LiveRental: 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.
LiveRental
Largest movements
- Receivables within one year -€996,933
down €996,933 (-55.7%), from €1.8m to €793,667
of which Trade receivables: -€1.4m
- Tangible fixed assets +€120,786
up €120,786 (+7.2%), from €1.7m to €1.8m
of which Furniture and vehicles: +€132,445
- Financial fixed assets -€56,057
down €56,057 (-6.1%), from €917,104 to €861,047
- Trade debts -€1.5m
down €1.5m (-80.4%), from €1.9m to €371,513
- Other debts +€443,134
up €443,134 (+333%), from €133,223 to €576,357
- Profit (loss) carried forward +€272,767
up €272,767 (+24.3%), from €1.1m to €1.4m
- Short-term financial debts -€150,000
no longer reported in 2025 (was €150,000)
- Financial income -€468,242
down €468,242 (-77.8%), from €601,675 to €133,432
- Gross operating margin +€362,509
up €362,509 (+32.7%), from €1.1m to €1.5m
- Depreciation +€143,375
up €143,375 (+22.7%), from €632,051 to €775,426
- Staff costs +€63,958
up €63,958 (+16.0%), from €399,223 to €463,182
- Taxes +€39,217
up €39,217 (+162%), from €24,228 to €63,445
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 | €4,454,154 | €3,567,482 | -€886,671 | -19.9% |
| Fixed assets | 21/28 | €2,585,290 | €2,650,019 | +€64,729 | +2.5% |
| Tangible fixed assets | 22/27 | €1,668,186 | €1,788,972 | +€120,786 | +7.2% |
| Furniture and vehicles | 24 | €1,632,777 | €1,765,222 | +€132,445 | +8.1% |
| Other tangible fixed assets | 26 | €35,409 | €23,750 | -€11,659 | -32.9% |
| Financial fixed assets | 28 | €917,104 | €861,047 | -€56,057 | -6.1% |
| Current assets | 29/58 | €1,868,863 | €917,463 | -€951,400 | -50.9% |
| Amounts receivable within one year | 40/41 | €1,790,600 | €793,667 | -€996,933 | -55.7% |
| Trade receivables | 40 | €1,615,330 | €187,686 | -€1.4m | -88.4% |
| Other amounts receivable | 41 | €175,270 | €605,981 | +€430,711 | +246% |
| Cash at bank and in hand | 54/58 | €60,610 | €94,455 | +€33,845 | +55.8% |
| Deferred charges and accrued income | 490/1 | €17,654 | €29,341 | +€11,687 | +66.2% |
| Total equity and liabilities | 10/49 | €4,454,154 | €3,567,482 | -€886,671 | -19.9% |
| Equity | 10/15 | €1,973,910 | €2,246,678 | +€272,767 | +13.8% |
| Contributions | 10/11 | €844,540 | €844,540 | = | 0.0% |
| Reserves | 13 | €5,305 | €5,305 | = | 0.0% |
| Distributable reserves | 133 | €5,305 | €5,305 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,124,065 | €1,396,832 | +€272,767 | +24.3% |
| Amounts payable | 17/49 | €2,480,243 | €1,320,804 | -€1.2m | -46.7% |
| Amounts payable after more than one year | 17 | €220,067 | €264,067 | +€44,000 | +20.0% |
| Other amounts payable | 178/9 | €220,067 | €264,067 | +€44,000 | +20.0% |
| Amounts payable within one year | 42/48 | €2,260,176 | €1,056,737 | -€1.2m | -53.2% |
| Financial debts | 43 | €150,000 | - | -€150,000 | |
| Credit institutions | 430/8 | €150,000 | - | -€150,000 | |
| Trade debts | 44 | €1,896,034 | €371,513 | -€1.5m | -80.4% |
| Suppliers | 440/4 | €1,896,034 | €371,513 | -€1.5m | -80.4% |
| Taxes, remuneration and social security | 45 | €80,920 | €108,868 | +€27,948 | +34.5% |
| Taxes | 450/3 | €626 | €20,502 | +€19,876 | +3,176% |
| Remuneration and social security | 454/9 | €80,294 | €88,366 | +€8,072 | +10.1% |
| Other amounts payable | 47/48 | €133,223 | €576,357 | +€443,134 | +333% |
| Non-recurring operating income | 76A | €84,706 | €152,168 | +€67,462 | +79.6% |
| Remuneration, social security and pensions | 62 | €399,223 | €463,182 | +€63,958 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €632,051 | €775,426 | +€143,375 | +22.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €157 | +€157 | |
| Other operating charges | 640/8 | €3,648 | €14,938 | +€11,290 | +310% |
| Non-recurring operating charges | 66A | €13,273 | €7,844 | -€5,430 | -40.9% |
| Gross operating margin | 9900 | €1,109,256 | €1,471,765 | +€362,509 | +32.7% |
| Operating profit (loss) | 9901 | €61,060 | €210,219 | +€149,159 | +244% |
| Financial income | 75/76B | €601,675 | €133,432 | -€468,242 | -77.8% |
| Recurring financial income | 75 | €601,675 | €133,432 | -€468,242 | -77.8% |
| Financial charges | 65/66B | €11,829 | €7,439 | -€4,390 | -37.1% |
| Recurring financial charges | 65 | €11,829 | €7,439 | -€4,390 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €650,906 | €336,212 | -€314,693 | -48.3% |
| Income taxes | 67/77 | €24,228 | €63,445 | +€39,217 | +162% |
| Profit (loss) for the period | 9904 | €626,678 | €272,767 | -€353,910 | -56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €626,678 | €272,767 | -€353,910 | -56.5% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.