Livingroom 102: 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.
Livingroom 102
Largest movements
- Cash +€71,741
up €71,741 (+658%), from €10,907 to €82,648
mainly Deferred charges and accrued income (+€50,096) and Investment in fixed assets (net) (+€45,258)
- Deferred charges and accrued income -€50,096
down €50,096 (-99.6%), from €50,292 to €196
- Tangible fixed assets -€45,656
down €45,656 (-97.7%), from €46,745 to €1,089
of which Furniture and vehicles: -€46,024
- Receivables within one year +€40,081
up €40,081 (+261%), from €15,328 to €55,409
of which Trade receivables: +€26,937
- Trade debts +€41,754
up €41,754 (+2,517%), from €1,659 to €43,412
- Other debts +€30,402
new in 2025: €30,402
- Tax, wage and social debts -€27,171
down €27,171 (-87.9%), from €30,911 to €3,740
of which Taxes: -€18,034
- Reserves -€20,400
down €20,400 (-38.1%), from €53,500 to €33,100
- Current portion of long-term debt -€8,619
no longer reported in 2025 (was €8,619)
- Gross operating margin -€97,632
down €97,632 (-76.9%), from €127,028 to €29,396
- Staff costs -€73,331
down €73,331 (-99.4%), from €73,782 to €451
- Depreciation -€12,146
down €12,146 (-96.8%), from €12,544 to €398
- Financial charges +€7,767
up €7,767 (+149%), from €5,222 to €12,988
of which Non-recurring financial charges: +€12,524
- Taxes -€3,879
down €3,879 (-37.5%), from €10,349 to €6,469
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 | €123,273 | €139,341 | +€16,069 | +13.0% |
| Fixed assets | 21/28 | €46,745 | €1,089 | -€45,656 | -97.7% |
| Tangible fixed assets | 22/27 | €46,745 | €1,089 | -€45,656 | -97.7% |
| Plant, machinery and equipment | 23 | €721 | €1,089 | +€368 | +51.0% |
| Furniture and vehicles | 24 | €46,024 | - | -€46,024 | |
| Current assets | 29/58 | €76,528 | €138,253 | +€61,725 | +80.7% |
| Amounts receivable within one year | 40/41 | €15,328 | €55,409 | +€40,081 | +261% |
| Trade receivables | 40 | €6,063 | €33,000 | +€26,937 | +444% |
| Other amounts receivable | 41 | €9,265 | €22,409 | +€13,144 | +142% |
| Cash at bank and in hand | 54/58 | €10,907 | €82,648 | +€71,741 | +658% |
| Deferred charges and accrued income | 490/1 | €50,292 | €196 | -€50,096 | -99.6% |
| Total equity and liabilities | 10/49 | €123,273 | €139,341 | +€16,069 | +13.0% |
| Equity | 10/15 | €82,084 | €61,787 | -€20,296 | -24.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €53,500 | €33,100 | -€20,400 | -38.1% |
| Distributable reserves | 133 | €53,500 | €33,100 | -€20,400 | -38.1% |
| Profit (loss) carried forward | 14 | €3,584 | €3,687 | +€104 | +2.9% |
| Amounts payable | 17/49 | €41,189 | €77,554 | +€36,365 | +88.3% |
| Amounts payable within one year | 42/48 | €41,189 | €77,554 | +€36,365 | +88.3% |
| Current portion of amounts payable after more than one year | 42 | €8,619 | - | -€8,619 | |
| Trade debts | 44 | €1,659 | €43,412 | +€41,754 | +2,517% |
| Suppliers | 440/4 | €1,659 | €43,412 | +€41,754 | +2,517% |
| Taxes, remuneration and social security | 45 | €30,911 | €3,740 | -€27,171 | -87.9% |
| Taxes | 450/3 | €18,034 | - | -€18,034 | |
| Remuneration and social security | 454/9 | €12,877 | €3,740 | -€9,137 | -71.0% |
| Other amounts payable | 47/48 | - | €30,402 | +€30,402 | |
| Remuneration, social security and pensions | 62 | €73,782 | €451 | -€73,331 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,544 | €398 | -€12,146 | -96.8% |
| Other operating charges | 640/8 | €1,804 | €434 | -€1,370 | -76.0% |
| Non-recurring operating charges | 66A | €5,007 | €721 | -€4,286 | -85.6% |
| Gross operating margin | 9900 | €127,028 | €29,396 | -€97,632 | -76.9% |
| Operating profit (loss) | 9901 | €33,891 | €27,393 | -€6,498 | -19.2% |
| Financial income | 75/76B | €462 | €569 | +€107 | +23.1% |
| Recurring financial income | 75 | €462 | €569 | +€107 | +23.1% |
| Financial charges | 65/66B | €5,222 | €12,988 | +€7,767 | +149% |
| Recurring financial charges | 65 | €5,222 | €465 | -€4,757 | -91.1% |
| Non-recurring financial charges | 66B | - | €12,524 | +€12,524 | |
| Profit (loss) for the period before taxes | 9903 | €29,131 | €14,973 | -€14,158 | -48.6% |
| Income taxes | 67/77 | €10,349 | €6,469 | -€3,879 | -37.5% |
| Profit (loss) for the period | 9904 | €18,782 | €8,504 | -€10,279 | -54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,782 | €8,504 | -€10,279 | -54.7% |
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 30 October 2026 via checked.be.