LIVINIA: 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.
LIVINIA
Largest movements
- Receivables within one year +€6,019
new in 2025: €6,019
- Cash +€4,509
up €4,509 (+6,330%), from €71 to €4,580
mainly Net result for the year (+€14,803)
- Profit (loss) carried forward +€14,803
up €14,803 (+2.3%), from -€642,955 to -€628,152
- Other debts -€3,000
down €3,000 (-2.8%), from €108,996 to €105,996
- Trade debts -€1,275
no longer reported in 2025 (was €1,275)
- Gross operating margin +€16,273
up €16,273, from -€1,339 to €14,934
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 | €71 | €10,599 | +€10,528 | +14,780% |
| Current assets | 29/58 | €71 | €10,599 | +€10,528 | +14,780% |
| Amounts receivable within one year | 40/41 | - | €6,019 | +€6,019 | |
| Other amounts receivable | 41 | - | €6,019 | +€6,019 | |
| Cash at bank and in hand | 54/58 | €71 | €4,580 | +€4,509 | +6,330% |
| Total equity and liabilities | 10/49 | €71 | €10,599 | +€10,528 | +14,780% |
| Equity | 10/15 | -€110,200 | -€95,397 | +€14,803 | +13.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €471,255 | €471,255 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €465,105 | €465,105 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€642,955 | -€628,152 | +€14,803 | +2.3% |
| Amounts payable | 17/49 | €110,271 | €105,996 | -€4,275 | -3.9% |
| Amounts payable within one year | 42/48 | €110,271 | €105,996 | -€4,275 | -3.9% |
| Trade debts | 44 | €1,275 | - | -€1,275 | |
| Suppliers | 440/4 | €1,275 | - | -€1,275 | |
| Other amounts payable | 47/48 | €108,996 | €105,996 | -€3,000 | -2.8% |
| Gross operating margin | 9900 | -€1,339 | €14,934 | +€16,273 | |
| Operating profit (loss) | 9901 | -€1,339 | €14,934 | +€16,273 | |
| Financial charges | 65/66B | €66 | €131 | +€65 | +97.9% |
| Recurring financial charges | 65 | €66 | €131 | +€65 | +97.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,405 | €14,803 | +€16,208 | |
| Profit (loss) for the period | 9904 | -€1,405 | €14,803 | +€16,208 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,405 | €14,803 | +€16,208 |
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 20 October 2026 via checked.be.