LVA LIVERA: 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.
LVA LIVERA
Largest movements
- Cash -€4,821
down €4,821 (-96.6%), from €4,989 to €168
mainly Current portion of long-term debt (-€4,894) and Net result for the year (-€1,599)
- Receivables within one year -€1,279
down €1,279 (-95.3%), from €1,342 to €63
- Current portion of long-term debt -€4,894
no longer reported in 2025 (was €4,894)
- Profit (loss) carried forward -€1,599
down €1,599 (-17.9%), from -€8,912 to -€10,510
- Other debts +€700
up €700 (+10.9%), from €6,403 to €7,103
- Trade debts -€345
down €345 (-36.4%), from €946 to €601
- Purchases and services -€11,540
no longer reported in 2025 (was €11,540)
- Gross operating margin +€7,856
up €7,856 (+92.1%), from -€8,528 to -€672
- Other operating charges +€375
up €375 (+111%), from €338 to €713
- Financial charges +€169
up €169 (+371%), from €46 to €214
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 | €6,331 | €231 | -€6,101 | -96.4% |
| Current assets | 29/58 | €6,331 | €231 | -€6,101 | -96.4% |
| Amounts receivable within one year | 40/41 | €1,342 | €63 | -€1,279 | -95.3% |
| Other amounts receivable | 41 | €1,342 | €63 | -€1,279 | -95.3% |
| Cash at bank and in hand | 54/58 | €4,989 | €168 | -€4,821 | -96.6% |
| Total equity and liabilities | 10/49 | €6,331 | €231 | -€6,101 | -96.4% |
| Equity | 10/15 | -€5,912 | -€7,510 | -€1,599 | -27.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,912 | -€10,510 | -€1,599 | -17.9% |
| Amounts payable | 17/49 | €12,243 | €7,741 | -€4,502 | -36.8% |
| Amounts payable within one year | 42/48 | €12,243 | €7,741 | -€4,502 | -36.8% |
| Current portion of amounts payable after more than one year | 42 | €4,894 | - | -€4,894 | |
| Trade debts | 44 | €946 | €601 | -€345 | -36.4% |
| Suppliers | 440/4 | €946 | €601 | -€345 | -36.4% |
| Taxes, remuneration and social security | 45 | - | €37 | +€37 | |
| Taxes | 450/3 | - | €37 | +€37 | |
| Other amounts payable | 47/48 | €6,403 | €7,103 | +€700 | +10.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,540 | - | -€11,540 | |
| Other operating charges | 640/8 | €338 | €713 | +€375 | +111% |
| Gross operating margin | 9900 | -€8,528 | -€672 | +€7,856 | +92.1% |
| Operating profit (loss) | 9901 | -€8,866 | -€1,384 | +€7,482 | +84.4% |
| Financial charges | 65/66B | €46 | €214 | +€169 | +371% |
| Recurring financial charges | 65 | €46 | €214 | +€169 | +371% |
| Profit (loss) for the period before taxes | 9903 | -€8,912 | -€1,599 | +€7,313 | +82.1% |
| Profit (loss) for the period | 9904 | -€8,912 | -€1,599 | +€7,313 | +82.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,912 | -€1,599 | +€7,313 | +82.1% |
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.