4 Life Construct: 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.
4 Life Construct
Largest movements
- Receivables within one year -€70,262
down €70,262 (-71.5%), from €98,297 to €28,035
of which Trade receivables: -€55,191
- Cash -€29,434
down €29,434 (-35.0%), from €84,065 to €54,632
mainly Other debts (-€35,118) and Net result for the year (-€34,988)
- Tangible fixed assets -€4,810
down €4,810 (-13.8%), from €34,859 to €30,049
of which Furniture and vehicles: -€7,832
- Receivables after one year -€3,724
down €3,724 (-29.3%), from €12,713 to €8,990
- Other debts -€35,118
down €35,118 (-76.1%), from €46,130 to €11,012
- Profit (loss) carried forward -€34,988
down €34,988 (-64.8%), from €54,023 to €19,036
- Trade debts -€20,182
down €20,182 (-50.7%), from €39,833 to €19,651
- Tax, wage and social debts -€11,531
down €11,531 (-69.7%), from €16,548 to €5,017
of which Taxes: -€7,497
- Debts after one year -€6,654
down €6,654 (-35.2%), from €18,914 to €12,260
- Gross operating margin -€85,610
down €85,610 (-45.7%), from €187,293 to €101,682
- Staff costs -€19,514
down €19,514 (-13.9%), from €140,458 to €120,943
- Taxes -€6,622
down €6,622 (-100%), from €6,622 to €0
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 | €230,459 | €122,230 | -€108,229 | -47.0% |
| Fixed assets | 21/28 | €35,384 | €30,574 | -€4,810 | -13.6% |
| Tangible fixed assets | 22/27 | €34,859 | €30,049 | -€4,810 | -13.8% |
| Plant, machinery and equipment | 23 | €4,877 | €7,899 | +€3,023 | +62.0% |
| Furniture and vehicles | 24 | €29,982 | €22,150 | -€7,832 | -26.1% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €195,075 | €91,656 | -€103,419 | -53.0% |
| Amounts receivable after more than one year | 29 | €12,713 | €8,990 | -€3,724 | -29.3% |
| Other amounts receivable | 291 | €12,713 | €8,990 | -€3,724 | -29.3% |
| Amounts receivable within one year | 40/41 | €98,297 | €28,035 | -€70,262 | -71.5% |
| Trade receivables | 40 | €75,658 | €20,467 | -€55,191 | -72.9% |
| Other amounts receivable | 41 | €22,638 | €7,567 | -€15,071 | -66.6% |
| Cash at bank and in hand | 54/58 | €84,065 | €54,632 | -€29,434 | -35.0% |
| Total equity and liabilities | 10/49 | €230,459 | €122,230 | -€108,229 | -47.0% |
| Equity | 10/15 | €102,623 | €67,636 | -€34,988 | -34.1% |
| Contributions | 10/11 | €48,600 | €48,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,023 | €19,036 | -€34,988 | -64.8% |
| Amounts payable | 17/49 | €127,835 | €54,594 | -€73,241 | -57.3% |
| Amounts payable after more than one year | 17 | €18,914 | €12,260 | -€6,654 | -35.2% |
| Financial debts | 170/4 | €18,914 | €12,260 | -€6,654 | -35.2% |
| Amounts payable within one year | 42/48 | €108,921 | €42,334 | -€66,588 | -61.1% |
| Current portion of amounts payable after more than one year | 42 | €6,409 | €6,654 | +€244 | +3.8% |
| Trade debts | 44 | €39,833 | €19,651 | -€20,182 | -50.7% |
| Suppliers | 440/4 | €39,833 | €19,651 | -€20,182 | -50.7% |
| Taxes, remuneration and social security | 45 | €16,548 | €5,017 | -€11,531 | -69.7% |
| Taxes | 450/3 | €7,497 | €0 | -€7,497 | -100% |
| Remuneration and social security | 454/9 | €9,052 | €5,017 | -€4,035 | -44.6% |
| Other amounts payable | 47/48 | €46,130 | €11,012 | -€35,118 | -76.1% |
| Remuneration, social security and pensions | 62 | €140,458 | €120,943 | -€19,514 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,280 | €12,778 | +€1,498 | +13.3% |
| Other operating charges | 640/8 | €846 | €588 | -€259 | -30.6% |
| Non-recurring operating charges | 66A | €2,994 | €153 | -€2,841 | -94.9% |
| Gross operating margin | 9900 | €187,293 | €101,682 | -€85,610 | -45.7% |
| Operating profit (loss) | 9901 | €31,714 | -€32,781 | -€64,494 | |
| Financial income | 75/76B | €732 | €635 | -€97 | -13.3% |
| Recurring financial income | 75 | €732 | €635 | -€97 | -13.3% |
| Financial charges | 65/66B | €4,691 | €2,842 | -€1,849 | -39.4% |
| Recurring financial charges | 65 | €4,691 | €2,842 | -€1,849 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €27,755 | -€34,988 | -€62,742 | |
| Income taxes | 67/77 | €6,622 | €0 | -€6,622 | -100% |
| Profit (loss) for the period | 9904 | €21,133 | -€34,988 | -€56,120 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,133 | -€34,988 | -€56,120 |
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 18 October 2026 via checked.be.