Living Consulting: what changed
Living Consulting
Largest movements
- Receivables within one year -€34,696
down €34,696 (-37.9%), from €91,458 to €56,762
of which Trade receivables: -€20,625
- Cash -€2,046
down €2,046 (-78.5%), from €2,605 to €559
mainly Other debts (-€32,200) and Trade debts (-€8,712)
- Other debts -€32,200
down €32,200 (-100%), from €32,200 to €0
- Trade debts -€8,712
down €8,712 (-34.5%), from €25,254 to €16,541
- Reserves +€4,343
up €4,343 (+14.2%), from €30,500 to €34,843
of which Distributable reserves: +€8,404
- Tax, wage and social debts -€1,249
down €1,249 (-24.2%), from €5,162 to €3,912
- Gross operating margin -€35,575
down €35,575 (-76.7%), from €46,409 to €10,834
- Taxes -€827
down €827 (-17.5%), from €4,740 to €3,912
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,638 | €60,718 | -€37,920 | -38.4% |
| Fixed assets | 21/28 | €3,652 | €2,771 | -€881 | -24.1% |
| Tangible fixed assets | 22/27 | €3,652 | €2,771 | -€881 | -24.1% |
| Furniture and vehicles | 24 | €3,652 | €2,771 | -€881 | -24.1% |
| Current assets | 29/58 | €94,986 | €57,947 | -€37,039 | -39.0% |
| Amounts receivable within one year | 40/41 | €91,458 | €56,762 | -€34,696 | -37.9% |
| Trade receivables | 40 | €71,458 | €50,834 | -€20,625 | -28.9% |
| Other amounts receivable | 41 | €20,000 | €5,928 | -€14,072 | -70.4% |
| Cash at bank and in hand | 54/58 | €2,605 | €559 | -€2,046 | -78.5% |
| Deferred charges and accrued income | 490/1 | €922 | €626 | -€297 | -32.2% |
| Total equity and liabilities | 10/49 | €98,638 | €60,718 | -€37,920 | -38.4% |
| Equity | 10/15 | €35,921 | €40,264 | +€4,343 | +12.1% |
| Contributions | 10/11 | €5,421 | €5,421 | = | 0.0% |
| Reserves | 13 | €30,500 | €34,843 | +€4,343 | +14.2% |
| Tax-exempt reserves | 132 | €4,061 | €0 | -€4,061 | -100% |
| Distributable reserves | 133 | €26,439 | €34,843 | +€8,404 | +31.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,717 | €20,454 | -€42,263 | -67.4% |
| Amounts payable within one year | 42/48 | €62,717 | €20,454 | -€42,263 | -67.4% |
| Financial debts | 43 | €102 | €0 | -€102 | -100% |
| Credit institutions | 430/8 | €102 | €0 | -€102 | -100% |
| Trade debts | 44 | €25,254 | €16,541 | -€8,712 | -34.5% |
| Suppliers | 440/4 | €25,254 | €16,541 | -€8,712 | -34.5% |
| Taxes, remuneration and social security | 45 | €5,162 | €3,912 | -€1,249 | -24.2% |
| Taxes | 450/3 | €5,162 | €3,912 | -€1,249 | -24.2% |
| Other amounts payable | 47/48 | €32,200 | €0 | -€32,200 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €514 | €881 | +€367 | +71.4% |
| Other operating charges | 640/8 | €1,137 | €693 | -€444 | -39.1% |
| Gross operating margin | 9900 | €46,409 | €10,834 | -€35,575 | -76.7% |
| Operating profit (loss) | 9901 | €44,757 | €9,260 | -€35,497 | -79.3% |
| Financial income | 75/76B | €317 | €0 | -€317 | -100% |
| Recurring financial income | 75 | €317 | €0 | -€317 | -100% |
| Financial charges | 65/66B | €690 | €1,005 | +€315 | +45.7% |
| Recurring financial charges | 65 | €690 | €1,005 | +€315 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | €44,384 | €8,255 | -€36,129 | -81.4% |
| Income taxes | 67/77 | €4,740 | €3,912 | -€827 | -17.5% |
| Profit (loss) for the period | 9904 | €39,645 | €4,343 | -€35,302 | -89.0% |
| Transfer from tax-exempt reserves | 789 | - | €4,061 | +€4,061 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,645 | €8,404 | -€31,241 | -78.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.