NEW LIVING: 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.
NEW LIVING
Largest movements
- Receivables within one year +€11,487
up €11,487 (+182%), from €6,326 to €17,813
of which Trade receivables: +€7,433
- Deferred charges and accrued income +€715
up €715 (+24.2%), from €2,957 to €3,673
- Cash -€675
down €675 (-59.4%), from €1,137 to €462
mainly Receivables within one year (-€11,487) and Other debts (-€1,080)
- Tangible fixed assets -€287
down €287 (-15.6%), from €1,838 to €1,550
- Reserves +€5,269
up €5,269 (+55.6%), from €9,474 to €14,743
- Profit (loss) carried forward +€4,822
no longer reported in 2025 (was -€4,822)
- Tax, wage and social debts +€2,101
new in 2025: €2,101
- Other debts -€1,080
down €1,080 (-68.3%), from €1,580 to €500
- Gross operating margin +€17,581
up €17,581, from -€4,114 to €13,467
- Taxes +€2,101
new in 2025: €2,101
- Other operating charges +€309
up €309 (+62.4%), from €496 to €805
- Depreciation +€209
up €209 (+266%), from €79 to €287
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 | €12,257 | €23,497 | +€11,240 | +91.7% |
| Fixed assets | 21/28 | €1,838 | €1,550 | -€287 | -15.6% |
| Tangible fixed assets | 22/27 | €1,838 | €1,550 | -€287 | -15.6% |
| Plant, machinery and equipment | 23 | €1,838 | €1,550 | -€287 | -15.6% |
| Current assets | 29/58 | €10,420 | €21,947 | +€11,528 | +111% |
| Amounts receivable within one year | 40/41 | €6,326 | €17,813 | +€11,487 | +182% |
| Trade receivables | 40 | €2,195 | €9,628 | +€7,433 | +339% |
| Other amounts receivable | 41 | €4,130 | €8,184 | +€4,054 | +98.2% |
| Cash at bank and in hand | 54/58 | €1,137 | €462 | -€675 | -59.4% |
| Deferred charges and accrued income | 490/1 | €2,957 | €3,673 | +€715 | +24.2% |
| Total equity and liabilities | 10/49 | €12,257 | €23,497 | +€11,240 | +91.7% |
| Equity | 10/15 | €9,152 | €19,243 | +€10,091 | +110% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €9,474 | €14,743 | +€5,269 | +55.6% |
| Distributable reserves | 133 | €9,474 | €14,743 | +€5,269 | +55.6% |
| Profit (loss) carried forward | 14 | -€4,822 | - | +€4,822 | |
| Amounts payable | 17/49 | €3,105 | €4,254 | +€1,149 | +37.0% |
| Amounts payable within one year | 42/48 | €3,105 | €4,254 | +€1,149 | +37.0% |
| Trade debts | 44 | €1,362 | €1,490 | +€128 | +9.4% |
| Suppliers | 440/4 | €1,362 | €1,490 | +€128 | +9.4% |
| Advances received on contracts in progress | 46 | €163 | €163 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €2,101 | +€2,101 | |
| Taxes | 450/3 | - | €2,101 | +€2,101 | |
| Other amounts payable | 47/48 | €1,580 | €500 | -€1,080 | -68.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79 | €287 | +€209 | +266% |
| Other operating charges | 640/8 | €496 | €805 | +€309 | +62.4% |
| Gross operating margin | 9900 | -€4,114 | €13,467 | +€17,581 | |
| Operating profit (loss) | 9901 | -€4,688 | €12,375 | +€17,063 | |
| Financial income | 75/76B | €2 | €1 | -€1 | -56.0% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -56.0% |
| Financial charges | 65/66B | €135 | €184 | +€48 | +35.5% |
| Recurring financial charges | 65 | €135 | €184 | +€48 | +35.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,822 | €12,192 | +€17,014 | |
| Income taxes | 67/77 | - | €2,101 | +€2,101 | |
| Profit (loss) for the period | 9904 | -€4,822 | €10,091 | +€14,913 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,822 | €10,091 | +€14,913 |
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 28 October 2026 via checked.be.