Livinn: 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.
Livinn
Largest movements
- Receivables after one year -€60,041
no longer reported in 2025 (was €60,041)
- Cash -€16,924
down €16,924 (-17.5%), from €96,834 to €79,910
mainly Contributions, distributions and other (-€197,152) and Tax, wage and social debts (-€13,962)
- Tangible fixed assets -€11,835
down €11,835 (-43.4%), from €27,250 to €15,415
of which Furniture and vehicles: -€12,807
- Profit (loss) carried forward -€135,106
no longer reported in 2025 (was €135,106)
- Other debts +€72,160
new in 2025: €72,160
- Tax, wage and social debts -€13,962
down €13,962 (-44.2%), from €31,598 to €17,636
- Debts after one year -€12,600
down €12,600 (-79.9%), from €15,773 to €3,173
- Gross operating margin +€11,341
up €11,341 (+14.0%), from €80,955 to €92,296
- Taxes +€1,957
up €1,957 (+13.7%), from €14,237 to €16,194
- Financial income -€1,271
no longer reported in 2025 (was €1,271)
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 | €198,080 | €108,947 | -€89,133 | -45.0% |
| Fixed assets | 21/28 | €27,250 | €15,415 | -€11,835 | -43.4% |
| Tangible fixed assets | 22/27 | €27,250 | €15,415 | -€11,835 | -43.4% |
| Land and buildings | 22 | - | €972 | +€972 | |
| Furniture and vehicles | 24 | €27,250 | €14,443 | -€12,807 | -47.0% |
| Current assets | 29/58 | €170,830 | €93,532 | -€77,299 | -45.2% |
| Amounts receivable after more than one year | 29 | €60,041 | - | -€60,041 | |
| Other amounts receivable | 291 | €60,041 | - | -€60,041 | |
| Amounts receivable within one year | 40/41 | €13,835 | €13,300 | -€535 | -3.9% |
| Trade receivables | 40 | €13,835 | €13,300 | -€535 | -3.9% |
| Cash at bank and in hand | 54/58 | €96,834 | €79,910 | -€16,924 | -17.5% |
| Deferred charges and accrued income | 490/1 | €120 | €322 | +€202 | +168% |
| Total equity and liabilities | 10/49 | €198,080 | €108,947 | -€89,133 | -45.0% |
| Equity | 10/15 | €138,106 | €3,000 | -€135,106 | -97.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,106 | - | -€135,106 | |
| Amounts payable | 17/49 | €59,974 | €105,947 | +€45,973 | +76.7% |
| Amounts payable after more than one year | 17 | €15,773 | €3,173 | -€12,600 | -79.9% |
| Financial debts | 170/4 | €15,773 | €3,173 | -€12,600 | -79.9% |
| Amounts payable within one year | 42/48 | €44,201 | €102,774 | +€58,573 | +133% |
| Current portion of amounts payable after more than one year | 42 | €12,454 | €12,600 | +€146 | +1.2% |
| Trade debts | 44 | €149 | €377 | +€229 | +154% |
| Suppliers | 440/4 | €149 | €377 | +€229 | +154% |
| Taxes, remuneration and social security | 45 | €31,598 | €17,636 | -€13,962 | -44.2% |
| Taxes | 450/3 | €31,598 | €17,636 | -€13,962 | -44.2% |
| Other amounts payable | 47/48 | - | €72,160 | +€72,160 | |
| Non-recurring operating income | 76A | €131 | - | -€131 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,807 | €12,824 | +€16 | +0.1% |
| Other operating charges | 640/8 | €461 | €874 | +€413 | +89.5% |
| Gross operating margin | 9900 | €80,955 | €92,296 | +€11,341 | +14.0% |
| Operating profit (loss) | 9901 | €67,687 | €78,598 | +€10,911 | +16.1% |
| Financial income | 75/76B | €1,271 | - | -€1,271 | |
| Recurring financial income | 75 | €1,271 | - | -€1,271 | |
| Financial charges | 65/66B | €533 | €358 | -€175 | -32.8% |
| Recurring financial charges | 65 | €533 | €358 | -€175 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €68,425 | €78,240 | +€9,815 | +14.3% |
| Income taxes | 67/77 | €14,237 | €16,194 | +€1,957 | +13.7% |
| Profit (loss) for the period | 9904 | €54,188 | €62,046 | +€7,858 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,188 | €62,046 | +€7,858 | +14.5% |
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 28 October 2026 via checked.be.