LIVIA: 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.
LIVIA
Largest movements
- Cash +€12,192
up €12,192 (+27.0%), from €45,194 to €57,386
mainly Depreciation (+€11,276) and Receivables within one year (+€6,399)
- Tangible fixed assets -€10,255
down €10,255 (-22.3%), from €45,909 to €35,653
of which Furniture and vehicles: -€9,942
- Receivables within one year -€6,399
down €6,399 (-37.4%), from €17,091 to €10,692
of which Trade receivables: -€6,347
- Reserves -€2,643
down €2,643 (-13.1%), from €20,216 to €17,573
- Other debts -€1,986
down €1,986 (-3.3%), from €59,351 to €57,365
- Trade debts +€1,281
up €1,281 (+512%), from €250 to €1,532
- Gross operating margin -€29,236
down €29,236 (-72.3%), from €40,458 to €11,222
- Taxes -€6,948
down €6,948 (-97.7%), from €7,113 to €166
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 | €109,711 | €105,345 | -€4,365 | -4.0% |
| Fixed assets | 21/28 | €45,909 | €35,653 | -€10,255 | -22.3% |
| Tangible fixed assets | 22/27 | €45,909 | €35,653 | -€10,255 | -22.3% |
| Plant, machinery and equipment | 23 | €2,870 | €2,557 | -€313 | -10.9% |
| Furniture and vehicles | 24 | €43,039 | €33,097 | -€9,942 | -23.1% |
| Current assets | 29/58 | €63,802 | €69,692 | +€5,890 | +9.2% |
| Amounts receivable within one year | 40/41 | €17,091 | €10,692 | -€6,399 | -37.4% |
| Trade receivables | 40 | €16,704 | €10,358 | -€6,347 | -38.0% |
| Other amounts receivable | 41 | €387 | €334 | -€52 | -13.5% |
| Cash at bank and in hand | 54/58 | €45,194 | €57,386 | +€12,192 | +27.0% |
| Deferred charges and accrued income | 490/1 | €1,517 | €1,614 | +€96 | +6.4% |
| Total equity and liabilities | 10/49 | €109,711 | €105,345 | -€4,365 | -4.0% |
| Equity | 10/15 | €22,216 | €19,573 | -€2,643 | -11.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Reserves | 13 | €20,216 | €17,573 | -€2,643 | -13.1% |
| Distributable reserves | 133 | €20,216 | €17,573 | -€2,643 | -13.1% |
| Amounts payable | 17/49 | €87,495 | €85,772 | -€1,723 | -2.0% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €65,891 | €64,356 | -€1,535 | -2.3% |
| Trade debts | 44 | €250 | €1,532 | +€1,281 | +512% |
| Suppliers | 440/4 | €250 | €1,532 | +€1,281 | +512% |
| Taxes, remuneration and social security | 45 | €6,290 | €5,460 | -€830 | -13.2% |
| Taxes | 450/3 | €6,290 | €5,460 | -€830 | -13.2% |
| Other amounts payable | 47/48 | €59,351 | €57,365 | -€1,986 | -3.3% |
| Accrued charges and deferred income | 492/3 | €1,604 | €1,416 | -€188 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,096 | €11,276 | +€180 | +1.6% |
| Other operating charges | 640/8 | €928 | €952 | +€24 | +2.6% |
| Gross operating margin | 9900 | €40,458 | €11,222 | -€29,236 | -72.3% |
| Operating profit (loss) | 9901 | €28,435 | -€1,006 | -€29,441 | |
| Financial charges | 65/66B | €1,658 | €1,471 | -€187 | -11.3% |
| Recurring financial charges | 65 | €1,658 | €1,471 | -€187 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €26,777 | -€2,477 | -€29,254 | |
| Income taxes | 67/77 | €7,113 | €166 | -€6,948 | -97.7% |
| Profit (loss) for the period | 9904 | €19,664 | -€2,643 | -€22,306 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,664 | -€2,643 | -€22,306 |
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 26 October 2026 via checked.be.