iLife: 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.
iLife
Largest movements
- Receivables within one year -€60,590
down €60,590 (-84.2%), from €71,937 to €11,348
of which Trade receivables: -€71,584
- Receivables after one year -€45,000
down €45,000 (-100.0%), from €45,000 to €0
- Cash -€3,721
down €3,721 (-2.9%), from €127,767 to €124,046
mainly Contributions, distributions and other (-€77,312) and Net result for the year (-€29,959)
- Reserves -€77,312
down €77,312 (-36.5%), from €211,695 to €134,383
- Profit (loss) carried forward -€29,959
down €29,959, from €0 to -€29,959
- Tax, wage and social debts -€18,502
down €18,502 (-48.7%), from €38,008 to €19,506
- Other debts +€13,217
up €13,217 (+413.0%), from €3,200 to €16,417
- Gross operating margin -€102,672
down €102,672, from €75,402 to -€27,270
- Taxes -€19,941
down €19,941 (-100.0%), from €19,941 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.
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 | €261,995 | €150,057 | -€111,938 | -42.7% |
| Fixed assets | 21/28 | €17,044 | €14,550 | -€2,494 | -14.6% |
| Tangible fixed assets | 22/27 | €17,044 | €14,550 | -€2,494 | -14.6% |
| Furniture and vehicles | 24 | €1,940 | €1,063 | -€877 | -45.2% |
| Other tangible fixed assets | 26 | €15,104 | €13,487 | -€1,617 | -10.7% |
| Current assets | 29/58 | €244,951 | €135,507 | -€109,444 | -44.7% |
| Amounts receivable after more than one year | 29 | €45,000 | €0 | -€45,000 | -100.0% |
| Trade receivables | 290 | €45,000 | €0 | -€45,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €71,937 | €11,348 | -€60,590 | -84.2% |
| Trade receivables | 40 | €71,584 | €0 | -€71,584 | -100.0% |
| Other amounts receivable | 41 | €354 | €11,348 | +€10,994 | +3109.3% |
| Cash at bank and in hand | 54/58 | €127,767 | €124,046 | -€3,721 | -2.9% |
| Deferred charges and accrued income | 490/1 | €247 | €113 | -€133 | -54.1% |
| Total equity and liabilities | 10/49 | €261,995 | €150,057 | -€111,938 | -42.7% |
| Equity | 10/15 | €217,895 | €110,624 | -€107,271 | -49.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €211,695 | €134,383 | -€77,312 | -36.5% |
| Distributable reserves | 133 | €211,695 | €134,383 | -€77,312 | -36.5% |
| Profit (loss) carried forward | 14 | €0 | -€29,959 | -€29,959 | |
| Amounts payable | 17/49 | €44,099 | €39,433 | -€4,667 | -10.6% |
| Amounts payable within one year | 42/48 | €43,482 | €38,709 | -€4,773 | -11.0% |
| Trade debts | 44 | €2,274 | €2,786 | +€512 | +22.5% |
| Suppliers | 440/4 | €2,274 | €2,786 | +€512 | +22.5% |
| Taxes, remuneration and social security | 45 | €38,008 | €19,506 | -€18,502 | -48.7% |
| Taxes | 450/3 | €38,008 | €19,506 | -€18,502 | -48.7% |
| Other amounts payable | 47/48 | €3,200 | €16,417 | +€13,217 | +413.0% |
| Accrued charges and deferred income | 492/3 | €617 | €724 | +€107 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,442 | €2,494 | +€52 | +2.1% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €75,402 | -€27,270 | -€102,672 | |
| Operating profit (loss) | 9901 | €72,511 | -€30,226 | -€102,737 | |
| Financial income | 75/76B | €1,376 | €1,179 | -€197 | -14.3% |
| Recurring financial income | 75 | €1,376 | €1,179 | -€197 | -14.3% |
| Financial charges | 65/66B | €987 | €912 | -€75 | -7.6% |
| Recurring financial charges | 65 | €987 | €912 | -€75 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €72,899 | -€29,959 | -€102,858 | |
| Income taxes | 67/77 | €19,941 | €0 | -€19,941 | -100.0% |
| Profit (loss) for the period | 9904 | €52,958 | -€29,959 | -€82,916 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,958 | -€29,959 | -€82,916 |
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 9 October 2026 via checked.be.