FOREST 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.
FOREST LIFE
Largest movements
- Cash -€305,116
down €305,116 (-95.4%), from €319,883 to €14,767
mainly Other debts (-€291,752) and Net result for the year (-€7,267)
- Other debts -€291,752
down €291,752 (-51.2%), from €569,902 to €278,150
- Financial income -€248,237
down €248,237 (-100.0%), from €248,240 to €3
of which Non-recurring financial income: -€248,222
- Taxes -€14,605
no longer reported in 2025 (was €14,605)
- Gross operating margin -€6,085
down €6,085, from €742 to -€5,343
- Other operating charges -€234
down €234 (-16.1%), from €1,457 to €1,223
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 | €923,497 | €624,298 | -€299,199 | -32.4% |
| Fixed assets | 21/28 | €233,020 | €236,763 | +€3,743 | +1.6% |
| Tangible fixed assets | 22/27 | €233,020 | €236,763 | +€3,743 | +1.6% |
| Land and buildings | 22 | €231,470 | €231,470 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,550 | €5,293 | +€3,743 | +241% |
| Current assets | 29/58 | €690,477 | €387,535 | -€302,942 | -43.9% |
| Amounts receivable within one year | 40/41 | €3,562 | €5,736 | +€2,174 | +61.0% |
| Trade receivables | 40 | €800 | €346 | -€454 | -56.8% |
| Other amounts receivable | 41 | €2,762 | €5,390 | +€2,628 | +95.1% |
| Current investments | 50/53 | €367,032 | €367,032 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €319,883 | €14,767 | -€305,116 | -95.4% |
| Total equity and liabilities | 10/49 | €923,497 | €624,298 | -€299,199 | -32.4% |
| Equity | 10/15 | €353,273 | €346,006 | -€7,267 | -2.1% |
| Contributions | 10/11 | €307,750 | €307,750 | = | 0.0% |
| Capital | 10 | €307,750 | €307,750 | = | 0.0% |
| Issued capital | 100 | €307,750 | €307,750 | = | 0.0% |
| Reserves | 13 | €367,032 | €367,032 | = | 0.0% |
| Non-distributable reserves | 130/1 | €367,032 | €367,032 | = | 0.0% |
| Own shares acquired | 1312 | €367,032 | €367,032 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€321,509 | -€328,776 | -€7,267 | -2.3% |
| Amounts payable | 17/49 | €570,224 | €278,292 | -€291,932 | -51.2% |
| Amounts payable within one year | 42/48 | €570,224 | €278,292 | -€291,932 | -51.2% |
| Trade debts | 44 | €284 | €142 | -€142 | -50.0% |
| Suppliers | 440/4 | €284 | €142 | -€142 | -50.0% |
| Taxes, remuneration and social security | 45 | €38 | - | -€38 | |
| Taxes | 450/3 | €38 | - | -€38 | |
| Other amounts payable | 47/48 | €569,902 | €278,150 | -€291,752 | -51.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €621 | €608 | -€13 | -2.1% |
| Other operating charges | 640/8 | €1,457 | €1,223 | -€234 | -16.1% |
| Non-recurring operating charges | 66A | €14,899 | - | -€14,899 | |
| Gross operating margin | 9900 | €742 | -€5,343 | -€6,085 | |
| Operating profit (loss) | 9901 | -€16,235 | -€7,174 | +€9,061 | +55.8% |
| Financial income | 75/76B | €248,240 | €3 | -€248,237 | -100.0% |
| Recurring financial income | 75 | €18 | €3 | -€15 | -83.3% |
| Non-recurring financial income | 76B | €248,222 | - | -€248,222 | |
| Financial charges | 65/66B | €100 | €96 | -€4 | -4.0% |
| Recurring financial charges | 65 | €100 | €96 | -€4 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €231,905 | -€7,267 | -€239,172 | |
| Income taxes | 67/77 | €14,605 | - | -€14,605 | |
| Profit (loss) for the period | 9904 | €217,300 | -€7,267 | -€224,567 | |
| Profit (loss) for the period to be appropriated | 9905 | €217,300 | -€7,267 | -€224,567 |
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 23 October 2026 via checked.be.