LIVstyle: 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.
LIVstyle
Largest movements
- Tangible fixed assets +€31,213
up €31,213 (+457%), from €6,830 to €38,043
of which Furniture and vehicles: +€28,959
- Current investments -€20,000
down €20,000 (-100%), from €20,000 to €0
- Cash -€17,172
down €17,172 (-38.5%), from €44,658 to €27,486
mainly Investment in fixed assets (net) (-€40,715) and Net result for the year (-€6,814)
- Receivables within one year +€2,607
up €2,607 (+69.5%), from €3,751 to €6,357
of which Other amounts receivable: +€3,213
- Profit (loss) carried forward -€6,814
down €6,814, from €0 to -€6,814
- Accrued charges and deferred income +€2,415
up €2,415 (+31.6%), from €7,654 to €10,070
- Gross operating margin -€16,786
down €16,786 (-86.4%), from €19,440 to €2,654
- Depreciation +€6,675
up €6,675 (+236%), from €2,827 to €9,502
- Taxes -€4,764
down €4,764 (-97.1%), from €4,907 to €143
- Financial charges -€413
down €413 (-66.3%), from €623 to €210
- Financial income +€405
up €405 (+93.7%), from €432 to €837
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 | €75,632 | €72,098 | -€3,534 | -4.7% |
| Fixed assets | 21/28 | €6,830 | €38,043 | +€31,213 | +457% |
| Tangible fixed assets | 22/27 | €6,830 | €38,043 | +€31,213 | +457% |
| Plant, machinery and equipment | 23 | €6,830 | €9,084 | +€2,254 | +33.0% |
| Furniture and vehicles | 24 | - | €28,959 | +€28,959 | |
| Current assets | 29/58 | €68,802 | €34,055 | -€34,747 | -50.5% |
| Amounts receivable within one year | 40/41 | €3,751 | €6,357 | +€2,607 | +69.5% |
| Trade receivables | 40 | €940 | €334 | -€606 | -64.5% |
| Other amounts receivable | 41 | €2,811 | €6,023 | +€3,213 | +114% |
| Current investments | 50/53 | €20,000 | €0 | -€20,000 | -100% |
| Cash at bank and in hand | 54/58 | €44,658 | €27,486 | -€17,172 | -38.5% |
| Deferred charges and accrued income | 490/1 | €393 | €211 | -€182 | -46.4% |
| Total equity and liabilities | 10/49 | €75,632 | €72,098 | -€3,534 | -4.7% |
| Equity | 10/15 | €66,356 | €59,542 | -€6,814 | -10.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €64,356 | €64,356 | = | 0.0% |
| Distributable reserves | 133 | €64,356 | €64,356 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€6,814 | -€6,814 | |
| Amounts payable | 17/49 | €9,276 | €12,556 | +€3,280 | +35.4% |
| Amounts payable within one year | 42/48 | €1,622 | €2,487 | +€865 | +53.3% |
| Trade debts | 44 | €926 | €1,225 | +€299 | +32.2% |
| Suppliers | 440/4 | €926 | €1,225 | +€299 | +32.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €696 | €1,261 | +€566 | +81.4% |
| Accrued charges and deferred income | 492/3 | €7,654 | €10,070 | +€2,415 | +31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,827 | €9,502 | +€6,675 | +236% |
| Other operating charges | 640/8 | €515 | €449 | -€66 | -12.8% |
| Gross operating margin | 9900 | €19,440 | €2,654 | -€16,786 | -86.4% |
| Operating profit (loss) | 9901 | €16,097 | -€7,298 | -€23,396 | |
| Financial income | 75/76B | €432 | €837 | +€405 | +93.7% |
| Recurring financial income | 75 | €432 | €837 | +€405 | +93.7% |
| Financial charges | 65/66B | €623 | €210 | -€413 | -66.3% |
| Recurring financial charges | 65 | €623 | €210 | -€413 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | €15,907 | -€6,671 | -€22,578 | |
| Income taxes | 67/77 | €4,907 | €143 | -€4,764 | -97.1% |
| Profit (loss) for the period | 9904 | €10,999 | -€6,814 | -€17,814 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,999 | -€6,814 | -€17,814 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.