LIVESCOPE: 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.
LIVESCOPE
Largest movements
- Cash -€94,777
down €94,777 (-92.5%), from €102,413 to €7,636
mainly Receivables after one year (-€41,539) and Other debts (-€32,743)
- Receivables after one year +€41,539
new in 2025: €41,539
- Tangible fixed assets +€20,187
up €20,187 (+54.0%), from €37,406 to €57,593
of which Furniture and vehicles: +€19,091
- Receivables within one year +€7,946
up €7,946 (+29.3%), from €27,101 to €35,047
of which Trade receivables: +€4,201
- Other debts -€32,743
down €32,743 (-95.0%), from €34,450 to €1,706
- Debts after one year +€16,089
up €16,089 (+54.4%), from €29,560 to €45,649
- Tax, wage and social debts -€10,256
down €10,256 (-57.8%), from €17,758 to €7,502
of which Remuneration and social security: -€6,835
- Current portion of long-term debt +€2,226
up €2,226 (+23.3%), from €9,564 to €11,791
- Gross operating margin -€45,450
down €45,450 (-79.8%), from €56,931 to €11,481
- Taxes -€8,060
down €8,060 (-85.0%), from €9,485 to €1,425
- Depreciation -€4,062
down €4,062 (-40.5%), from €10,025 to €5,962
- Financial income +€1,263
up €1,263 (+9,977%), from €13 to €1,276
- Financial charges +€768
up €768 (+35.4%), from €2,171 to €2,939
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 | €172,600 | €147,522 | -€25,077 | -14.5% |
| Fixed assets | 21/28 | €37,666 | €57,653 | +€19,987 | +53.1% |
| Tangible fixed assets | 22/27 | €37,406 | €57,593 | +€20,187 | +54.0% |
| Plant, machinery and equipment | 23 | €58 | €1,153 | +€1,095 | +1,891% |
| Furniture and vehicles | 24 | €37,348 | €56,439 | +€19,091 | +51.1% |
| Financial fixed assets | 28 | €260 | €60 | -€200 | -76.9% |
| Current assets | 29/58 | €134,934 | €89,870 | -€45,064 | -33.4% |
| Amounts receivable after more than one year | 29 | - | €41,539 | +€41,539 | |
| Other amounts receivable | 291 | - | €41,539 | +€41,539 | |
| Amounts receivable within one year | 40/41 | €27,101 | €35,047 | +€7,946 | +29.3% |
| Trade receivables | 40 | €24,587 | €28,788 | +€4,201 | +17.1% |
| Other amounts receivable | 41 | €2,515 | €6,260 | +€3,745 | +149% |
| Current investments | 50/53 | €3,720 | €3,720 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €102,413 | €7,636 | -€94,777 | -92.5% |
| Deferred charges and accrued income | 490/1 | €1,699 | €1,927 | +€228 | +13.4% |
| Total equity and liabilities | 10/49 | €172,600 | €147,522 | -€25,077 | -14.5% |
| Equity | 10/15 | €80,872 | €80,872 | = | 0.0% |
| Contributions | 10/11 | €75,705 | €75,705 | = | 0.0% |
| Reserves | 13 | €5,167 | €5,167 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €1,447 | €1,447 | = | 0.0% |
| Amounts payable | 17/49 | €91,728 | €66,650 | -€25,077 | -27.3% |
| Amounts payable after more than one year | 17 | €29,560 | €45,649 | +€16,089 | +54.4% |
| Financial debts | 170/4 | €29,560 | €45,649 | +€16,089 | +54.4% |
| Amounts payable within one year | 42/48 | €62,168 | €21,002 | -€41,166 | -66.2% |
| Current portion of amounts payable after more than one year | 42 | €9,564 | €11,791 | +€2,226 | +23.3% |
| Trade debts | 44 | €396 | €3 | -€393 | -99.2% |
| Suppliers | 440/4 | €396 | €3 | -€393 | -99.2% |
| Taxes, remuneration and social security | 45 | €17,758 | €7,502 | -€10,256 | -57.8% |
| Taxes | 450/3 | €10,923 | €7,502 | -€3,421 | -31.3% |
| Remuneration and social security | 454/9 | €6,835 | - | -€6,835 | |
| Other amounts payable | 47/48 | €34,450 | €1,706 | -€32,743 | -95.0% |
| Non-recurring operating income | 76A | - | €3,809 | +€3,809 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,025 | €5,962 | -€4,062 | -40.5% |
| Other operating charges | 640/8 | €536 | €724 | +€188 | +35.1% |
| Gross operating margin | 9900 | €56,931 | €11,481 | -€45,450 | -79.8% |
| Operating profit (loss) | 9901 | €46,370 | €4,794 | -€41,576 | -89.7% |
| Financial income | 75/76B | €13 | €1,276 | +€1,263 | +9,977% |
| Recurring financial income | 75 | €13 | €1,276 | +€1,263 | +9,977% |
| Financial charges | 65/66B | €2,171 | €2,939 | +€768 | +35.4% |
| Recurring financial charges | 65 | €2,171 | €2,939 | +€768 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | €44,212 | €3,131 | -€41,081 | -92.9% |
| Income taxes | 67/77 | €9,485 | €1,425 | -€8,060 | -85.0% |
| Profit (loss) for the period | 9904 | €34,727 | €1,706 | -€33,021 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,727 | €1,706 | -€33,021 | -95.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.