LiViJu: what changed
What changed
LiViJu
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€12,772
2024 · €54,263-€41,491
Equity
€532,414
2024 · €519,643+€12,772
Cash
€82,728
2024 · €30,199+€52,529
Balance sheet total
€1.1m
2024 · €1.2m-€55,484
Largest movements
Assets
- Tangible fixed assets -€56,282
down €56,282 (-5.8%), from €975,152 to €918,870
of which Land and buildings: -€45,129
- Receivables within one year -€52,969
down €52,969 (-58.6%), from €90,447 to €37,478
of which Other amounts receivable: -€48,769
- Cash +€52,529
up €52,529 (+174%), from €30,199 to €82,728
mainly Depreciation (+€56,282) and Receivables within one year (+€52,969)
Equity and liabilities
- Debts after one year -€63,455
down €63,455 (-13.6%), from €466,761 to €403,306
Income statement
- Taxes -€18,172
down €18,172 (-72.3%), from €25,122 to €6,950
- Gross operating margin -€16,323
down €16,323 (-10.6%), from €154,070 to €137,747
- Other operating charges +€4,002
up €4,002 (+220%), from €1,820 to €5,822
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€54,263
Gross operating margin
-€16,323
Staff costs
-€32
Depreciation
+€225
Other operating charges
-€4,002
Other operating items
-€40,000
Financial income
+€196
Financial charges
+€274
Taxes
+€18,172
Result 2025
€12,772
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€114,784
Investment
€0
Financing
-€62,255
Cash 2024
€30,199
From operations (derived)
+€114,784
Net result for the year
+€12,772
Depreciation
+€56,282
Receivables within one year
+€52,969
Deferred charges and accrued income
-€1,238
Tax, wage and social debts
+€3,772
Other debts
-€9,773
Financing
-€62,255
Debts after one year
-€63,455
Current portion of long-term debt
+€1,200
Cash 2025
€82,728
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,152,183 | €1,096,699 | -€55,484 | -4.8% |
| Fixed assets | 21/28 | €1,031,537 | €975,255 | -€56,282 | -5.5% |
| Tangible fixed assets | 22/27 | €975,152 | €918,870 | -€56,282 | -5.8% |
| Land and buildings | 22 | €943,815 | €898,686 | -€45,129 | -4.8% |
| Plant, machinery and equipment | 23 | €18,175 | €10,860 | -€7,315 | -40.2% |
| Furniture and vehicles | 24 | €13,162 | €9,324 | -€3,838 | -29.2% |
| Financial fixed assets | 28 | €56,385 | €56,385 | = | 0.0% |
| Current assets | 29/58 | €120,646 | €121,444 | +€798 | +0.7% |
| Amounts receivable within one year | 40/41 | €90,447 | €37,478 | -€52,969 | -58.6% |
| Trade receivables | 40 | €26,019 | €21,820 | -€4,199 | -16.1% |
| Other amounts receivable | 41 | €64,427 | €15,658 | -€48,769 | -75.7% |
| Cash at bank and in hand | 54/58 | €30,199 | €82,728 | +€52,529 | +174% |
| Deferred charges and accrued income | 490/1 | - | €1,238 | +€1,238 | |
| Total equity and liabilities | 10/49 | €1,152,183 | €1,096,699 | -€55,484 | -4.8% |
| Equity | 10/15 | €519,643 | €532,414 | +€12,772 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €246,860 | €257,360 | +€10,500 | +4.3% |
| Non-distributable reserves | 130/1 | €246,860 | €257,360 | +€10,500 | +4.3% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €245,000 | €255,500 | +€10,500 | +4.3% |
| Profit (loss) carried forward | 14 | €254,183 | €256,454 | +€2,272 | +0.9% |
| Amounts payable | 17/49 | €632,540 | €564,285 | -€68,256 | -10.8% |
| Amounts payable after more than one year | 17 | €466,761 | €403,306 | -€63,455 | -13.6% |
| Financial debts | 170/4 | €466,761 | €403,306 | -€63,455 | -13.6% |
| Amounts payable within one year | 42/48 | €165,779 | €160,978 | -€4,801 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €62,255 | €63,455 | +€1,200 | +1.9% |
| Taxes, remuneration and social security | 45 | €4,831 | €8,603 | +€3,772 | +78.1% |
| Taxes | 450/3 | €4,831 | €8,603 | +€3,772 | +78.1% |
| Other amounts payable | 47/48 | €98,693 | €88,920 | -€9,773 | -9.9% |
| Remuneration, social security and pensions | 62 | - | €32 | +€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,507 | €56,282 | -€225 | -0.4% |
| Other operating charges | 640/8 | €1,820 | €5,822 | +€4,002 | +220% |
| Non-recurring operating charges | 66A | - | €40,000 | +€40,000 | |
| Gross operating margin | 9900 | €154,070 | €137,747 | -€16,323 | -10.6% |
| Operating profit (loss) | 9901 | €95,743 | €35,610 | -€60,132 | -62.8% |
| Financial income | 75/76B | €5 | €200 | +€196 | +4,235% |
| Recurring financial income | 75 | €5 | €200 | +€196 | +4,235% |
| Financial charges | 65/66B | €16,363 | €16,089 | -€274 | -1.7% |
| Recurring financial charges | 65 | €16,363 | €16,089 | -€274 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €79,385 | €19,722 | -€59,663 | -75.2% |
| Income taxes | 67/77 | €25,122 | €6,950 | -€18,172 | -72.3% |
| Profit (loss) for the period | 9904 | €54,263 | €12,772 | -€41,491 | -76.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,263 | €12,772 | -€41,491 | -76.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.