Livin: 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.
Livin
Largest movements
- Receivables within one year -€33,975
down €33,975 (-70.5%), from €48,177 to €14,202
of which Trade receivables: -€30,479
- Tangible fixed assets +€5,913
up €5,913 (+63.6%), from €9,290 to €15,203
of which Furniture and vehicles: +€7,125
- Deferred charges and accrued income +€1,853
up €1,853 (+48.4%), from €3,833 to €5,686
- Tax, wage and social debts -€15,725
down €15,725 (-67.8%), from €23,187 to €7,462
of which Taxes: -€15,725
- Trade debts -€10,269
down €10,269 (-88.5%), from €11,602 to €1,333
- Taxes +€8,900
up €8,900 (+1,281%), from €695 to €9,594
- Gross operating margin +€8,059
up €8,059 (+108%), from €7,444 to €15,502
- Financial charges +€775
up €775 (+834%), from €93 to €868
- Financial income +€465
up €465 (+3,435%), from €14 to €478
- Other operating charges +€164
up €164 (+11.7%), from €1,400 to €1,564
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 | €130,598 | €105,472 | -€25,126 | -19.2% |
| Fixed assets | 21/28 | €9,290 | €15,203 | +€5,913 | +63.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €9,290 | €15,203 | +€5,913 | +63.6% |
| Plant, machinery and equipment | 23 | €9,290 | €8,078 | -€1,212 | -13.0% |
| Furniture and vehicles | 24 | €0 | €7,125 | +€7,125 | |
| Current assets | 29/58 | €121,308 | €90,270 | -€31,038 | -25.6% |
| Amounts receivable within one year | 40/41 | €48,177 | €14,202 | -€33,975 | -70.5% |
| Trade receivables | 40 | €34,062 | €3,583 | -€30,479 | -89.5% |
| Other amounts receivable | 41 | €14,115 | €10,619 | -€3,496 | -24.8% |
| Cash at bank and in hand | 54/58 | €69,299 | €70,382 | +€1,083 | +1.6% |
| Deferred charges and accrued income | 490/1 | €3,833 | €5,686 | +€1,853 | +48.4% |
| Total equity and liabilities | 10/49 | €130,598 | €105,472 | -€25,126 | -19.2% |
| Equity | 10/15 | €95,350 | €96,625 | +€1,274 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,750 | €78,025 | +€1,274 | +1.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €74,890 | €76,165 | +€1,274 | +1.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €35,248 | €8,848 | -€26,400 | -74.9% |
| Amounts payable within one year | 42/48 | €35,248 | €8,795 | -€26,452 | -75.0% |
| Trade debts | 44 | €11,602 | €1,333 | -€10,269 | -88.5% |
| Suppliers | 440/4 | €11,602 | €1,333 | -€10,269 | -88.5% |
| Taxes, remuneration and social security | 45 | €23,187 | €7,462 | -€15,725 | -67.8% |
| Taxes | 450/3 | €23,187 | €7,462 | -€15,725 | -67.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €458 | €0 | -€458 | -100% |
| Accrued charges and deferred income | 492/3 | - | €52 | +€52 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,556 | €2,680 | +€124 | +4.8% |
| Other operating charges | 640/8 | €1,400 | €1,564 | +€164 | +11.7% |
| Gross operating margin | 9900 | €7,444 | €15,502 | +€8,059 | +108% |
| Operating profit (loss) | 9901 | €3,488 | €11,259 | +€7,771 | +223% |
| Financial income | 75/76B | €14 | €478 | +€465 | +3,435% |
| Recurring financial income | 75 | €14 | €478 | +€465 | +3,435% |
| Financial charges | 65/66B | €93 | €868 | +€775 | +834% |
| Recurring financial charges | 65 | €93 | €868 | +€775 | +834% |
| Profit (loss) for the period before taxes | 9903 | €3,408 | €10,869 | +€7,460 | +219% |
| Income taxes | 67/77 | €695 | €9,594 | +€8,900 | +1,281% |
| Profit (loss) for the period | 9904 | €2,714 | €1,274 | -€1,439 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,714 | €1,274 | -€1,439 | -53.0% |
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 31 October 2026 via checked.be.