LIVEVA BUILD: 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.
LIVEVA BUILD
Largest movements
- Cash -€48,796
down €48,796 (-81.3%), from €60,054 to €11,258
mainly Trade debts (-€42,722) and Receivables within one year (-€37,683)
- Receivables within one year +€37,683
up €37,683 (+3483.7%), from €1,082 to €38,765
of which Trade receivables: +€26,455
- Trade debts -€42,722
no longer reported in 2025 (was €42,722)
- Profit (loss) carried forward +€26,268
up €26,268 (+201.3%), from €13,051 to €39,319
- Tax, wage and social debts +€6,584
up €6,584 (+201.8%), from €3,263 to €9,846
- Other debts -€1,100
no longer reported in 2025 (was €1,100)
- Turnover +€681,847
new in 2025: €681,847
- Purchases and services +€648,232
new in 2025: €648,232
- Gross operating margin +€17,259
up €17,259 (+105.5%), from €16,356 to €33,615
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.
Cash bridge derived
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 | €61,136 | €50,165 | -€10,971 | -17.9% |
| Current assets | 29/58 | €61,136 | €50,165 | -€10,971 | -17.9% |
| Amounts receivable within one year | 40/41 | €1,082 | €38,765 | +€37,683 | +3483.7% |
| Trade receivables | 40 | - | €26,455 | +€26,455 | |
| Other amounts receivable | 41 | €1,082 | €12,310 | +€11,229 | +1038.0% |
| Cash at bank and in hand | 54/58 | €60,054 | €11,258 | -€48,796 | -81.3% |
| Deferred charges and accrued income | 490/1 | - | €142 | +€142 | |
| Total equity and liabilities | 10/49 | €61,136 | €50,165 | -€10,971 | -17.9% |
| Equity | 10/15 | €14,051 | €40,319 | +€26,268 | +186.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,051 | €39,319 | +€26,268 | +201.3% |
| Amounts payable | 17/49 | €47,085 | €9,846 | -€37,238 | -79.1% |
| Amounts payable within one year | 42/48 | €47,085 | €9,846 | -€37,238 | -79.1% |
| Trade debts | 44 | €42,722 | - | -€42,722 | |
| Suppliers | 440/4 | €42,722 | - | -€42,722 | |
| Taxes, remuneration and social security | 45 | €3,263 | €9,846 | +€6,584 | +201.8% |
| Taxes | 450/3 | €3,263 | €9,846 | +€6,584 | +201.8% |
| Other amounts payable | 47/48 | €1,100 | - | -€1,100 | |
| Turnover | 70 | - | €681,847 | +€681,847 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €648,232 | +€648,232 | |
| Gross operating margin | 9900 | €16,356 | €33,615 | +€17,259 | +105.5% |
| Operating profit (loss) | 9901 | €16,356 | €33,615 | +€17,259 | +105.5% |
| Financial income | 75/76B | €0 | €289 | +€289 | +721500.0% |
| Recurring financial income | 75 | €0 | €289 | +€289 | +721500.0% |
| Financial charges | 65/66B | €42 | €1,053 | +€1,010 | +2397.2% |
| Recurring financial charges | 65 | €42 | €1,053 | +€1,010 | +2397.2% |
| Profit (loss) for the period before taxes | 9903 | €16,314 | €32,851 | +€16,537 | +101.4% |
| Income taxes | 67/77 | €3,263 | €6,584 | +€3,321 | +101.8% |
| Profit (loss) for the period | 9904 | €13,051 | €26,268 | +€13,216 | +101.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,051 | €26,268 | +€13,216 | +101.3% |
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 9 October 2026 via checked.be.