LIVING INSIDE: 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 INSIDE
Largest movements
- Receivables after one year -€19,086
down €19,086 (-31.9%), from €59,764 to €40,677
- Tangible fixed assets -€15,647
down €15,647 (-12.2%), from €128,181 to €112,534
of which Land and buildings: -€11,229
- Stocks and contracts +€3,753
up €3,753 (+24.2%), from €15,496 to €19,250
- Reserves -€26,773
down €26,773 (-23.4%), from €114,518 to €87,745
- Short-term financial debts -€6,232
down €6,232 (-30.4%), from €20,501 to €14,269
- Trade debts +€6,058
up €6,058 (+45.9%), from €13,185 to €19,242
- Tax, wage and social debts -€3,770
down €3,770 (-33.9%), from €11,127 to €7,357
- Current portion of long-term debt -€2,578
down €2,578 (-100%), from €2,578 to €0
- Gross operating margin -€21,233
down €21,233 (-45.2%), from €47,003 to €25,770
- Taxes -€5,412
down €5,412 (-88.6%), from €6,107 to €695
- Depreciation -€1,615
down €1,615 (-9.4%), from €17,262 to €15,647
- Financial charges -€1,249
down €1,249 (-30.6%), from €4,082 to €2,833
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 | €212,155 | €181,436 | -€30,718 | -14.5% |
| Fixed assets | 21/28 | €128,181 | €112,534 | -€15,647 | -12.2% |
| Tangible fixed assets | 22/27 | €128,181 | €112,534 | -€15,647 | -12.2% |
| Land and buildings | 22 | €121,893 | €110,664 | -€11,229 | -9.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €6,289 | €1,871 | -€4,418 | -70.2% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €83,973 | €68,902 | -€15,071 | -17.9% |
| Amounts receivable after more than one year | 29 | €59,764 | €40,677 | -€19,086 | -31.9% |
| Other amounts receivable | 291 | €59,764 | €40,677 | -€19,086 | -31.9% |
| Stocks and contracts in progress | 3 | €15,496 | €19,250 | +€3,753 | +24.2% |
| Stocks | 30/36 | €15,496 | €19,250 | +€3,753 | +24.2% |
| Amounts receivable within one year | 40/41 | €7,542 | €7,985 | +€443 | +5.9% |
| Trade receivables | 40 | €5,208 | €3,272 | -€1,936 | -37.2% |
| Other amounts receivable | 41 | €2,334 | €4,714 | +€2,379 | +102% |
| Cash at bank and in hand | 54/58 | €177 | €35 | -€142 | -80.4% |
| Deferred charges and accrued income | 490/1 | €995 | €955 | -€39 | -4.0% |
| Total equity and liabilities | 10/49 | €212,155 | €181,436 | -€30,718 | -14.5% |
| Equity | 10/15 | €139,598 | €112,841 | -€26,757 | -19.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €114,518 | €87,745 | -€26,773 | -23.4% |
| Distributable reserves | 133 | €114,518 | €87,745 | -€26,773 | -23.4% |
| Profit (loss) carried forward | 14 | €80 | €96 | +€15 | +19.2% |
| Amounts payable | 17/49 | €72,556 | €68,595 | -€3,961 | -5.5% |
| Amounts payable within one year | 42/48 | €72,556 | €68,595 | -€3,961 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €2,578 | €0 | -€2,578 | -100% |
| Financial debts | 43 | €20,501 | €14,269 | -€6,232 | -30.4% |
| Credit institutions | 430/8 | €20,501 | €14,269 | -€6,232 | -30.4% |
| Trade debts | 44 | €13,185 | €19,242 | +€6,058 | +45.9% |
| Suppliers | 440/4 | €13,185 | €19,242 | +€6,058 | +45.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €11,127 | €7,357 | -€3,770 | -33.9% |
| Taxes | 450/3 | €11,127 | €7,357 | -€3,770 | -33.9% |
| Other amounts payable | 47/48 | €25,166 | €27,727 | +€2,561 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,262 | €15,647 | -€1,615 | -9.4% |
| Other operating charges | 640/8 | €8,083 | €8,293 | +€210 | +2.6% |
| Gross operating margin | 9900 | €47,003 | €25,770 | -€21,233 | -45.2% |
| Operating profit (loss) | 9901 | €21,659 | €1,830 | -€19,829 | -91.6% |
| Financial income | 75/76B | €2,778 | €2,668 | -€110 | -4.0% |
| Recurring financial income | 75 | €2,778 | €2,668 | -€110 | -4.0% |
| Financial charges | 65/66B | €4,082 | €2,833 | -€1,249 | -30.6% |
| Recurring financial charges | 65 | €4,082 | €2,833 | -€1,249 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €20,355 | €1,665 | -€18,690 | -91.8% |
| Income taxes | 67/77 | €6,107 | €695 | -€5,412 | -88.6% |
| Profit (loss) for the period | 9904 | €14,248 | €970 | -€13,278 | -93.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,248 | €970 | -€13,278 | -93.2% |
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 17 October 2026 via checked.be.