LIVING POINT: 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 POINT
Largest movements
- Receivables within one year +€31,475
up €31,475 (+28.0%), from €112,568 to €144,043
of which Trade receivables: +€28,982
- Tangible fixed assets -€9,510
down €9,510 (-20.2%), from €47,140 to €37,630
- Cash -€7,351
down €7,351 (-27.4%), from €26,864 to €19,513
mainly Trade debts (-€107,103) and Receivables within one year (-€31,475)
- Trade debts -€107,103
down €107,103 (-83.8%), from €127,877 to €20,774
- Other debts +€72,823
up €72,823 (+1,664%), from €4,376 to €77,199
- Current portion of long-term debt +€54,063
up €54,063 (+2,196%), from €2,462 to €56,525
- Tax, wage and social debts -€22,411
down €22,411 (-16.5%), from €135,772 to €113,360
of which Taxes: -€57,921
- Reserves +€19,605
up €19,605 (+9.3%), from €210,144 to €229,749
- Gross operating margin +€82,621
up €82,621 (+24.6%), from €335,852 to €418,473
- Staff costs +€28,012
up €28,012 (+8.4%), from €331,920 to €359,932
- Other operating charges +€23,474
up €23,474 (+168%), from €13,942 to €37,415
- Taxes +€13,659
up €13,659 (+683%), from €2,000 to €15,659
- Financial income -€8,595
down €8,595 (-19.6%), from €43,817 to €35,221
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 | €503,193 | €516,207 | +€13,014 | +2.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €53,914 | €44,404 | -€9,510 | -17.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €47,140 | €37,630 | -€9,510 | -20.2% |
| Plant, machinery and equipment | 23 | €6,168 | €4,077 | -€2,091 | -33.9% |
| Furniture and vehicles | 24 | €13,995 | €10,956 | -€3,038 | -21.7% |
| Other tangible fixed assets | 26 | €26,977 | €22,597 | -€4,381 | -16.2% |
| Financial fixed assets | 28 | €6,774 | €6,774 | = | 0.0% |
| Current assets | 29/58 | €449,278 | €471,803 | +€22,525 | +5.0% |
| Stocks and contracts in progress | 3 | €309,846 | €308,246 | -€1,600 | -0.5% |
| Stocks | 30/36 | €309,846 | €308,246 | -€1,600 | -0.5% |
| Amounts receivable within one year | 40/41 | €112,568 | €144,043 | +€31,475 | +28.0% |
| Trade receivables | 40 | €112,568 | €141,550 | +€28,982 | +25.7% |
| Other amounts receivable | 41 | - | €2,493 | +€2,493 | |
| Cash at bank and in hand | 54/58 | €26,864 | €19,513 | -€7,351 | -27.4% |
| Total equity and liabilities | 10/49 | €503,193 | €516,207 | +€13,014 | +2.6% |
| Equity | 10/15 | €228,744 | €248,349 | +€19,605 | +8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €210,144 | €229,749 | +€19,605 | +9.3% |
| Distributable reserves | 133 | €210,144 | €229,749 | +€19,605 | +9.3% |
| Amounts payable | 17/49 | €274,448 | €267,858 | -€6,591 | -2.4% |
| Amounts payable after more than one year | 17 | €2,155 | - | -€2,155 | |
| Financial debts | 170/4 | €2,155 | - | -€2,155 | |
| Amounts payable within one year | 42/48 | €270,487 | €267,858 | -€2,629 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €2,462 | €56,525 | +€54,063 | +2,196% |
| Trade debts | 44 | €127,877 | €20,774 | -€107,103 | -83.8% |
| Suppliers | 440/4 | €127,877 | €20,774 | -€107,103 | -83.8% |
| Taxes, remuneration and social security | 45 | €135,772 | €113,360 | -€22,411 | -16.5% |
| Taxes | 450/3 | €64,063 | €6,142 | -€57,921 | -90.4% |
| Remuneration and social security | 454/9 | €71,709 | €107,218 | +€35,509 | +49.5% |
| Other amounts payable | 47/48 | €4,376 | €77,199 | +€72,823 | +1,664% |
| Accrued charges and deferred income | 492/3 | €1,807 | - | -€1,807 | |
| Remuneration, social security and pensions | 62 | €331,920 | €359,932 | +€28,012 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,012 | €14,473 | -€3,539 | -19.7% |
| Other operating charges | 640/8 | €13,942 | €37,415 | +€23,474 | +168% |
| Gross operating margin | 9900 | €335,852 | €418,473 | +€82,621 | +24.6% |
| Operating profit (loss) | 9901 | -€28,021 | €6,653 | +€34,674 | |
| Financial income | 75/76B | €43,817 | €35,221 | -€8,595 | -19.6% |
| Recurring financial income | 75 | €43,817 | €35,221 | -€8,595 | -19.6% |
| Financial charges | 65/66B | €7,622 | €6,610 | -€1,011 | -13.3% |
| Recurring financial charges | 65 | €7,622 | €6,610 | -€1,011 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €8,174 | €35,264 | +€27,090 | +331% |
| Income taxes | 67/77 | €2,000 | €15,659 | +€13,659 | +683% |
| Profit (loss) for the period | 9904 | €6,174 | €19,605 | +€13,431 | +218% |
| Profit (loss) for the period to be appropriated | 9905 | €6,174 | €19,605 | +€13,431 | +218% |
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 23 October 2026 via checked.be.