LIVINA: 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.
LIVINA
Largest movements
- Tangible fixed assets -€16,467
down €16,467 (-2.1%), from €783,689 to €767,222
- Cash +€15,720
up €15,720 (+22.2%), from €70,752 to €86,471
mainly Depreciation (+€16,467) and Trade debts (+€251)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€535
up €535 (+1.9%), from €28,681 to €29,217
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 | €854,441 | €853,694 | -€747 | -0.1% |
| Fixed assets | 21/28 | €783,689 | €767,222 | -€16,467 | -2.1% |
| Tangible fixed assets | 22/27 | €783,689 | €767,222 | -€16,467 | -2.1% |
| Land and buildings | 22 | €783,689 | €767,222 | -€16,467 | -2.1% |
| Current assets | 29/58 | €70,752 | €86,471 | +€15,720 | +22.2% |
| Cash at bank and in hand | 54/58 | €70,752 | €86,471 | +€15,720 | +22.2% |
| Total equity and liabilities | 10/49 | €854,441 | €853,694 | -€747 | -0.1% |
| Equity | 10/15 | €854,441 | €853,443 | -€998 | -0.1% |
| Contributions | 10/11 | €878,000 | €878,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,559 | -€24,557 | -€998 | -4.2% |
| Amounts payable | 17/49 | €0 | €251 | +€251 | |
| Amounts payable within one year | 42/48 | €0 | €251 | +€251 | |
| Trade debts | 44 | €0 | €251 | +€251 | |
| Suppliers | 440/4 | €0 | €251 | +€251 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,467 | €16,467 | = | 0.0% |
| Other operating charges | 640/8 | €13,766 | €13,598 | -€168 | -1.2% |
| Gross operating margin | 9900 | €28,681 | €29,217 | +€535 | +1.9% |
| Operating profit (loss) | 9901 | -€1,551 | -€848 | +€703 | +45.4% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,686 | -€998 | +€688 | +40.8% |
| Profit (loss) for the period | 9904 | -€1,686 | -€998 | +€688 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,686 | -€998 | +€688 | +40.8% |
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 20 October 2026 via checked.be.