Focus'On Life: 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.
Focus'On Life
Largest movements
- Receivables within one year +€8,535
up €8,535 (+690%), from €1,236 to €9,771
- Tangible fixed assets -€1,134
down €1,134 (-22.9%), from €4,945 to €3,811
- Other debts +€5,929
up €5,929 (+57.4%), from €10,321 to €16,249
- Trade debts +€1,932
up €1,932 (+125%), from €1,540 to €3,472
- Profit (loss) carried forward -€1,673
down €1,673 (-25.9%), from -€6,454 to -€8,127
- Tax, wage and social debts +€1,182
up €1,182 (+864%), from €137 to €1,318
- Gross operating margin +€6,068
up €6,068, from -€4,349 to €1,719
- Financial charges +€813
up €813 (+66.3%), from €1,225 to €2,038
- Depreciation +€409
up €409 (+56.4%), from €725 to €1,134
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 | €7,543 | €14,913 | +€7,370 | +97.7% |
| Fixed assets | 21/28 | €4,945 | €3,811 | -€1,134 | -22.9% |
| Tangible fixed assets | 22/27 | €4,945 | €3,811 | -€1,134 | -22.9% |
| Furniture and vehicles | 24 | €4,945 | €3,811 | -€1,134 | -22.9% |
| Current assets | 29/58 | €2,598 | €11,102 | +€8,504 | +327% |
| Amounts receivable within one year | 40/41 | €1,236 | €9,771 | +€8,535 | +690% |
| Trade receivables | 40 | €1,236 | €9,771 | +€8,535 | +690% |
| Cash at bank and in hand | 54/58 | €1,321 | €1,289 | -€32 | -2.5% |
| Deferred charges and accrued income | 490/1 | €41 | €42 | +€1 | +3.4% |
| Total equity and liabilities | 10/49 | €7,543 | €14,913 | +€7,370 | +97.7% |
| Equity | 10/15 | -€4,454 | -€6,127 | -€1,673 | -37.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | -€6,454 | -€8,127 | -€1,673 | -25.9% |
| Amounts payable | 17/49 | €11,998 | €21,040 | +€9,042 | +75.4% |
| Amounts payable within one year | 42/48 | €11,998 | €21,040 | +€9,042 | +75.4% |
| Trade debts | 44 | €1,540 | €3,472 | +€1,932 | +125% |
| Suppliers | 440/4 | €1,540 | €3,472 | +€1,932 | +125% |
| Taxes, remuneration and social security | 45 | €137 | €1,318 | +€1,182 | +864% |
| Taxes | 450/3 | €137 | €1,318 | +€1,182 | +864% |
| Other amounts payable | 47/48 | €10,321 | €16,249 | +€5,929 | +57.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €725 | €1,134 | +€409 | +56.4% |
| Other operating charges | 640/8 | €119 | €158 | +€39 | +32.8% |
| Gross operating margin | 9900 | -€4,349 | €1,719 | +€6,068 | |
| Operating profit (loss) | 9901 | -€5,193 | €427 | +€5,620 | |
| Financial charges | 65/66B | €1,225 | €2,038 | +€813 | +66.3% |
| Recurring financial charges | 65 | €1,225 | €2,038 | +€813 | +66.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,419 | -€1,611 | +€4,807 | +74.9% |
| Income taxes | 67/77 | €36 | €61 | +€26 | +72.2% |
| Profit (loss) for the period | 9904 | -€6,454 | -€1,673 | +€4,782 | +74.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,454 | -€1,673 | +€4,782 | +74.1% |
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 22 October 2026 via checked.be.