LIVEYOURPERFORMANCE CONSULTING SERVICES: 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.
LIVEYOURPERFORMANCE CONSULTING SERVICES
Largest movements
- Receivables within one year -€11,806
down €11,806 (-53.3%), from €22,161 to €10,355
of which Trade receivables: -€8,682
- Cash +€4,708
up €4,708 (+55.0%), from €8,557 to €13,266
mainly Receivables within one year (+€11,806) and Depreciation (+€1,563)
- Deferred charges and accrued income +€1,674
new in 2024: €1,674
- Tangible fixed assets -€1,332
down €1,332 (-21.5%), from €6,209 to €4,877
- Profit (loss) carried forward -€3,349
down €3,349 (-14.5%), from €23,173 to €19,825
- Trade debts -€3,107
down €3,107 (-41.7%), from €7,454 to €4,347
- Purchases and services -€16,986
down €16,986 (-35.4%), from €48,005 to €31,019
- Gross operating margin +€9,254
up €9,254 (+97.2%), from -€9,519 to -€265
- Turnover -€7,732
down €7,732 (-20.1%), from €38,486 to €30,754
- Taxes +€1,621
up €1,621 (+580%), from €279 to €1,900
- Depreciation +€1,563
new in 2024: €1,563
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.
Derived cash bridge
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 | €36,928 | €30,172 | -€6,756 | -18.3% |
| Fixed assets | 21/28 | €6,209 | €4,877 | -€1,332 | -21.5% |
| Tangible fixed assets | 22/27 | €6,209 | €4,877 | -€1,332 | -21.5% |
| Furniture and vehicles | 24 | €6,209 | €4,877 | -€1,332 | -21.5% |
| Current assets | 29/58 | €30,719 | €25,295 | -€5,424 | -17.7% |
| Amounts receivable within one year | 40/41 | €22,161 | €10,355 | -€11,806 | -53.3% |
| Trade receivables | 40 | €13,843 | €5,161 | -€8,682 | -62.7% |
| Other amounts receivable | 41 | €8,318 | €5,194 | -€3,124 | -37.6% |
| Cash at bank and in hand | 54/58 | €8,557 | €13,266 | +€4,708 | +55.0% |
| Deferred charges and accrued income | 490/1 | - | €1,674 | +€1,674 | |
| Total equity and liabilities | 10/49 | €36,928 | €30,172 | -€6,756 | -18.3% |
| Equity | 10/15 | €23,373 | €20,025 | -€3,349 | -14.3% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,173 | €19,825 | -€3,349 | -14.5% |
| Amounts payable | 17/49 | €13,554 | €10,147 | -€3,407 | -25.1% |
| Amounts payable within one year | 42/48 | €13,554 | €10,147 | -€3,407 | -25.1% |
| Trade debts | 44 | €7,454 | €4,347 | -€3,107 | -41.7% |
| Suppliers | 440/4 | €7,454 | €4,347 | -€3,107 | -41.7% |
| Taxes, remuneration and social security | 45 | €300 | - | -€300 | |
| Taxes | 450/3 | €300 | - | -€300 | |
| Other amounts payable | 47/48 | €5,800 | €5,800 | = | 0.0% |
| Turnover | 70 | €38,486 | €30,754 | -€7,732 | -20.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €48,005 | €31,019 | -€16,986 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,563 | +€1,563 | |
| Gross operating margin | 9900 | -€9,519 | -€265 | +€9,254 | +97.2% |
| Operating profit (loss) | 9901 | -€9,519 | -€1,828 | +€7,691 | +80.8% |
| Financial income | 75/76B | €1 | €433 | +€433 | +61,793% |
| Recurring financial income | 75 | €1 | €433 | +€433 | +61,793% |
| Financial charges | 65/66B | €47 | €54 | +€7 | +15.5% |
| Recurring financial charges | 65 | €47 | €54 | +€7 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,565 | -€1,449 | +€8,116 | +84.9% |
| Income taxes | 67/77 | €279 | €1,900 | +€1,621 | +580% |
| Profit (loss) for the period | 9904 | -€9,844 | -€3,349 | +€6,496 | +66.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,844 | -€3,349 | +€6,496 | +66.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.