9LIVES: 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.
9LIVES
Largest movements
- Receivables within one year +€18,232
up €18,232 (+172%), from €10,602 to €28,834
of which Trade receivables: +€17,056
- Tangible fixed assets -€3,153
down €3,153 (-35.1%), from €8,975 to €5,822
of which Other tangible fixed assets: -€2,520
- Cash -€1,188
down €1,188 (-2.0%), from €60,071 to €58,883
mainly Receivables within one year (-€18,232) and Accrued charges and deferred income (-€668)
- Tax, wage and social debts +€5,064
up €5,064 (+2,374%), from €213 to €5,277
of which Remuneration and social security: +€3,000
- Reserves +€4,998
up €4,998 (+12.6%), from €39,814 to €44,812
- Other debts +€4,638
up €4,638 (+136%), from €3,403 to €8,040
- Gross operating margin +€6,194
up €6,194 (+151%), from €4,112 to €10,306
- Taxes +€1,897
up €1,897 (+1,463%), from €130 to €2,027
- Other operating charges -€1,537
no longer reported in 2025 (was €1,537)
- Depreciation -€469
down €469 (-12.9%), from €3,622 to €3,153
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 | €80,666 | €94,557 | +€13,891 | +17.2% |
| Fixed assets | 21/28 | €8,975 | €5,822 | -€3,153 | -35.1% |
| Tangible fixed assets | 22/27 | €8,975 | €5,822 | -€3,153 | -35.1% |
| Furniture and vehicles | 24 | €3,935 | €3,302 | -€633 | -16.1% |
| Other tangible fixed assets | 26 | €5,040 | €2,520 | -€2,520 | -50.0% |
| Current assets | 29/58 | €71,691 | €88,735 | +€17,045 | +23.8% |
| Amounts receivable within one year | 40/41 | €10,602 | €28,834 | +€18,232 | +172% |
| Trade receivables | 40 | €10,602 | €27,657 | +€17,056 | +161% |
| Other amounts receivable | 41 | - | €1,176 | +€1,176 | |
| Cash at bank and in hand | 54/58 | €60,071 | €58,883 | -€1,188 | -2.0% |
| Deferred charges and accrued income | 490/1 | €1,018 | €1,018 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €80,666 | €94,557 | +€13,891 | +17.2% |
| Equity | 10/15 | €75,462 | €80,461 | +€4,998 | +6.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €39,814 | €44,812 | +€4,998 | +12.6% |
| Distributable reserves | 133 | €39,814 | €44,812 | +€4,998 | +12.6% |
| Profit (loss) carried forward | 14 | €23,249 | €23,249 | = | 0.0% |
| Amounts payable | 17/49 | €5,203 | €14,097 | +€8,893 | +171% |
| Amounts payable within one year | 42/48 | €4,536 | €14,097 | +€9,561 | +211% |
| Trade debts | 44 | €919 | €779 | -€140 | -15.2% |
| Suppliers | 440/4 | €919 | €779 | -€140 | -15.2% |
| Taxes, remuneration and social security | 45 | €213 | €5,277 | +€5,064 | +2,374% |
| Taxes | 450/3 | €213 | €2,277 | +€2,064 | +967% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €3,403 | €8,040 | +€4,638 | +136% |
| Accrued charges and deferred income | 492/3 | €668 | - | -€668 | |
| Remuneration, social security and pensions | 62 | €384 | €387 | +€3 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,622 | €3,153 | -€469 | -12.9% |
| Other operating charges | 640/8 | €1,537 | - | -€1,537 | |
| Gross operating margin | 9900 | €4,112 | €10,306 | +€6,194 | +151% |
| Operating profit (loss) | 9901 | -€1,432 | €6,765 | +€8,197 | |
| Financial income | 75/76B | €326 | €416 | +€90 | +27.7% |
| Recurring financial income | 75 | €326 | €416 | +€90 | +27.7% |
| Financial charges | 65/66B | €165 | €156 | -€9 | -5.2% |
| Recurring financial charges | 65 | €165 | €156 | -€9 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,271 | €7,025 | +€8,296 | |
| Income taxes | 67/77 | €130 | €2,027 | +€1,897 | +1,463% |
| Profit (loss) for the period | 9904 | -€1,401 | €4,998 | +€6,399 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,401 | €4,998 | +€6,399 |
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 14 October 2026 via checked.be.