LivLiner: 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.
LivLiner
Largest movements
- Receivables within one year -€5,269
down €5,269 (-99.7%), from €5,283 to €14
- Cash +€4,376
up €4,376 (+6.6%), from €66,741 to €71,117
mainly Receivables within one year (+€5,269) and Deferred charges and accrued income (+€1,066)
- Deferred charges and accrued income -€1,066
no longer reported in 2025 (was €1,066)
- Trade debts -€1,162
no longer reported in 2025 (was €1,162)
- Profit (loss) carried forward -€796
down €796 (-2.8%), from -€28,073 to -€28,869
- Gross operating margin +€645
up €645 (+51.7%), from -€1,248 to -€603
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.
Cash bridge derived
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 | €73,090 | €71,131 | -€1,959 | -2.7% |
| Current assets | 29/58 | €73,090 | €71,131 | -€1,959 | -2.7% |
| Amounts receivable within one year | 40/41 | €5,283 | €14 | -€5,269 | -99.7% |
| Other amounts receivable | 41 | €5,283 | €14 | -€5,269 | -99.7% |
| Cash at bank and in hand | 54/58 | €66,741 | €71,117 | +€4,376 | +6.6% |
| Deferred charges and accrued income | 490/1 | €1,066 | - | -€1,066 | |
| Total equity and liabilities | 10/49 | €73,090 | €71,131 | -€1,959 | -2.7% |
| Equity | 10/15 | €71,927 | €71,131 | -€796 | -1.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,073 | -€28,869 | -€796 | -2.8% |
| Amounts payable | 17/49 | €1,162 | - | -€1,162 | |
| Amounts payable within one year | 42/48 | €1,162 | - | -€1,162 | |
| Trade debts | 44 | €1,162 | - | -€1,162 | |
| Suppliers | 440/4 | €1,162 | - | -€1,162 | |
| Gross operating margin | 9900 | -€1,248 | -€603 | +€645 | +51.7% |
| Operating profit (loss) | 9901 | -€1,248 | -€603 | +€645 | +51.7% |
| Financial charges | 65/66B | €188 | €193 | +€5 | +2.5% |
| Recurring financial charges | 65 | €188 | €193 | +€5 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,436 | -€796 | +€640 | +44.6% |
| Profit (loss) for the period | 9904 | -€1,436 | -€796 | +€640 | +44.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,436 | -€796 | +€640 | +44.6% |
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 12 October 2026 via checked.be.