | 75 | €897 | €9,023 | +€8,127 | +906% |
| Financial charges | 65/66B | €1,211 | €3,414 | +€2,204 | +182% |
| Recurring financial charges | 65 | €1,211 | €3,414 | +€2,204 | +182% |
| Profit (loss) for the period before taxes | 9903 | €147,051 | €148,367 | +€1,316 | +0.9% |
| Income taxes | 67/77 | €38,704 | €39,719 | +€1,016 | +2.6% |
| Profit (loss) for the period | 9904 | €108,348 | €108,648 | +€300 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €108,348 | €108,648 | +€300 | +0.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.