liVINus-ch: 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.
liVINus-ch
Largest movements
- Stocks and contracts +€1,353
up €1,353 (+59.9%), from €2,259 to €3,612
- Cash +€955
up €955 (+44.9%), from €2,126 to €3,081
mainly Tax, wage and social debts (+€956) and Net result for the year (+€713)
- Receivables within one year -€540
down €540 (-53.2%), from €1,014 to €475
- Financial fixed assets +€298
new in 2025: €298
- Deferred charges and accrued income +€242
new in 2025: €242
- Tax, wage and social debts +€956
up €956 (+105%), from €907 to €1,863
- Reserves +€713
up €713 (+24.9%), from €2,863 to €3,576
- Other debts +€600
up €600 (+5,495%), from €11 to €611
- Trade debts -€198
down €198 (-78.1%), from €254 to €56
- Gross operating margin -€3,171
down €3,171 (-70.2%), from €4,515 to €1,343
- Other operating charges -€627
down €627 (-84.1%), from €746 to €119
- Taxes -€553
down €553 (-66.5%), from €831 to €278
- Depreciation +€161
up €161 (+215%), from €75 to €237
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 | €6,035 | €8,105 | +€2,070 | +34.3% |
| Fixed assets | 21/28 | €635 | €696 | +€61 | +9.7% |
| Tangible fixed assets | 22/27 | €635 | €398 | -€237 | -37.3% |
| Plant, machinery and equipment | 23 | €635 | €398 | -€237 | -37.3% |
| Financial fixed assets | 28 | - | €298 | +€298 | |
| Current assets | 29/58 | €5,400 | €7,409 | +€2,009 | +37.2% |
| Stocks and contracts in progress | 3 | €2,259 | €3,612 | +€1,353 | +59.9% |
| Stocks | 30/36 | €2,259 | €3,612 | +€1,353 | +59.9% |
| Amounts receivable within one year | 40/41 | €1,014 | €475 | -€540 | -53.2% |
| Trade receivables | 40 | €1,014 | €475 | -€540 | -53.2% |
| Cash at bank and in hand | 54/58 | €2,126 | €3,081 | +€955 | +44.9% |
| Deferred charges and accrued income | 490/1 | - | €242 | +€242 | |
| Total equity and liabilities | 10/49 | €6,035 | €8,105 | +€2,070 | +34.3% |
| Equity | 10/15 | €4,863 | €5,576 | +€713 | +14.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €2,863 | €3,576 | +€713 | +24.9% |
| Distributable reserves | 133 | €2,863 | €3,576 | +€713 | +24.9% |
| Amounts payable | 17/49 | €1,172 | €2,529 | +€1,357 | +116% |
| Amounts payable within one year | 42/48 | €1,172 | €2,529 | +€1,357 | +116% |
| Trade debts | 44 | €254 | €56 | -€198 | -78.1% |
| Suppliers | 440/4 | €254 | €56 | -€198 | -78.1% |
| Taxes, remuneration and social security | 45 | €907 | €1,863 | +€956 | +105% |
| Taxes | 450/3 | €907 | €1,863 | +€956 | +105% |
| Other amounts payable | 47/48 | €11 | €611 | +€600 | +5,495% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75 | €237 | +€161 | +215% |
| Other operating charges | 640/8 | €746 | €119 | -€627 | -84.1% |
| Gross operating margin | 9900 | €4,515 | €1,343 | -€3,171 | -70.2% |
| Operating profit (loss) | 9901 | €3,693 | €988 | -€2,706 | -73.3% |
| Financial income | 75/76B | €0 | €3 | +€3 | +3,300% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +3,300% |
| Profit (loss) for the period before taxes | 9903 | €3,693 | €991 | -€2,702 | -73.2% |
| Income taxes | 67/77 | €831 | €278 | -€553 | -66.5% |
| Profit (loss) for the period | 9904 | €2,863 | €713 | -€2,150 | -75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,863 | €713 | -€2,150 | -75.1% |
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 17 October 2026 via checked.be.