Living 4 Projects: 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 4 Projects
Largest movements
- Stocks and contracts -€7,188
down €7,188 (-26.6%), from €27,021 to €19,833
- Receivables within one year -€7,103
down €7,103 (-39.9%), from €17,786 to €10,683
of which Other amounts receivable: -€6,246
- Cash -€7,079
down €7,079 (-49.6%), from €14,284 to €7,205
mainly Net result for the year (-€11,963) and Trade debts (-€10,600)
- Tangible fixed assets -€5,863
down €5,863 (-64.2%), from €9,129 to €3,266
of which Furniture and vehicles: -€3,680
- Financial fixed assets +€1,950
up €1,950 (+108%), from €1,800 to €3,750
- Profit (loss) carried forward -€11,963
down €11,963 (-32.8%), from €36,432 to €24,469
- Trade debts -€10,600
down €10,600 (-81.0%), from €13,084 to €2,484
- Current portion of long-term debt -€2,815
down €2,815 (-74.8%), from €3,763 to €948
- Debts after one year -€948
down €948 (-100%), from €948 to €0
- Gross operating margin -€4,249
down €4,249 (-3,091%), from -€137 to -€4,387
- Financial charges -€168
down €168 (-12.6%), from €1,333 to €1,165
- Financial income +€162
up €162 (+820%), from €20 to €181
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 | €71,258 | €44,737 | -€26,521 | -37.2% |
| Fixed assets | 21/28 | €10,929 | €7,016 | -€3,913 | -35.8% |
| Tangible fixed assets | 22/27 | €9,129 | €3,266 | -€5,863 | -64.2% |
| Plant, machinery and equipment | 23 | €4,091 | €1,907 | -€2,183 | -53.4% |
| Furniture and vehicles | 24 | €5,038 | €1,359 | -€3,680 | -73.0% |
| Financial fixed assets | 28 | €1,800 | €3,750 | +€1,950 | +108% |
| Current assets | 29/58 | €60,329 | €37,721 | -€22,607 | -37.5% |
| Stocks and contracts in progress | 3 | €27,021 | €19,833 | -€7,188 | -26.6% |
| Stocks | 30/36 | €27,021 | €19,833 | -€7,188 | -26.6% |
| Amounts receivable within one year | 40/41 | €17,786 | €10,683 | -€7,103 | -39.9% |
| Trade receivables | 40 | €10,714 | €9,857 | -€857 | -8.0% |
| Other amounts receivable | 41 | €7,071 | €826 | -€6,246 | -88.3% |
| Cash at bank and in hand | 54/58 | €14,284 | €7,205 | -€7,079 | -49.6% |
| Deferred charges and accrued income | 490/1 | €1,238 | €0 | -€1,238 | -100% |
| Total equity and liabilities | 10/49 | €71,258 | €44,737 | -€26,521 | -37.2% |
| Equity | 10/15 | €38,432 | €26,469 | -€11,963 | -31.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,432 | €24,469 | -€11,963 | -32.8% |
| Amounts payable | 17/49 | €32,825 | €18,268 | -€14,557 | -44.3% |
| Amounts payable after more than one year | 17 | €948 | €0 | -€948 | -100% |
| Financial debts | 170/4 | €948 | €0 | -€948 | -100% |
| Amounts payable within one year | 42/48 | €31,133 | €17,611 | -€13,522 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | €3,763 | €948 | -€2,815 | -74.8% |
| Trade debts | 44 | €13,084 | €2,484 | -€10,600 | -81.0% |
| Suppliers | 440/4 | €13,084 | €2,484 | -€10,600 | -81.0% |
| Taxes, remuneration and social security | 45 | €994 | €957 | -€37 | -3.8% |
| Taxes | 450/3 | €994 | €957 | -€37 | -3.8% |
| Other amounts payable | 47/48 | €13,292 | €13,222 | -€69 | -0.5% |
| Accrued charges and deferred income | 492/3 | €744 | €657 | -€87 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,863 | €5,863 | = | 0.0% |
| Other operating charges | 640/8 | €708 | €730 | +€22 | +3.0% |
| Gross operating margin | 9900 | -€137 | -€4,387 | -€4,249 | -3,091% |
| Operating profit (loss) | 9901 | -€6,709 | -€10,979 | -€4,271 | -63.7% |
| Financial income | 75/76B | €20 | €181 | +€162 | +820% |
| Recurring financial income | 75 | €20 | €181 | +€162 | +820% |
| Financial charges | 65/66B | €1,333 | €1,165 | -€168 | -12.6% |
| Recurring financial charges | 65 | €1,333 | €1,165 | -€168 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,022 | -€11,963 | -€3,941 | -49.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€8,022 | -€11,963 | -€3,941 | -49.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,022 | -€11,963 | -€3,941 | -49.1% |
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 24 October 2026 via checked.be.