Livr'Ensemble: 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.
Livr'Ensemble
Largest movements
- Receivables within one year -€15,390
down €15,390 (-81.1%), from €18,982 to €3,592
of which Trade receivables: -€14,797
- Cash -€9,463
down €9,463 (-55.2%), from €17,153 to €7,690
mainly Net result for the year (-€18,172) and Tax, wage and social debts (-€16,377)
- Tangible fixed assets -€1,673
down €1,673 (-16.3%), from €10,295 to €8,622
of which Furniture and vehicles: -€1,547
- Tax, wage and social debts -€16,377
down €16,377 (-96.0%), from €17,052 to €675
- Profit (loss) carried forward -€10,364
down €10,364, from €7,808 to -€2,556
- Turnover -€18,750
down €18,750 (-10.8%), from €174,238 to €155,488
- Gross operating margin -€11,677
down €11,677 (-46.3%), from €25,211 to €13,534
- Taxes +€9,020
new in 2025: €9,020
- Purchases and services -€7,073
down €7,073 (-4.7%), from €149,027 to €141,954
- Staff costs -€3,160
down €3,160 (-13.6%), from €23,241 to €20,081
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 | €46,860 | €20,119 | -€26,741 | -57.1% |
| Formation expenses | 20 | €430 | €215 | -€215 | -50.0% |
| Fixed assets | 21/28 | €10,295 | €8,622 | -€1,673 | -16.3% |
| Tangible fixed assets | 22/27 | €10,295 | €8,622 | -€1,673 | -16.3% |
| Plant, machinery and equipment | 23 | €878 | €752 | -€126 | -14.4% |
| Furniture and vehicles | 24 | €9,417 | €7,870 | -€1,547 | -16.4% |
| Current assets | 29/58 | €36,135 | €11,282 | -€24,853 | -68.8% |
| Amounts receivable within one year | 40/41 | €18,982 | €3,592 | -€15,390 | -81.1% |
| Trade receivables | 40 | €16,358 | €1,561 | -€14,797 | -90.5% |
| Other amounts receivable | 41 | €2,624 | €2,031 | -€593 | -22.6% |
| Cash at bank and in hand | 54/58 | €17,153 | €7,690 | -€9,463 | -55.2% |
| Total equity and liabilities | 10/49 | €46,860 | €20,119 | -€26,741 | -57.1% |
| Equity | 10/15 | €29,808 | €19,444 | -€10,364 | -34.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,808 | -€2,556 | -€10,364 | |
| Amounts payable | 17/49 | €17,052 | €675 | -€16,377 | -96.0% |
| Amounts payable within one year | 42/48 | €17,052 | €675 | -€16,377 | -96.0% |
| Taxes, remuneration and social security | 45 | €17,052 | €675 | -€16,377 | -96.0% |
| Taxes | 450/3 | €17,052 | €675 | -€16,377 | -96.0% |
| Turnover | 70 | €174,238 | €155,488 | -€18,750 | -10.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €149,027 | €141,954 | -€7,073 | -4.7% |
| Remuneration, social security and pensions | 62 | €23,241 | €20,081 | -€3,160 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,436 | €1,673 | +€237 | +16.5% |
| Other operating charges | 640/8 | €574 | €693 | +€119 | +20.7% |
| Non-recurring operating charges | 66A | - | €214 | +€214 | |
| Gross operating margin | 9900 | €25,211 | €13,534 | -€11,677 | -46.3% |
| Operating profit (loss) | 9901 | -€40 | -€9,127 | -€9,087 | -22,718% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €3,242 | €1,517 | -€1,725 | -53.2% |
| Recurring financial charges | 65 | €3,242 | €1,517 | -€1,725 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,282 | -€10,622 | -€7,340 | -224% |
| Transfer from deferred taxes | 780 | - | €1,470 | +€1,470 | |
| Income taxes | 67/77 | - | €9,020 | +€9,020 | |
| Profit (loss) for the period | 9904 | -€3,282 | -€18,172 | -€14,890 | -454% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,282 | -€18,172 | -€14,890 | -454% |
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 22 October 2026 via checked.be.