LIVING GROUNDS: 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 GROUNDS
Largest movements
- Receivables within one year -€9,496
down €9,496 (-94.2%), from €10,076 to €580
of which Trade receivables: -€9,169
- Cash -€2,602
no longer reported in 2025 (was €2,602)
mainly Trade debts (-€37,807) and Net result for the year (-€8,944)
- Tangible fixed assets -€727
no longer reported in 2025 (was €727)
- Trade debts -€37,807
no longer reported in 2025 (was €37,807)
- Other debts +€33,913
up €33,913 (+360%), from €9,429 to €43,341
- Profit (loss) carried forward -€8,944
down €8,944 (-3.7%), from -€243,001 to -€251,945
- Gross operating margin +€9,819
up €9,819 (+60.1%), from -€16,341 to -€6,522
- Depreciation -€649
down €649 (-47.2%), from €1,376 to €727
- Other operating charges +€312
up €312 (+24.0%), from €1,299 to €1,612
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 | €13,406 | €580 | -€12,826 | -95.7% |
| Fixed assets | 21/28 | €727 | - | -€727 | |
| Tangible fixed assets | 22/27 | €727 | - | -€727 | |
| Plant, machinery and equipment | 23 | €727 | - | -€727 | |
| Current assets | 29/58 | €12,679 | €580 | -€12,099 | -95.4% |
| Amounts receivable within one year | 40/41 | €10,076 | €580 | -€9,496 | -94.2% |
| Trade receivables | 40 | €9,749 | €580 | -€9,169 | -94.1% |
| Other amounts receivable | 41 | €328 | - | -€328 | |
| Cash at bank and in hand | 54/58 | €2,602 | - | -€2,602 | |
| Total equity and liabilities | 10/49 | €13,406 | €580 | -€12,826 | -95.7% |
| Equity | 10/15 | -€33,829 | -€42,773 | -€8,944 | -26.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €196,771 | €196,771 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €194,911 | €194,911 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€243,001 | -€251,945 | -€8,944 | -3.7% |
| Amounts payable | 17/49 | €47,236 | €43,353 | -€3,882 | -8.2% |
| Amounts payable within one year | 42/48 | €47,236 | €43,353 | -€3,882 | -8.2% |
| Financial debts | 43 | - | €12 | +€12 | |
| Credit institutions | 430/8 | - | €12 | +€12 | |
| Trade debts | 44 | €37,807 | - | -€37,807 | |
| Suppliers | 440/4 | €37,807 | - | -€37,807 | |
| Other amounts payable | 47/48 | €9,429 | €43,341 | +€33,913 | +360% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,376 | €727 | -€649 | -47.2% |
| Other operating charges | 640/8 | €1,299 | €1,612 | +€312 | +24.0% |
| Gross operating margin | 9900 | -€16,341 | -€6,522 | +€9,819 | +60.1% |
| Operating profit (loss) | 9901 | -€19,016 | -€8,861 | +€10,156 | +53.4% |
| Financial charges | 65/66B | €85 | €83 | -€2 | -2.0% |
| Recurring financial charges | 65 | €85 | €83 | -€2 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,101 | -€8,944 | +€10,157 | +53.2% |
| Profit (loss) for the period | 9904 | -€19,101 | -€8,944 | +€10,157 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,101 | -€8,944 | +€10,157 | +53.2% |
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 14 October 2026 via checked.be.