LIVINGREEN: what changed
Two fiscal 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.
LIVINGREEN
Largest movements
- Deferred charges and accrued income +€17,997
up €17,997 (+2331.4%), from €772 to €18,769
- Tangible fixed assets -€8,889
down €8,889 (-1.2%), from €719,069 to €710,180
of which Land and buildings: -€7,785
- Reserves +€17,466
up €17,466 (+10.1%), from €173,070 to €190,536
of which Distributable reserves: +€17,466
- Financial charges +€11,112
up €11,112 (+149.8%), from €7,416 to €18,528
- Gross operating margin +€5,820
up €5,820 (+8.9%), from €65,554 to €71,374
- Depreciation -€3,116
down €3,116 (-12.5%), from €25,005 to €21,889
- Taxes -€1,588
down €1,588 (-21.9%), from €7,234 to €5,646
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.
Cash bridge derived
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 | €762,255 | €778,251 | +€15,996 | +2.1% |
| Fixed assets | 21/28 | €741,350 | €731,461 | -€9,889 | -1.3% |
| Intangible fixed assets | 21 | €2,447 | €1,447 | -€1,000 | -40.9% |
| Tangible fixed assets | 22/27 | €719,069 | €710,180 | -€8,889 | -1.2% |
| Land and buildings | 22 | €717,425 | €709,639 | -€7,785 | -1.1% |
| Plant, machinery and equipment | 23 | €930 | €541 | -€389 | -41.8% |
| Leasing and similar rights | 25 | €715 | €0 | -€715 | -100.0% |
| Financial fixed assets | 28 | €19,834 | €19,834 | = | 0.0% |
| Current assets | 29/58 | €20,905 | €46,790 | +€25,885 | +123.8% |
| Amounts receivable within one year | 40/41 | €16,187 | €16,855 | +€668 | +4.1% |
| Trade receivables | 40 | €14,029 | €11,098 | -€2,930 | -20.9% |
| Other amounts receivable | 41 | €2,158 | €5,757 | +€3,598 | +166.7% |
| Cash at bank and in hand | 54/58 | €3,947 | €11,166 | +€7,220 | +182.9% |
| Deferred charges and accrued income | 490/1 | €772 | €18,769 | +€17,997 | +2331.4% |
| Total equity and liabilities | 10/49 | €762,255 | €778,251 | +€15,996 | +2.1% |
| Equity | 10/15 | €185,470 | €202,936 | +€17,466 | +9.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €173,070 | €190,536 | +€17,466 | +10.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €173,070 | €190,536 | +€17,466 | +10.1% |
| Amounts payable | 17/49 | €576,785 | €575,315 | -€1,470 | -0.3% |
| Amounts payable after more than one year | 17 | €488,482 | €482,572 | -€5,910 | -1.2% |
| Financial debts | 170/4 | €488,482 | €482,572 | -€5,910 | -1.2% |
| Amounts payable within one year | 42/48 | €85,657 | €90,098 | +€4,440 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €33,438 | €37,592 | +€4,154 | +12.4% |
| Trade debts | 44 | €1,905 | €2,950 | +€1,046 | +54.9% |
| Suppliers | 440/4 | €1,905 | €2,950 | +€1,046 | +54.9% |
| Advances received on contracts in progress | 46 | €2,167 | €0 | -€2,167 | -100.0% |
| Taxes, remuneration and social security | 45 | €6,199 | €5,251 | -€948 | -15.3% |
| Taxes | 450/3 | €6,199 | €5,251 | -€948 | -15.3% |
| Other amounts payable | 47/48 | €41,949 | €44,304 | +€2,356 | +5.6% |
| Accrued charges and deferred income | 492/3 | €2,645 | €2,645 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,005 | €21,889 | -€3,116 | -12.5% |
| Other operating charges | 640/8 | €7,835 | €7,884 | +€48 | +0.6% |
| Gross operating margin | 9900 | €65,554 | €71,374 | +€5,820 | +8.9% |
| Operating profit (loss) | 9901 | €32,713 | €41,601 | +€8,888 | +27.2% |
| Financial income | 75/76B | €6 | €39 | +€33 | +550.6% |
| Recurring financial income | 75 | €6 | €39 | +€33 | +550.6% |
| Financial charges | 65/66B | €7,416 | €18,528 | +€11,112 | +149.8% |
| Recurring financial charges | 65 | €7,416 | €18,528 | +€11,112 | +149.8% |
| Profit (loss) for the period before taxes | 9903 | €25,304 | €23,112 | -€2,191 | -8.7% |
| Income taxes | 67/77 | €7,234 | €5,646 | -€1,588 | -21.9% |
| Profit (loss) for the period | 9904 | €18,070 | €17,466 | -€604 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,070 | €17,466 | -€604 | -3.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.