LivingHome: 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.
LivingHome
Largest movements
- Stocks and contracts +€3.7m
up €3.7m (+133%), from €2.8m to €6.4m
of which Contracts in progress: +€3.7m
- Current investments +€1.2m
new in 2025: €1.2m
- Cash -€850,637
down €850,637 (-44.7%), from €1.9m to €1.1m
mainly Stocks and contracts (-€3.7m) and Current investments (-€1.2m)
- Receivables within one year +€688,930
up €688,930 (+121%), from €568,327 to €1.3m
of which Trade receivables: +€776,932
- Accrued charges and deferred income +€4.7m
up €4.7m (+135%), from €3.5m to €8.3m
- Other debts -€898,604
down €898,604 (-99.8%), from €900,105 to €1,501
- Profit (loss) carried forward +€632,961
up €632,961 (+1,524%), from €41,532 to €674,493
- Tax, wage and social debts +€361,287
up €361,287 (+450%), from €80,345 to €441,632
of which Taxes: +€359,540
- Trade debts -€157,889
down €157,889 (-23.7%), from €665,828 to €507,939
- Gross operating margin +€357,003
up €357,003 (+62.0%), from €575,978 to €932,981
- Taxes +€92,008
up €92,008 (+73.1%), from €125,913 to €217,922
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 | €5,265,834 | €9,947,296 | +€4.7m | +88.9% |
| Fixed assets | 21/28 | €35,562 | €61,062 | +€25,499 | +71.7% |
| Tangible fixed assets | 22/27 | €35,562 | €61,062 | +€25,499 | +71.7% |
| Plant, machinery and equipment | 23 | €7,827 | €9,804 | +€1,977 | +25.3% |
| Furniture and vehicles | 24 | €27,735 | €51,257 | +€23,522 | +84.8% |
| Current assets | 29/58 | €5,230,272 | €9,886,234 | +€4.7m | +89.0% |
| Stocks and contracts in progress | 3 | €2,750,117 | €6,412,624 | +€3.7m | +133% |
| Stocks | 30/36 | €15,687 | €13,042 | -€2,645 | -16.9% |
| Contracts in progress | 37 | €2,734,430 | €6,399,582 | +€3.7m | +134% |
| Amounts receivable within one year | 40/41 | €568,327 | €1,257,257 | +€688,930 | +121% |
| Trade receivables | 40 | €480,325 | €1,257,257 | +€776,932 | +162% |
| Other amounts receivable | 41 | €88,002 | - | -€88,002 | |
| Current investments | 50/53 | - | €1,150,000 | +€1.2m | |
| Cash at bank and in hand | 54/58 | €1,903,342 | €1,052,705 | -€850,637 | -44.7% |
| Deferred charges and accrued income | 490/1 | €8,486 | €13,648 | +€5,162 | +60.8% |
| Total equity and liabilities | 10/49 | €5,265,834 | €9,947,296 | +€4.7m | +88.9% |
| Equity | 10/15 | €109,732 | €742,693 | +€632,961 | +577% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,532 | €674,493 | +€632,961 | +1,524% |
| Amounts payable | 17/49 | €5,156,102 | €9,204,603 | +€4.0m | +78.5% |
| Amounts payable within one year | 42/48 | €1,646,278 | €951,072 | -€695,206 | -42.2% |
| Trade debts | 44 | €665,828 | €507,939 | -€157,889 | -23.7% |
| Suppliers | 440/4 | €665,828 | €507,939 | -€157,889 | -23.7% |
| Taxes, remuneration and social security | 45 | €80,345 | €441,632 | +€361,287 | +450% |
| Taxes | 450/3 | €57,156 | €416,696 | +€359,540 | +629% |
| Remuneration and social security | 454/9 | €23,189 | €24,936 | +€1,747 | +7.5% |
| Other amounts payable | 47/48 | €900,105 | €1,501 | -€898,604 | -99.8% |
| Accrued charges and deferred income | 492/3 | €3,509,824 | €8,253,531 | +€4.7m | +135% |
| Remuneration, social security and pensions | 62 | €130,659 | €124,998 | -€5,661 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,167 | €16,990 | +€823 | +5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,755 | €5,755 | = | 0.0% |
| Other operating charges | 640/8 | €2,823 | €4,310 | +€1,487 | +52.7% |
| Gross operating margin | 9900 | €575,978 | €932,981 | +€357,003 | +62.0% |
| Operating profit (loss) | 9901 | €420,574 | €780,929 | +€360,355 | +85.7% |
| Financial income | 75/76B | €74,551 | €70,930 | -€3,621 | -4.9% |
| Recurring financial income | 75 | €74,551 | €70,930 | -€3,621 | -4.9% |
| Financial charges | 65/66B | €860 | €976 | +€117 | +13.6% |
| Recurring financial charges | 65 | €860 | €976 | +€117 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €494,265 | €850,883 | +€356,617 | +72.2% |
| Income taxes | 67/77 | €125,913 | €217,922 | +€92,008 | +73.1% |
| Profit (loss) for the period | 9904 | €368,352 | €632,961 | +€264,609 | +71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €368,352 | €632,961 | +€264,609 | +71.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.