LIVUNIQUE: 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.
What changed
LIVUNIQUE
NACE 68.110, Buying and selling of own real estate
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€122,843
2024 · €104,716+€18,126
Equity
€1.5m
2024 · €1.3m+€122,843
Cash
€8,413
2024 · €3,100+€5,313
Balance sheet total
€3.3m
2024 · €2.1m+€1.2m
Largest movements
Assets
- Financial fixed assets +€1.3m
up €1.3m (+85.4%), from €1.5m to €2.7m
Equity and liabilities
- Debts after one year +€1.2m
up €1.2m (+223%), from €524,342 to €1.7m
of which Other amounts payable: +€947,023
- Profit (loss) carried forward +€122,843
up €122,843 (+25.4%), from €483,927 to €606,769
- Other debts -€66,925
down €66,925 (-97.8%), from €68,425 to €1,500
- Current portion of long-term debt +€44,290
up €44,290 (+73.7%), from €60,116 to €104,406
Income statement
- Gross operating margin +€48,139
up €48,139 (+72.4%), from €66,464 to €114,602
- Financial income -€25,000
down €25,000 (-33.3%), from €75,000 to €50,000
- Taxes +€8,828
up €8,828 (+75.4%), from €11,701 to €20,529
- Other operating charges -€3,326
down €3,326 (-46.9%), from €7,092 to €3,767
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.
Result 2024
€104,716
Gross operating margin
+€48,139
Depreciation
+€209
Other operating charges
+€3,326
Financial income
-€25,000
Financial charges
+€281
Taxes
-€8,828
Result 2025
€122,843
raises the resultlowers the result
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.
From operations
+€68,209
Investment
-€1.3m
Financing
+€1.2m
Cash 2024
€3,100
From operations (derived)
+€68,209
Net result for the year
+€122,843
Depreciation
+€9,345
Smaller working-capital items
-€2,329
Receivables within one year
+€24,033
Trade debts
-€18,758
Other debts
-€66,925
Investment (derived)
-€1.3m
Investment in fixed assets (net)
-€1.3m
Financing
+€1.2m
Debts after one year
+€1.2m
Current portion of long-term debt
+€44,290
Short-term financial debts
-€13,500
Cash 2025
€8,413
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,058,907 | €3,297,198 | +€1.2m | +60.1% |
| Fixed assets | 21/28 | €1,739,879 | €2,993,770 | +€1.3m | +72.1% |
| Tangible fixed assets | 22/27 | €264,781 | €258,673 | -€6,108 | -2.3% |
| Land and buildings | 22 | €262,500 | €253,998 | -€8,502 | -3.2% |
| Furniture and vehicles | 24 | €2,281 | €4,675 | +€2,393 | +105% |
| Financial fixed assets | 28 | €1,475,098 | €2,735,098 | +€1.3m | +85.4% |
| Current assets | 29/58 | €319,028 | €303,428 | -€15,600 | -4.9% |
| Stocks and contracts in progress | 3 | €279,009 | €280,661 | +€1,652 | +0.6% |
| Stocks | 30/36 | €279,009 | €280,661 | +€1,652 | +0.6% |
| Amounts receivable within one year | 40/41 | €35,004 | €10,971 | -€24,033 | -68.7% |
| Trade receivables | 40 | €31,750 | €1,500 | -€30,250 | -95.3% |
| Other amounts receivable | 41 | €3,254 | €9,471 | +€6,217 | +191% |
| Cash at bank and in hand | 54/58 | €3,100 | €8,413 | +€5,313 | +171% |
| Deferred charges and accrued income | 490/1 | €1,915 | €3,384 | +€1,469 | +76.7% |
| Total equity and liabilities | 10/49 | €2,058,907 | €3,297,198 | +€1.2m | +60.1% |
| Equity | 10/15 | €1,340,994 | €1,463,837 | +€122,843 | +9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €838,468 | €838,468 | = | 0.0% |
| Distributable reserves | 133 | €838,468 | €838,468 | = | 0.0% |
| Profit (loss) carried forward | 14 | €483,927 | €606,769 | +€122,843 | +25.4% |
| Amounts payable | 17/49 | €717,913 | €1,833,362 | +€1.1m | +155% |
| Amounts payable after more than one year | 17 | €524,342 | €1,693,892 | +€1.2m | +223% |
| Financial debts | 170/4 | €379,342 | €601,869 | +€222,527 | +58.7% |
| Other amounts payable | 178/9 | €145,000 | €1,092,023 | +€947,023 | +653% |
| Amounts payable within one year | 42/48 | €175,899 | €121,798 | -€54,101 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €60,116 | €104,406 | +€44,290 | +73.7% |
| Financial debts | 43 | €13,500 | €0 | -€13,500 | -100% |
| Credit institutions | 430/8 | €13,500 | €0 | -€13,500 | -100% |
| Trade debts | 44 | €23,283 | €4,526 | -€18,758 | -80.6% |
| Suppliers | 440/4 | €23,283 | €4,526 | -€18,758 | -80.6% |
| Advances received on contracts in progress | 46 | €0 | €2,420 | +€2,420 | |
| Taxes, remuneration and social security | 45 | €10,575 | €8,946 | -€1,628 | -15.4% |
| Taxes | 450/3 | €7,996 | €8,946 | +€950 | +11.9% |
| Remuneration and social security | 454/9 | €2,579 | €0 | -€2,579 | -100% |
| Other amounts payable | 47/48 | €68,425 | €1,500 | -€66,925 | -97.8% |
| Accrued charges and deferred income | 492/3 | €17,671 | €17,671 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,554 | €9,345 | -€209 | -2.2% |
| Other operating charges | 640/8 | €7,092 | €3,767 | -€3,326 | -46.9% |
| Gross operating margin | 9900 | €66,464 | €114,602 | +€48,139 | +72.4% |
| Operating profit (loss) | 9901 | €49,818 | €101,491 | +€51,673 | +104% |
| Financial income | 75/76B | €75,000 | €50,000 | -€25,000 | -33.3% |
| Recurring financial income | 75 | €75,000 | €50,000 | -€25,000 | -33.3% |
| Financial charges | 65/66B | €8,401 | €8,119 | -€281 | -3.4% |
| Recurring financial charges | 65 | €8,401 | €8,119 | -€281 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €116,417 | €143,372 | +€26,955 | +23.2% |
| Income taxes | 67/77 | €11,701 | €20,529 | +€8,828 | +75.4% |
| Profit (loss) for the period | 9904 | €104,716 | €122,843 | +€18,126 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €104,716 | €122,843 | +€18,126 | +17.3% |
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 14 October 2026 via checked.be.