LIVIB: 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.
LIVIB
Largest movements
- Receivables within one year +€29,510
up €29,510 (+5.2%), from €568,891 to €598,400
of which Other amounts receivable: +€44,510
- Other debts +€142,930
new in 2024: €142,930
- Reserves -€112,026
down €112,026 (-8.8%), from €1.3m to €1.2m
of which Distributable reserves: -€112,026
- Tax, wage and social debts -€25,719
down €25,719 (-74.7%), from €34,429 to €8,710
- Financial income +€6,385
up €6,385 (+12,769,960%), from €0 to €6,385
- Taxes -€3,841
down €3,841 (-20.8%), from €18,476 to €14,635
- Gross operating margin +€3,191
up €3,191 (+7.1%), from €45,252 to €48,443
- Depreciation -€2,824
down €2,824 (-35.6%), from €7,935 to €5,111
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 | €2,100,992 | €2,108,423 | +€7,431 | +0.4% |
| Fixed assets | 21/28 | €533,973 | €528,863 | -€5,111 | -1.0% |
| Tangible fixed assets | 22/27 | €163,769 | €158,659 | -€5,111 | -3.1% |
| Land and buildings | 22 | €163,769 | €158,659 | -€5,111 | -3.1% |
| Financial fixed assets | 28 | €370,204 | €370,204 | = | 0.0% |
| Current assets | 29/58 | €1,567,018 | €1,579,561 | +€12,542 | +0.8% |
| Amounts receivable within one year | 40/41 | €568,891 | €598,400 | +€29,510 | +5.2% |
| Trade receivables | 40 | €15,000 | - | -€15,000 | |
| Other amounts receivable | 41 | €553,891 | €598,400 | +€44,510 | +8.0% |
| Cash at bank and in hand | 54/58 | €991,458 | €974,480 | -€16,978 | -1.7% |
| Deferred charges and accrued income | 490/1 | €6,670 | €6,681 | +€11 | +0.2% |
| Total equity and liabilities | 10/49 | €2,100,992 | €2,108,423 | +€7,431 | +0.4% |
| Equity | 10/15 | €2,058,129 | €1,946,103 | -€112,026 | -5.4% |
| Contributions | 10/11 | €791,324 | €791,324 | = | 0.0% |
| Reserves | 13 | €1,266,805 | €1,154,779 | -€112,026 | -8.8% |
| Non-distributable reserves | 130/1 | €38,777 | €38,777 | = | 0.0% |
| Reserves not available under the articles | 1311 | €38,777 | €38,777 | = | 0.0% |
| Tax-exempt reserves | 132 | €119,417 | €119,417 | = | 0.0% |
| Distributable reserves | 133 | €1,108,611 | €996,585 | -€112,026 | -10.1% |
| Amounts payable | 17/49 | €42,863 | €162,320 | +€119,457 | +279% |
| Amounts payable within one year | 42/48 | €42,863 | €162,320 | +€119,457 | +279% |
| Trade debts | 44 | €8,434 | €10,680 | +€2,246 | +26.6% |
| Suppliers | 440/4 | €8,434 | €10,680 | +€2,246 | +26.6% |
| Taxes, remuneration and social security | 45 | €34,429 | €8,710 | -€25,719 | -74.7% |
| Taxes | 450/3 | €34,429 | €8,710 | -€25,719 | -74.7% |
| Other amounts payable | 47/48 | - | €142,930 | +€142,930 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,935 | €5,111 | -€2,824 | -35.6% |
| Other operating charges | 640/8 | €3,862 | €3,979 | +€117 | +3.0% |
| Gross operating margin | 9900 | €45,252 | €48,443 | +€3,191 | +7.1% |
| Operating profit (loss) | 9901 | €33,455 | €39,353 | +€5,898 | +17.6% |
| Financial income | 75/76B | €0 | €6,385 | +€6,385 | +12,769,960% |
| Recurring financial income | 75 | €0 | €6,385 | +€6,385 | +12,769,960% |
| Financial charges | 65/66B | €150 | €199 | +€49 | +32.6% |
| Recurring financial charges | 65 | €150 | €199 | +€49 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €33,305 | €45,539 | +€12,234 | +36.7% |
| Income taxes | 67/77 | €18,476 | €14,635 | -€3,841 | -20.8% |
| Profit (loss) for the period | 9904 | €14,830 | €30,904 | +€16,075 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €14,830 | €30,904 | +€16,075 | +108% |
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 25 October 2026 via checked.be.