LIVERSA: 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.
LIVERSA
Largest movements
- Stocks and contracts -€5,459
down €5,459 (-25.4%), from €21,498 to €16,039
- Cash -€1,269
down €1,269 (-21.3%), from €5,957 to €4,689
mainly Trade debts (-€13,779) and Net result for the year (-€6,110)
- Receivables within one year -€752
no longer reported in 2024 (was €752)
- Tangible fixed assets -€548
down €548 (-22.4%), from €2,451 to €1,903
of which Plant, machinery and equipment: -€451
- Trade debts -€13,779
down €13,779 (-88.1%), from €15,632 to €1,853
- Tax, wage and social debts +€9,305
up €9,305 (+55.1%), from €16,895 to €26,200
of which Remuneration and social security: +€10,385
- Profit (loss) carried forward -€6,110
down €6,110 (-21.4%), from -€28,515 to -€34,625
- Other debts +€2,556
up €2,556 (+31.3%), from €8,162 to €10,718
- Gross operating margin -€10,414
down €10,414, from €9,932 to -€482
- Taxes -€4,331
down €4,331, from €3,531 to -€800
- Depreciation -€1,689
down €1,689 (-75.5%), from €2,237 to €548
- Financial charges -€1,144
down €1,144 (-59.6%), from €1,919 to €774
- Staff costs -€1,089
down €1,089 (-30.3%), from €3,590 to €2,501
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 | €30,773 | €22,746 | -€8,028 | -26.1% |
| Fixed assets | 21/28 | €2,566 | €2,018 | -€548 | -21.4% |
| Tangible fixed assets | 22/27 | €2,451 | €1,903 | -€548 | -22.4% |
| Plant, machinery and equipment | 23 | €2,257 | €1,806 | -€451 | -20.0% |
| Furniture and vehicles | 24 | €194 | €97 | -€97 | -50.0% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €28,207 | €20,728 | -€7,479 | -26.5% |
| Stocks and contracts in progress | 3 | €21,498 | €16,039 | -€5,459 | -25.4% |
| Stocks | 30/36 | €21,498 | €16,039 | -€5,459 | -25.4% |
| Amounts receivable within one year | 40/41 | €752 | - | -€752 | |
| Other amounts receivable | 41 | €752 | - | -€752 | |
| Cash at bank and in hand | 54/58 | €5,957 | €4,689 | -€1,269 | -21.3% |
| Total equity and liabilities | 10/49 | €30,773 | €22,746 | -€8,028 | -26.1% |
| Equity | 10/15 | -€9,915 | -€16,025 | -€6,110 | -61.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,515 | -€34,625 | -€6,110 | -21.4% |
| Amounts payable | 17/49 | €40,688 | €38,771 | -€1,917 | -4.7% |
| Amounts payable within one year | 42/48 | €40,688 | €38,771 | -€1,917 | -4.7% |
| Trade debts | 44 | €15,632 | €1,853 | -€13,779 | -88.1% |
| Suppliers | 440/4 | €15,632 | €1,853 | -€13,779 | -88.1% |
| Taxes, remuneration and social security | 45 | €16,895 | €26,200 | +€9,305 | +55.1% |
| Taxes | 450/3 | €3,558 | €2,478 | -€1,080 | -30.3% |
| Remuneration and social security | 454/9 | €13,337 | €23,722 | +€10,385 | +77.9% |
| Other amounts payable | 47/48 | €8,162 | €10,718 | +€2,556 | +31.3% |
| Remuneration, social security and pensions | 62 | €3,590 | €2,501 | -€1,089 | -30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,237 | €548 | -€1,689 | -75.5% |
| Other operating charges | 640/8 | €1,863 | €2,630 | +€767 | +41.2% |
| Gross operating margin | 9900 | €9,932 | -€482 | -€10,414 | |
| Operating profit (loss) | 9901 | €2,242 | -€6,161 | -€8,403 | |
| Financial income | 75/76B | €0 | €26 | +€25 | +9392.6% |
| Recurring financial income | 75 | €0 | €26 | +€25 | +9392.6% |
| Financial charges | 65/66B | €1,919 | €774 | -€1,144 | -59.6% |
| Recurring financial charges | 65 | €1,919 | €774 | -€1,144 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | €323 | -€6,910 | -€7,233 | |
| Income taxes | 67/77 | €3,531 | -€800 | -€4,331 | |
| Profit (loss) for the period | 9904 | -€3,208 | -€6,110 | -€2,902 | -90.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,208 | -€6,110 | -€2,902 | -90.5% |
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 1 October 2026 via checked.be.