LIVIN SOLUTION: 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 SOLUTION
Largest movements
- Current investments +€115,000
up €115,000 (+54.8%), from €210,000 to €325,000
- Tangible fixed assets +€37,207
up €37,207 (+1,021%), from €3,643 to €40,850
of which Furniture and vehicles: +€36,859
- Cash -€17,708
down €17,708 (-37.4%), from €47,348 to €29,640
mainly Contributions, distributions and other (-€132,498) and Current investments (-€115,000)
- Receivables within one year +€6,038
up €6,038 (+188%), from €3,214 to €9,253
- Other debts +€112,623
up €112,623 (+59,148%), from €190 to €112,814
- Tax, wage and social debts +€27,085
up €27,085 (+104%), from €26,003 to €53,088
- Gross operating margin +€27,217
up €27,217 (+18.5%), from €146,884 to €174,101
- Financial income +€4,023
up €4,023 (+251%), from €1,604 to €5,627
- Depreciation +€3,636
up €3,636 (+103%), from €3,514 to €7,150
- Taxes -€3,050
down €3,050 (-7.3%), from €41,609 to €38,559
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 | €265,216 | €406,413 | +€141,197 | +53.2% |
| Fixed assets | 21/28 | €3,643 | €40,850 | +€37,207 | +1,021% |
| Tangible fixed assets | 22/27 | €3,643 | €40,850 | +€37,207 | +1,021% |
| Plant, machinery and equipment | 23 | €516 | €864 | +€348 | +67.4% |
| Furniture and vehicles | 24 | €3,126 | €39,985 | +€36,859 | +1,179% |
| Current assets | 29/58 | €261,573 | €365,563 | +€103,990 | +39.8% |
| Amounts receivable within one year | 40/41 | €3,214 | €9,253 | +€6,038 | +188% |
| Trade receivables | 40 | €3,214 | €9,253 | +€6,038 | +188% |
| Current investments | 50/53 | €210,000 | €325,000 | +€115,000 | +54.8% |
| Cash at bank and in hand | 54/58 | €47,348 | €29,640 | -€17,708 | -37.4% |
| Deferred charges and accrued income | 490/1 | €1,011 | €1,670 | +€659 | +65.2% |
| Total equity and liabilities | 10/49 | €265,216 | €406,413 | +€141,197 | +53.2% |
| Equity | 10/15 | €238,017 | €238,017 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | - | -€10,000 | |
| Other | 1109/19 | €10,000 | - | -€10,000 | |
| Reserves | 13 | €228,017 | €228,017 | = | 0.0% |
| Distributable reserves | 133 | €228,017 | €228,017 | = | 0.0% |
| Amounts payable | 17/49 | €27,199 | €168,396 | +€141,197 | +519% |
| Amounts payable within one year | 42/48 | €27,199 | €168,396 | +€141,197 | +519% |
| Trade debts | 44 | €1,005 | €2,494 | +€1,489 | +148% |
| Suppliers | 440/4 | €1,005 | €2,494 | +€1,489 | +148% |
| Taxes, remuneration and social security | 45 | €26,003 | €53,088 | +€27,085 | +104% |
| Taxes | 450/3 | €26,003 | €53,088 | +€27,085 | +104% |
| Other amounts payable | 47/48 | €190 | €112,814 | +€112,623 | +59,148% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,514 | €7,150 | +€3,636 | +103% |
| Other operating charges | 640/8 | €1,115 | €1,365 | +€250 | +22.5% |
| Gross operating margin | 9900 | €146,884 | €174,101 | +€27,217 | +18.5% |
| Operating profit (loss) | 9901 | €142,255 | €165,586 | +€23,331 | +16.4% |
| Financial income | 75/76B | €1,604 | €5,627 | +€4,023 | +251% |
| Recurring financial income | 75 | €1,604 | €5,627 | +€4,023 | +251% |
| Financial charges | 65/66B | €173 | €156 | -€17 | -9.9% |
| Recurring financial charges | 65 | €173 | €156 | -€17 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €143,686 | €171,057 | +€27,371 | +19.0% |
| Income taxes | 67/77 | €41,609 | €38,559 | -€3,050 | -7.3% |
| Profit (loss) for the period | 9904 | €102,077 | €132,498 | +€30,421 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €102,077 | €132,498 | +€30,421 | +29.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.