LIVING 2 DAY: what changed
What changed
LIVING 2 DAY
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€3,987
2024 · -€9,955+€13,943
Equity
€226,171
2024 · €222,184+€3,987
Cash
€34,177
2024 · €34,409-€232
Balance sheet total
€270,434
2024 · €263,240+€7,194
Largest movements
Assets
- Receivables within one year +€5,163
up €5,163 (+2.6%), from €200,822 to €205,985
of which Other amounts receivable: +€4,380
Equity and liabilities
- Profit (loss) carried forward +€3,987
up €3,987 (+9.3%), from -€43,096 to -€39,108
Income statement
- Other operating charges -€7,278
down €7,278 (-94.2%), from €7,728 to €449
- Taxes -€3,607
down €3,607 (-97.3%), from €3,706 to €98
- Gross operating margin +€1,572
up €1,572 (+102%), from €1,534 to €3,106
- Financial income +€1,430
up €1,430 (+19.3%), from €7,409 to €8,839
- Financial charges -€945
down €945 (-31.0%), from €3,045 to €2,100
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€9,955
Gross operating margin
+€1,572
Depreciation
-€889
Other operating charges
+€7,278
Financial income
+€1,430
Financial charges
+€945
Taxes
+€3,607
Result 2025
€3,987
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€7,540
Investment
-€7,772
Financing
€0
Cash 2024
€34,409
From operations (derived)
+€7,540
Net result for the year
+€3,987
Depreciation
+€5,310
Receivables within one year
-€5,163
Deferred charges and accrued income
+€199
Trade debts
+€618
Tax, wage and social debts
+€2,588
Investment (derived)
-€7,772
Investment in fixed assets (net)
-€7,772
Cash 2025
€34,177
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €263,240 | €270,434 | +€7,194 | +2.7% |
| Fixed assets | 21/28 | €26,764 | €29,227 | +€2,462 | +9.2% |
| Tangible fixed assets | 22/27 | €26,764 | €29,227 | +€2,462 | +9.2% |
| Land and buildings | 22 | €10,714 | €15,235 | +€4,522 | +42.2% |
| Plant, machinery and equipment | 23 | €6,427 | €5,786 | -€641 | -10.0% |
| Furniture and vehicles | 24 | €9,623 | €8,205 | -€1,418 | -14.7% |
| Current assets | 29/58 | €236,476 | €241,207 | +€4,731 | +2.0% |
| Amounts receivable within one year | 40/41 | €200,822 | €205,985 | +€5,163 | +2.6% |
| Trade receivables | 40 | €16,182 | €16,965 | +€783 | +4.8% |
| Other amounts receivable | 41 | €184,640 | €189,020 | +€4,380 | +2.4% |
| Cash at bank and in hand | 54/58 | €34,409 | €34,177 | -€232 | -0.7% |
| Deferred charges and accrued income | 490/1 | €1,245 | €1,046 | -€199 | -16.0% |
| Total equity and liabilities | 10/49 | €263,240 | €270,434 | +€7,194 | +2.7% |
| Equity | 10/15 | €222,184 | €226,171 | +€3,987 | +1.8% |
| Contributions | 10/11 | €264,100 | €264,100 | = | 0.0% |
| Reserves | 13 | €1,180 | €1,180 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,180 | €1,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,096 | -€39,108 | +€3,987 | +9.3% |
| Amounts payable | 17/49 | €41,056 | €44,262 | +€3,206 | +7.8% |
| Amounts payable within one year | 42/48 | €41,056 | €44,262 | +€3,206 | +7.8% |
| Trade debts | 44 | €5,045 | €5,663 | +€618 | +12.2% |
| Suppliers | 440/4 | €5,045 | €5,663 | +€618 | +12.2% |
| Taxes, remuneration and social security | 45 | €550 | €3,139 | +€2,588 | +471% |
| Taxes | 450/3 | €550 | €3,139 | +€2,588 | +471% |
| Other amounts payable | 47/48 | €35,461 | €35,461 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,421 | €5,310 | +€889 | +20.1% |
| Other operating charges | 640/8 | €7,728 | €449 | -€7,278 | -94.2% |
| Gross operating margin | 9900 | €1,534 | €3,106 | +€1,572 | +102% |
| Operating profit (loss) | 9901 | -€10,614 | -€2,653 | +€7,961 | +75.0% |
| Financial income | 75/76B | €7,409 | €8,839 | +€1,430 | +19.3% |
| Recurring financial income | 75 | €7,409 | €8,839 | +€1,430 | +19.3% |
| Financial charges | 65/66B | €3,045 | €2,100 | -€945 | -31.0% |
| Recurring financial charges | 65 | €3,045 | €2,100 | -€945 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,249 | €4,086 | +€10,335 | |
| Income taxes | 67/77 | €3,706 | €98 | -€3,607 | -97.3% |
| Profit (loss) for the period | 9904 | -€9,955 | €3,987 | +€13,943 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,955 | €3,987 | +€13,943 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.