Livlig: 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.
Livlig
Largest movements
- Receivables within one year -€8,555
down €8,555 (-41.4%), from €20,657 to €12,103
of which Trade receivables: -€8,370
- Cash +€5,899
up €5,899 (+67.2%), from €8,777 to €14,676
mainly Net result for the year (+€11,811) and Receivables within one year (+€8,555)
- Tangible fixed assets -€4,907
down €4,907 (-72.1%), from €6,803 to €1,896
- Debts after one year -€12,545
down €12,545 (-16.5%), from €76,037 to €63,491
of which Financial debts: -€12,545
- Profit (loss) carried forward +€11,811
up €11,811, from -€1,000 to €10,811
- Other debts -€9,399
down €9,399 (-29.6%), from €31,786 to €22,387
- Tax, wage and social debts +€3,252
up €3,252 (+27.2%), from €11,952 to €15,204
- Gross operating margin -€2,401
down €2,401 (-9.6%), from €24,959 to €22,558
- Taxes -€2,125
down €2,125 (-32.0%), from €6,647 to €4,522
- Depreciation -€485
down €485 (-9.0%), from €5,392 to €4,907
- Financial charges -€359
down €359 (-40.3%), from €892 to €533
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 | €158,500 | €151,002 | -€7,498 | -4.7% |
| Fixed assets | 21/28 | €69,239 | €64,331 | -€4,907 | -7.1% |
| Tangible fixed assets | 22/27 | €6,803 | €1,896 | -€4,907 | -72.1% |
| Furniture and vehicles | 24 | €6,803 | €1,896 | -€4,907 | -72.1% |
| Financial fixed assets | 28 | €62,435 | €62,435 | = | 0.0% |
| Current assets | 29/58 | €89,261 | €86,670 | -€2,591 | -2.9% |
| Amounts receivable after more than one year | 29 | €59,375 | €59,375 | = | 0.0% |
| Other amounts receivable | 291 | €59,375 | €59,375 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,657 | €12,103 | -€8,555 | -41.4% |
| Trade receivables | 40 | €20,353 | €11,984 | -€8,370 | -41.1% |
| Other amounts receivable | 41 | €304 | €119 | -€185 | -60.8% |
| Cash at bank and in hand | 54/58 | €8,777 | €14,676 | +€5,899 | +67.2% |
| Deferred charges and accrued income | 490/1 | €452 | €517 | +€65 | +14.3% |
| Total equity and liabilities | 10/49 | €158,500 | €151,002 | -€7,498 | -4.7% |
| Equity | 10/15 | €20,261 | €32,072 | +€11,811 | +58.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €19,761 | €19,761 | = | 0.0% |
| Distributable reserves | 133 | €19,761 | €19,761 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,000 | €10,811 | +€11,811 | |
| Amounts payable | 17/49 | €138,239 | €118,930 | -€19,309 | -14.0% |
| Amounts payable after more than one year | 17 | €76,037 | €63,491 | -€12,545 | -16.5% |
| Financial debts | 170/4 | €13,604 | €1,059 | -€12,545 | -92.2% |
| Other amounts payable | 178/9 | €62,432 | €62,432 | = | 0.0% |
| Amounts payable within one year | 42/48 | €62,202 | €55,439 | -€6,764 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €12,254 | €12,545 | +€291 | +2.4% |
| Trade debts | 44 | €6,210 | €5,303 | -€908 | -14.6% |
| Suppliers | 440/4 | €6,210 | €5,303 | -€908 | -14.6% |
| Taxes, remuneration and social security | 45 | €11,952 | €15,204 | +€3,252 | +27.2% |
| Taxes | 450/3 | €11,952 | €15,204 | +€3,252 | +27.2% |
| Other amounts payable | 47/48 | €31,786 | €22,387 | -€9,399 | -29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,392 | €4,907 | -€485 | -9.0% |
| Other operating charges | 640/8 | €769 | €785 | +€16 | +2.1% |
| Gross operating margin | 9900 | €24,959 | €22,558 | -€2,401 | -9.6% |
| Operating profit (loss) | 9901 | €18,798 | €16,866 | -€1,932 | -10.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €892 | €533 | -€359 | -40.3% |
| Recurring financial charges | 65 | €892 | €533 | -€359 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €17,907 | €16,334 | -€1,573 | -8.8% |
| Income taxes | 67/77 | €6,647 | €4,522 | -€2,125 | -32.0% |
| Profit (loss) for the period | 9904 | €11,260 | €11,811 | +€552 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,260 | €11,811 | +€552 | +4.9% |
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 25 October 2026 via checked.be.