LIVING: 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.
LIVING
Largest movements
- Receivables within one year +€91,963
up €91,963 (+10.9%), from €842,134 to €934,097
of which Other amounts receivable: +€89,785
- Tangible fixed assets -€32,350
down €32,350 (-5.9%), from €547,279 to €514,930
- Profit (loss) carried forward +€52,436
up €52,436 (+92.0%), from €56,979 to €109,416
- Gross operating margin +€38,365
up €38,365 (+51.9%), from €73,934 to €112,298
- Other operating charges +€21,368
up €21,368 (+18,109%), from €118 to €21,486
- Taxes +€4,738
up €4,738 (+30.9%), from €15,354 to €20,093
- Financial charges -€3,937
down €3,937 (-93.4%), from €4,216 to €280
- Financial income -€1,944
down €1,944 (-10.2%), from €19,097 to €17,153
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 | €1,406,656 | €1,475,601 | +€68,945 | +4.9% |
| Fixed assets | 21/28 | €547,279 | €514,930 | -€32,350 | -5.9% |
| Tangible fixed assets | 22/27 | €547,279 | €514,930 | -€32,350 | -5.9% |
| Land and buildings | 22 | €547,279 | €514,930 | -€32,350 | -5.9% |
| Current assets | 29/58 | €859,377 | €960,671 | +€101,294 | +11.8% |
| Amounts receivable within one year | 40/41 | €842,134 | €934,097 | +€91,963 | +10.9% |
| Trade receivables | 40 | €1,259 | €3,436 | +€2,177 | +173% |
| Other amounts receivable | 41 | €840,876 | €930,661 | +€89,785 | +10.7% |
| Cash at bank and in hand | 54/58 | €17,057 | €26,385 | +€9,328 | +54.7% |
| Deferred charges and accrued income | 490/1 | €185 | €189 | +€4 | +2.0% |
| Total equity and liabilities | 10/49 | €1,406,656 | €1,475,601 | +€68,945 | +4.9% |
| Equity | 10/15 | €1,103,443 | €1,158,639 | +€55,196 | +5.0% |
| Contributions | 10/11 | €1,043,260 | €1,043,260 | = | 0.0% |
| Capital | 10 | €1,040,000 | €1,040,000 | = | 0.0% |
| Issued capital | 100 | €1,040,000 | €1,040,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,260 | €3,260 | = | 0.0% |
| Share premium | 1100/10 | €3,260 | €3,260 | = | 0.0% |
| Reserves | 13 | €3,204 | €5,963 | +€2,760 | +86.1% |
| Non-distributable reserves | 130/1 | €3,204 | €5,963 | +€2,760 | +86.1% |
| Legal reserve | 130 | €3,204 | €5,963 | +€2,760 | +86.1% |
| Profit (loss) carried forward | 14 | €56,979 | €109,416 | +€52,436 | +92.0% |
| Amounts payable | 17/49 | €303,213 | €316,962 | +€13,748 | +4.5% |
| Amounts payable within one year | 42/48 | €303,213 | €316,962 | +€13,748 | +4.5% |
| Trade debts | 44 | €3,026 | €12,036 | +€9,010 | +298% |
| Suppliers | 440/4 | €3,026 | €12,036 | +€9,010 | +298% |
| Taxes, remuneration and social security | 45 | €15,354 | €20,093 | +€4,738 | +30.9% |
| Taxes | 450/3 | €15,354 | €20,093 | +€4,738 | +30.9% |
| Other amounts payable | 47/48 | €284,833 | €284,833 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,350 | €32,350 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €21,486 | +€21,368 | +18,109% |
| Non-recurring operating charges | 66A | - | €47 | +€47 | |
| Gross operating margin | 9900 | €73,934 | €112,298 | +€38,365 | +51.9% |
| Operating profit (loss) | 9901 | €41,466 | €58,416 | +€16,950 | +40.9% |
| Financial income | 75/76B | €19,097 | €17,153 | -€1,944 | -10.2% |
| Recurring financial income | 75 | €19,097 | €17,153 | -€1,944 | -10.2% |
| Financial charges | 65/66B | €4,216 | €280 | -€3,937 | -93.4% |
| Recurring financial charges | 65 | €4,216 | €280 | -€3,937 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | €56,347 | €75,289 | +€18,942 | +33.6% |
| Income taxes | 67/77 | €15,354 | €20,093 | +€4,738 | +30.9% |
| Profit (loss) for the period | 9904 | €40,992 | €55,196 | +€14,204 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,992 | €55,196 | +€14,204 | +34.7% |
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 22 October 2026 via checked.be.