Living Concepts: 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 Concepts
Largest movements
- Cash +€4,595
up €4,595 (+37.9%), from €12,125 to €16,720
mainly Net result for the year (+€7,169) and Tax, wage and social debts (+€5,272)
- Receivables within one year +€1,391
up €1,391 (+30.1%), from €4,618 to €6,009
of which Other amounts receivable: +€1,808
- Profit (loss) carried forward +€7,169
up €7,169, from -€7,063 to €106
- Tax, wage and social debts +€5,272
up €5,272 (+110%), from €4,806 to €10,078
of which Remuneration and social security: +€5,820
- Other debts -€5,009
down €5,009 (-29.3%), from €17,117 to €12,108
- Trade debts -€1,410
down €1,410 (-75.6%), from €1,865 to €455
- Turnover +€40,329
up €40,329 (+55.6%), from €72,551 to €112,879
- Purchases and services +€31,025
up €31,025 (+42.8%), from €72,434 to €103,460
- Gross operating margin +€9,262
up €9,262 (+3,483%), from €266 to €9,528
- Taxes +€2,192
new in 2025: €2,192
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 | €22,925 | €28,946 | +€6,021 | +26.3% |
| Current assets | 29/58 | €22,925 | €28,946 | +€6,021 | +26.3% |
| Stocks and contracts in progress | 3 | €6,181 | €6,216 | +€35 | +0.6% |
| Stocks | 30/36 | €6,181 | €6,216 | +€35 | +0.6% |
| Amounts receivable within one year | 40/41 | €4,618 | €6,009 | +€1,391 | +30.1% |
| Trade receivables | 40 | €4,618 | €4,201 | -€417 | -9.0% |
| Other amounts receivable | 41 | - | €1,808 | +€1,808 | |
| Cash at bank and in hand | 54/58 | €12,125 | €16,720 | +€4,595 | +37.9% |
| Total equity and liabilities | 10/49 | €22,925 | €28,946 | +€6,021 | +26.3% |
| Equity | 10/15 | -€863 | €6,306 | +€7,169 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Profit (loss) carried forward | 14 | -€7,063 | €106 | +€7,169 | |
| Amounts payable | 17/49 | €23,788 | €22,640 | -€1,148 | -4.8% |
| Amounts payable within one year | 42/48 | €23,788 | €22,640 | -€1,148 | -4.8% |
| Trade debts | 44 | €1,865 | €455 | -€1,410 | -75.6% |
| Suppliers | 440/4 | €1,865 | €455 | -€1,410 | -75.6% |
| Taxes, remuneration and social security | 45 | €4,806 | €10,078 | +€5,272 | +110% |
| Taxes | 450/3 | €3,556 | €3,008 | -€548 | -15.4% |
| Remuneration and social security | 454/9 | €1,250 | €7,070 | +€5,820 | +466% |
| Other amounts payable | 47/48 | €17,117 | €12,108 | -€5,009 | -29.3% |
| Turnover | 70 | €72,551 | €112,879 | +€40,329 | +55.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €72,434 | €103,460 | +€31,025 | +42.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €266 | €9,528 | +€9,262 | +3,483% |
| Operating profit (loss) | 9901 | -€121 | €9,128 | +€9,249 | |
| Financial income | 75/76B | €24 | €369 | +€344 | +1,407% |
| Recurring financial income | 75 | €24 | €369 | +€344 | +1,407% |
| Financial charges | 65/66B | €144 | €136 | -€8 | -5.6% |
| Recurring financial charges | 65 | €144 | €136 | -€8 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€241 | €9,361 | +€9,602 | |
| Income taxes | 67/77 | - | €2,192 | +€2,192 | |
| Profit (loss) for the period | 9904 | -€241 | €7,169 | +€7,410 | |
| Profit (loss) for the period to be appropriated | 9905 | -€241 | €7,169 | +€7,410 |
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 31 October 2026 via checked.be.