Living Plus: 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 Plus
Largest movements
- Financial fixed assets +€688,333
up €688,333 (+6,315%), from €10,900 to €699,233
- Stocks and contracts +€121,028
up €121,028 (+49.7%), from €243,497 to €364,525
- Receivables within one year -€95,674
down €95,674 (-56.3%), from €170,055 to €74,381
of which Trade receivables: -€80,684
- Other debts +€368,329
up €368,329 (+402%), from €91,715 to €460,043
- Debts after one year +€348,858
up €348,858 (+697%), from €50,070 to €398,928
- Tax, wage and social debts -€49,239
down €49,239 (-78.2%), from €62,952 to €13,712
of which Taxes: -€50,539
- Current portion of long-term debt +€38,082
up €38,082 (+203%), from €18,774 to €56,856
- Gross operating margin +€29,595
up €29,595 (+90.3%), from €32,785 to €62,380
- Financial charges +€23,727
up €23,727 (+894%), from €2,654 to €26,381
- Taxes +€3,458
up €3,458 (+85.2%), from €4,059 to €7,517
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €463,961 | €1,192,082 | +€728,121 | +157% |
| Fixed assets | 21/28 | €31,571 | €731,808 | +€700,237 | +2,218% |
| Tangible fixed assets | 22/27 | €20,671 | €32,575 | +€11,904 | +57.6% |
| Land and buildings | 22 | €3,620 | €2,041 | -€1,579 | -43.6% |
| Plant, machinery and equipment | 23 | €12,608 | €10,038 | -€2,570 | -20.4% |
| Furniture and vehicles | 24 | €4,443 | €20,495 | +€16,053 | +361% |
| Financial fixed assets | 28 | €10,900 | €699,233 | +€688,333 | +6,315% |
| Current assets | 29/58 | €432,391 | €460,274 | +€27,884 | +6.4% |
| Stocks and contracts in progress | 3 | €243,497 | €364,525 | +€121,028 | +49.7% |
| Stocks | 30/36 | €243,497 | €364,525 | +€121,028 | +49.7% |
| Amounts receivable within one year | 40/41 | €170,055 | €74,381 | -€95,674 | -56.3% |
| Trade receivables | 40 | €141,083 | €60,399 | -€80,684 | -57.2% |
| Other amounts receivable | 41 | €28,972 | €13,983 | -€14,990 | -51.7% |
| Cash at bank and in hand | 54/58 | €18,560 | €21,340 | +€2,780 | +15.0% |
| Deferred charges and accrued income | 490/1 | €279 | €28 | -€251 | -89.9% |
| Total equity and liabilities | 10/49 | €463,961 | €1,192,082 | +€728,121 | +157% |
| Equity | 10/15 | €59,273 | €70,955 | +€11,682 | +19.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,723 | €22,405 | +€11,682 | +109% |
| Amounts payable | 17/49 | €404,688 | €1,121,126 | +€716,439 | +177% |
| Amounts payable after more than one year | 17 | €50,070 | €398,928 | +€348,858 | +697% |
| Financial debts | 170/4 | €50,070 | €398,928 | +€348,858 | +697% |
| Amounts payable within one year | 42/48 | €352,510 | €717,590 | +€365,081 | +104% |
| Current portion of amounts payable after more than one year | 42 | €18,774 | €56,856 | +€38,082 | +203% |
| Financial debts | 43 | €1,892 | €1,930 | +€38 | +2.0% |
| Credit institutions | 430/8 | €1,892 | €1,930 | +€38 | +2.0% |
| Trade debts | 44 | €177,178 | €185,049 | +€7,871 | +4.4% |
| Suppliers | 440/4 | €177,178 | €185,049 | +€7,871 | +4.4% |
| Taxes, remuneration and social security | 45 | €62,952 | €13,712 | -€49,239 | -78.2% |
| Taxes | 450/3 | €62,952 | €12,412 | -€50,539 | -80.3% |
| Remuneration and social security | 454/9 | - | €1,300 | +€1,300 | |
| Other amounts payable | 47/48 | €91,715 | €460,043 | +€368,329 | +402% |
| Accrued charges and deferred income | 492/3 | €2,108 | €4,608 | +€2,500 | +119% |
| Remuneration, social security and pensions | 62 | €18 | €23 | +€4 | +23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,122 | €10,302 | +€180 | +1.8% |
| Other operating charges | 640/8 | €6,409 | €6,491 | +€83 | +1.3% |
| Gross operating margin | 9900 | €32,785 | €62,380 | +€29,595 | +90.3% |
| Operating profit (loss) | 9901 | €16,236 | €45,564 | +€29,328 | +181% |
| Financial income | 75/76B | €20 | €76 | +€57 | +287% |
| Recurring financial income | 75 | €20 | €76 | +€57 | +287% |
| Financial charges | 65/66B | €2,654 | €26,381 | +€23,727 | +894% |
| Recurring financial charges | 65 | €2,654 | €26,381 | +€23,727 | +894% |
| Profit (loss) for the period before taxes | 9903 | €13,602 | €19,259 | +€5,658 | +41.6% |
| Income taxes | 67/77 | €4,059 | €7,517 | +€3,458 | +85.2% |
| Profit (loss) for the period | 9904 | €9,542 | €11,742 | +€2,200 | +23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,542 | €11,742 | +€2,200 | +23.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.