Living Technologies: 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 Technologies
Largest movements
- Intangible fixed assets -€40,947
down €40,947 (-22.2%), from €184,097 to €143,150
- Receivables within one year -€19,260
down €19,260 (-83.7%), from €23,022 to €3,763
of which Other amounts receivable: -€19,010
- Cash -€15,793
down €15,793 (-91.3%), from €17,306 to €1,513
mainly Trade debts (-€124,216) and Net result for the year (-€34,767)
- Trade debts -€124,216
down €124,216 (-95.4%), from €130,156 to €5,940
- Other debts +€111,615
up €111,615 (+989%), from €11,285 to €122,900
- Profit (loss) carried forward -€34,767
down €34,767 (-36.9%), from -€94,259 to -€129,027
- Current portion of long-term debt -€25,941
down €25,941 (-75.0%), from €34,598 to €8,658
- Debts after one year -€5,714
down €5,714 (-4.1%), from €140,714 to €135,000
- Other operating charges +€5,621
up €5,621 (+29.5%), from €19,053 to €24,674
- Gross operating margin -€2,303
down €2,303 (-6.7%), from €34,412 to €32,108
- Depreciation +€1,856
up €1,856 (+4.7%), from €39,091 to €40,947
- Financial charges -€1,329
down €1,329 (-51.4%), from €2,584 to €1,255
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 | €264,425 | €188,426 | -€76,000 | -28.7% |
| Fixed assets | 21/28 | €224,097 | €183,150 | -€40,947 | -18.3% |
| Intangible fixed assets | 21 | €184,097 | €143,150 | -€40,947 | -22.2% |
| Financial fixed assets | 28 | €40,000 | €40,000 | = | 0.0% |
| Current assets | 29/58 | €40,329 | €5,276 | -€35,053 | -86.9% |
| Amounts receivable within one year | 40/41 | €23,022 | €3,763 | -€19,260 | -83.7% |
| Trade receivables | 40 | €4,012 | €3,763 | -€249 | -6.2% |
| Other amounts receivable | 41 | €19,010 | €0 | -€19,010 | -100% |
| Cash at bank and in hand | 54/58 | €17,306 | €1,513 | -€15,793 | -91.3% |
| Total equity and liabilities | 10/49 | €264,425 | €188,426 | -€76,000 | -28.7% |
| Equity | 10/15 | -€52,444 | -€87,211 | -€34,767 | -66.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,616 | €35,616 | = | 0.0% |
| Distributable reserves | 133 | €35,616 | €35,616 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,259 | -€129,027 | -€34,767 | -36.9% |
| Amounts payable | 17/49 | €316,869 | €275,637 | -€41,232 | -13.0% |
| Amounts payable after more than one year | 17 | €140,714 | €135,000 | -€5,714 | -4.1% |
| Financial debts | 170/4 | €140,714 | €135,000 | -€5,714 | -4.1% |
| Amounts payable within one year | 42/48 | €176,155 | €140,637 | -€35,518 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | €34,598 | €8,658 | -€25,941 | -75.0% |
| Trade debts | 44 | €130,156 | €5,940 | -€124,216 | -95.4% |
| Suppliers | 440/4 | €130,156 | €5,940 | -€124,216 | -95.4% |
| Taxes, remuneration and social security | 45 | €116 | €3,139 | +€3,023 | +2,612% |
| Taxes | 450/3 | €116 | €3,139 | +€3,023 | +2,612% |
| Other amounts payable | 47/48 | €11,285 | €122,900 | +€111,615 | +989% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,091 | €40,947 | +€1,856 | +4.7% |
| Other operating charges | 640/8 | €19,053 | €24,674 | +€5,621 | +29.5% |
| Gross operating margin | 9900 | €34,412 | €32,108 | -€2,303 | -6.7% |
| Operating profit (loss) | 9901 | -€23,732 | -€33,512 | -€9,780 | -41.2% |
| Financial charges | 65/66B | €2,584 | €1,255 | -€1,329 | -51.4% |
| Recurring financial charges | 65 | €2,584 | €1,255 | -€1,329 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | -€26,316 | -€34,767 | -€8,451 | -32.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€26,316 | -€34,767 | -€8,451 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,316 | -€34,767 | -€8,451 | -32.1% |
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.