ALIFE: what changed
Two fiscal 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.
ALIFE
Largest movements
- Cash -€14,639
down €14,639 (-64.2%), from €22,798 to €8,159
mainly Net result for the year (-€84,336) and Deferred charges and accrued income (-€6,834)
- Deferred charges and accrued income +€6,834
up €6,834 (+14898.3%), from €46 to €6,880
- Tangible fixed assets -€1,500
down €1,500 (-17.2%), from €8,729 to €7,229
of which Plant, machinery and equipment: -€1,235
- Receivables within one year -€398
down €398 (-23.2%), from €1,719 to €1,320
of which Trade receivables: -€1,719
- Profit (loss) carried forward -€81,152
down €81,152 (-129.3%), from -€62,753 to -€143,905
- Debts after one year +€54,984
new in 2025: €54,984
- Other debts +€6,680
up €6,680 (+9.5%), from €70,271 to €76,951
- Current portion of long-term debt +€5,788
new in 2025: €5,788
- Trade debts +€3,363
up €3,363 (+27.5%), from €12,247 to €15,609
- Other operating charges +€68,925
up €68,925 (+3730.5%), from €1,848 to €70,773
- Gross operating margin -€12,951
down €12,951 (-38.4%), from €33,747 to €20,796
- Staff costs +€2,650
up €2,650 (+10.1%), from €26,236 to €28,886
- Financial charges +€807
up €807 (+58930.7%), from €1 to €809
- Depreciation +€545
up €545 (+13.2%), from €4,121 to €4,666
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.
Cash bridge derived
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 | €33,496 | €23,792 | -€9,704 | -29.0% |
| Fixed assets | 21/28 | €8,933 | €7,433 | -€1,500 | -16.8% |
| Tangible fixed assets | 22/27 | €8,729 | €7,229 | -€1,500 | -17.2% |
| Land and buildings | 22 | €1,856 | €1,591 | -€265 | -14.3% |
| Plant, machinery and equipment | 23 | €6,873 | €5,638 | -€1,235 | -18.0% |
| Financial fixed assets | 28 | €204 | €204 | = | 0.0% |
| Current assets | 29/58 | €24,563 | €16,359 | -€8,204 | -33.4% |
| Amounts receivable within one year | 40/41 | €1,719 | €1,320 | -€398 | -23.2% |
| Trade receivables | 40 | €1,719 | €0 | -€1,719 | -100.0% |
| Other amounts receivable | 41 | - | €1,320 | +€1,320 | |
| Cash at bank and in hand | 54/58 | €22,798 | €8,159 | -€14,639 | -64.2% |
| Deferred charges and accrued income | 490/1 | €46 | €6,880 | +€6,834 | +14898.3% |
| Total equity and liabilities | 10/49 | €33,496 | €23,792 | -€9,704 | -29.0% |
| Equity | 10/15 | -€57,753 | -€138,905 | -€81,152 | -140.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,753 | -€143,905 | -€81,152 | -129.3% |
| Amounts payable | 17/49 | €91,249 | €162,696 | +€71,447 | +78.3% |
| Amounts payable after more than one year | 17 | - | €54,984 | +€54,984 | |
| Financial debts | 170/4 | - | €54,984 | +€54,984 | |
| Amounts payable within one year | 42/48 | €91,249 | €107,713 | +€16,464 | +18.0% |
| Current portion of amounts payable after more than one year | 42 | - | €5,788 | +€5,788 | |
| Trade debts | 44 | €12,247 | €15,609 | +€3,363 | +27.5% |
| Suppliers | 440/4 | €12,247 | €15,609 | +€3,363 | +27.5% |
| Taxes, remuneration and social security | 45 | €8,732 | €9,365 | +€633 | +7.3% |
| Taxes | 450/3 | €3,858 | €5,477 | +€1,619 | +42.0% |
| Remuneration and social security | 454/9 | €4,874 | €3,888 | -€986 | -20.2% |
| Other amounts payable | 47/48 | €70,271 | €76,951 | +€6,680 | +9.5% |
| Non-recurring operating income | 76A | - | €550 | +€550 | |
| Remuneration, social security and pensions | 62 | €26,236 | €28,886 | +€2,650 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,121 | €4,666 | +€545 | +13.2% |
| Other operating charges | 640/8 | €1,848 | €70,773 | +€68,925 | +3730.5% |
| Non-recurring operating charges | 66A | €47 | €0 | -€47 | -100.0% |
| Gross operating margin | 9900 | €33,747 | €20,796 | -€12,951 | -38.4% |
| Operating profit (loss) | 9901 | €1,496 | -€83,528 | -€85,024 | |
| Financial income | 75/76B | €244 | €1 | -€242 | -99.4% |
| Recurring financial income | 75 | €244 | €1 | -€242 | -99.4% |
| Financial charges | 65/66B | €1 | €809 | +€807 | +58930.7% |
| Recurring financial charges | 65 | €1 | €809 | +€807 | +58930.7% |
| Profit (loss) for the period before taxes | 9903 | €1,738 | -€84,336 | -€86,074 | |
| Profit (loss) for the period | 9904 | €1,738 | -€84,336 | -€86,074 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,738 | -€84,336 | -€86,074 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.