LIVIN’IT: 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’IT
Largest movements
- Cash +€2,455
up €2,455 (+142%), from €1,729 to €4,185
mainly Net result for the year (+€2,885) and Receivables within one year (+€759)
- Receivables within one year -€759
down €759 (-19.7%), from €3,857 to €3,098
of which Trade receivables: -€756
- Tangible fixed assets -€684
down €684 (-14.1%), from €4,844 to €4,160
- Reserves +€2,885
up €2,885 (+49.5%), from €5,832 to €8,716
- Tax, wage and social debts -€1,078
down €1,078 (-62.2%), from €1,733 to €654
- Other debts -€833
down €833 (-100%), from €833 to €0
- Financial charges -€173
down €173 (-6.8%), from €2,550 to €2,378
- Gross operating margin +€132
up €132 (+1.9%), from €6,987 to €7,119
- Taxes -€130
down €130 (-11.1%), from €1,174 to €1,044
- Other operating charges -€124
down €124 (-49.2%), from €252 to €128
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 | €10,472 | €11,442 | +€970 | +9.3% |
| Fixed assets | 21/28 | €4,844 | €4,160 | -€684 | -14.1% |
| Tangible fixed assets | 22/27 | €4,844 | €4,160 | -€684 | -14.1% |
| Other tangible fixed assets | 26 | €4,844 | €4,160 | -€684 | -14.1% |
| Current assets | 29/58 | €5,628 | €7,282 | +€1,654 | +29.4% |
| Amounts receivable within one year | 40/41 | €3,857 | €3,098 | -€759 | -19.7% |
| Trade receivables | 40 | €3,854 | €3,098 | -€756 | -19.6% |
| Other amounts receivable | 41 | €3 | €0 | -€3 | -100% |
| Cash at bank and in hand | 54/58 | €1,729 | €4,185 | +€2,455 | +142% |
| Deferred charges and accrued income | 490/1 | €42 | €0 | -€42 | -100% |
| Total equity and liabilities | 10/49 | €10,472 | €11,442 | +€970 | +9.3% |
| Equity | 10/15 | €7,832 | €10,716 | +€2,885 | +36.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,832 | €8,716 | +€2,885 | +49.5% |
| Distributable reserves | 133 | €5,832 | €8,716 | +€2,885 | +49.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,641 | €726 | -€1,915 | -72.5% |
| Amounts payable within one year | 42/48 | €2,641 | €726 | -€1,915 | -72.5% |
| Trade debts | 44 | €75 | €72 | -€3 | -4.5% |
| Suppliers | 440/4 | €75 | €72 | -€3 | -4.5% |
| Taxes, remuneration and social security | 45 | €1,733 | €654 | -€1,078 | -62.2% |
| Taxes | 450/3 | €1,733 | €654 | -€1,078 | -62.2% |
| Other amounts payable | 47/48 | €833 | €0 | -€833 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €673 | €684 | +€11 | +1.6% |
| Other operating charges | 640/8 | €252 | €128 | -€124 | -49.2% |
| Gross operating margin | 9900 | €6,987 | €7,119 | +€132 | +1.9% |
| Operating profit (loss) | 9901 | €6,061 | €6,306 | +€245 | +4.0% |
| Financial charges | 65/66B | €2,550 | €2,378 | -€173 | -6.8% |
| Recurring financial charges | 65 | €2,550 | €2,378 | -€173 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €3,511 | €3,929 | +€417 | +11.9% |
| Income taxes | 67/77 | €1,174 | €1,044 | -€130 | -11.1% |
| Profit (loss) for the period | 9904 | €2,337 | €2,885 | +€548 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,337 | €2,885 | +€548 | +23.4% |
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 25 October 2026 via checked.be.