Livingdesign: 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.
Livingdesign
Largest movements
- Stocks and contracts +€109,645
up €109,645 (+25.7%), from €426,395 to €536,040
- Receivables within one year +€87,126
up €87,126 (+314%), from €27,731 to €114,857
of which Other amounts receivable: +€87,238
- Receivables after one year -€57,169
down €57,169 (-67.3%), from €84,932 to €27,763
- Cash +€51,728
up €51,728 (+69.6%), from €74,351 to €126,079
mainly Debts after one year (+€107,519) and Receivables after one year (+€57,169)
- Tangible fixed assets +€14,651
up €14,651 (+92.9%), from €15,772 to €30,424
of which Plant, machinery and equipment: +€13,580
- Debts after one year +€107,519
new in 2025: €107,519
- Other debts -€48,288
down €48,288 (-100%), from €48,288 to €0
- Tax, wage and social debts +€46,401
up €46,401 (+62.4%), from €74,346 to €120,747
of which Remuneration and social security: +€36,702
- Trade debts +€39,747
up €39,747 (+48.1%), from €82,582 to €122,329
- Current portion of long-term debt +€33,648
new in 2025: €33,648
- Staff costs +€82,059
up €82,059 (+20.7%), from €397,313 to €479,372
- Gross operating margin +€49,049
up €49,049 (+10.5%), from €469,368 to €518,417
- Financial charges -€5,798
down €5,798 (-30.5%), from €18,980 to €13,182
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 | €637,034 | €842,535 | +€205,501 | +32.3% |
| Fixed assets | 21/28 | €20,647 | €30,424 | +€9,776 | +47.3% |
| Tangible fixed assets | 22/27 | €15,772 | €30,424 | +€14,651 | +92.9% |
| Plant, machinery and equipment | 23 | €7,326 | €20,906 | +€13,580 | +185% |
| Furniture and vehicles | 24 | €8,447 | €9,518 | +€1,071 | +12.7% |
| Financial fixed assets | 28 | €4,875 | €0 | -€4,875 | -100% |
| Current assets | 29/58 | €616,386 | €812,111 | +€195,725 | +31.8% |
| Amounts receivable after more than one year | 29 | €84,932 | €27,763 | -€57,169 | -67.3% |
| Other amounts receivable | 291 | €84,932 | €27,763 | -€57,169 | -67.3% |
| Stocks and contracts in progress | 3 | €426,395 | €536,040 | +€109,645 | +25.7% |
| Stocks | 30/36 | €426,395 | €536,040 | +€109,645 | +25.7% |
| Amounts receivable within one year | 40/41 | €27,731 | €114,857 | +€87,126 | +314% |
| Trade receivables | 40 | €112 | €0 | -€112 | -100% |
| Other amounts receivable | 41 | €27,619 | €114,857 | +€87,238 | +316% |
| Cash at bank and in hand | 54/58 | €74,351 | €126,079 | +€51,728 | +69.6% |
| Deferred charges and accrued income | 490/1 | €2,978 | €7,372 | +€4,394 | +148% |
| Total equity and liabilities | 10/49 | €637,034 | €842,535 | +€205,501 | +32.3% |
| Equity | 10/15 | €231,038 | €240,785 | +€9,748 | +4.2% |
| Contributions | 10/11 | €45,067 | €45,067 | = | 0.0% |
| Reserves | 13 | €185,971 | €195,718 | +€9,748 | +5.2% |
| Tax-exempt reserves | 132 | €33,760 | €0 | -€33,760 | -100% |
| Distributable reserves | 133 | €152,210 | €195,718 | +€43,508 | +28.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €405,996 | €601,749 | +€195,753 | +48.2% |
| Amounts payable after more than one year | 17 | - | €107,519 | +€107,519 | |
| Financial debts | 170/4 | - | €107,519 | +€107,519 | |
| Amounts payable within one year | 42/48 | €405,996 | €494,230 | +€88,234 | +21.7% |
| Current portion of amounts payable after more than one year | 42 | - | €33,648 | +€33,648 | |
| Trade debts | 44 | €82,582 | €122,329 | +€39,747 | +48.1% |
| Suppliers | 440/4 | €82,582 | €122,329 | +€39,747 | +48.1% |
| Advances received on contracts in progress | 46 | €200,780 | €217,506 | +€16,726 | +8.3% |
| Taxes, remuneration and social security | 45 | €74,346 | €120,747 | +€46,401 | +62.4% |
| Taxes | 450/3 | €36,303 | €46,002 | +€9,699 | +26.7% |
| Remuneration and social security | 454/9 | €38,043 | €74,745 | +€36,702 | +96.5% |
| Other amounts payable | 47/48 | €48,288 | €0 | -€48,288 | -100% |
| Remuneration, social security and pensions | 62 | €397,313 | €479,372 | +€82,059 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,013 | €7,677 | +€3,664 | +91.3% |
| Other operating charges | 640/8 | €435 | €177 | -€258 | -59.2% |
| Gross operating margin | 9900 | €469,368 | €518,417 | +€49,049 | +10.5% |
| Operating profit (loss) | 9901 | €67,607 | €31,191 | -€36,416 | -53.9% |
| Financial income | 75/76B | €3,605 | €5,668 | +€2,063 | +57.2% |
| Recurring financial income | 75 | €3,605 | €5,668 | +€2,063 | +57.2% |
| Financial charges | 65/66B | €18,980 | €13,182 | -€5,798 | -30.5% |
| Recurring financial charges | 65 | €18,980 | €13,182 | -€5,798 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €52,232 | €23,677 | -€28,554 | -54.7% |
| Income taxes | 67/77 | €9,644 | €13,930 | +€4,285 | +44.4% |
| Profit (loss) for the period | 9904 | €42,587 | €9,748 | -€32,840 | -77.1% |
| Transfer from tax-exempt reserves | 789 | - | €33,760 | +€33,760 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,587 | €43,508 | +€920 | +2.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.