KLIFE: 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.
KLIFE
Largest movements
- Tangible fixed assets +€50,193
up €50,193 (+1690.0%), from €2,970 to €53,163
of which Leasing and similar rights: +€49,022
- Cash -€50,149
down €50,149 (-39.1%), from €128,262 to €78,113
mainly Contributions, distributions and other (-€85,294) and Investment in fixed assets (net) (-€54,204)
- Receivables within one year +€4,883
up €4,883 (+18.4%), from €26,591 to €31,475
of which Trade receivables: +€3,135
- Financial fixed assets -€1,761
down €1,761 (-100.0%), from €1,761 to €0
- Debts after one year +€24,677
new in 2025: €24,677
- Reserves -€16,552
down €16,552 (-17.6%), from €93,926 to €77,375
- Other debts -€14,745
down €14,745 (-28.4%), from €51,940 to €37,195
- Current portion of long-term debt +€9,358
new in 2025: €9,358
- Gross operating margin -€21,300
down €21,300 (-18.0%), from €118,495 to €97,195
- Taxes -€6,178
down €6,178 (-24.9%), from €24,851 to €18,674
- Depreciation +€5,224
up €5,224 (+952.3%), from €549 to €5,773
- Other operating charges +€2,308
up €2,308 (+404.7%), from €570 to €2,879
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 | €162,168 | €165,131 | +€2,963 | +1.8% |
| Fixed assets | 21/28 | €4,731 | €53,163 | +€48,432 | +1023.6% |
| Tangible fixed assets | 22/27 | €2,970 | €53,163 | +€50,193 | +1690.0% |
| Furniture and vehicles | 24 | €268 | €0 | -€268 | -100.0% |
| Leasing and similar rights | 25 | - | €49,022 | +€49,022 | |
| Other tangible fixed assets | 26 | €2,702 | €4,141 | +€1,439 | +53.2% |
| Financial fixed assets | 28 | €1,761 | €0 | -€1,761 | -100.0% |
| Current assets | 29/58 | €157,437 | €111,969 | -€45,469 | -28.9% |
| Amounts receivable within one year | 40/41 | €26,591 | €31,475 | +€4,883 | +18.4% |
| Trade receivables | 40 | €25,860 | €28,995 | +€3,135 | +12.1% |
| Other amounts receivable | 41 | €732 | €2,480 | +€1,748 | +239.0% |
| Cash at bank and in hand | 54/58 | €128,262 | €78,113 | -€50,149 | -39.1% |
| Deferred charges and accrued income | 490/1 | €2,584 | €2,381 | -€203 | -7.8% |
| Total equity and liabilities | 10/49 | €162,168 | €165,131 | +€2,963 | +1.8% |
| Equity | 10/15 | €99,926 | €83,375 | -€16,552 | -16.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €93,926 | €77,375 | -€16,552 | -17.6% |
| Distributable reserves | 133 | €93,926 | €77,375 | -€16,552 | -17.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,242 | €81,757 | +€19,515 | +31.4% |
| Amounts payable after more than one year | 17 | - | €24,677 | +€24,677 | |
| Financial debts | 170/4 | - | €24,677 | +€24,677 | |
| Amounts payable within one year | 42/48 | €62,242 | €57,080 | -€5,162 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | - | €9,358 | +€9,358 | |
| Trade debts | 44 | €93 | €352 | +€259 | +278.6% |
| Suppliers | 440/4 | €93 | €352 | +€259 | +278.6% |
| Taxes, remuneration and social security | 45 | €10,209 | €10,176 | -€33 | -0.3% |
| Taxes | 450/3 | €10,209 | €10,176 | -€33 | -0.3% |
| Other amounts payable | 47/48 | €51,940 | €37,195 | -€14,745 | -28.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €549 | €5,773 | +€5,224 | +952.3% |
| Other operating charges | 640/8 | €570 | €2,879 | +€2,308 | +404.7% |
| Gross operating margin | 9900 | €118,495 | €97,195 | -€21,300 | -18.0% |
| Operating profit (loss) | 9901 | €117,376 | €88,543 | -€28,833 | -24.6% |
| Financial income | 75/76B | €243 | €504 | +€261 | +107.4% |
| Recurring financial income | 75 | €243 | €504 | +€261 | +107.4% |
| Financial charges | 65/66B | €1,740 | €1,631 | -€109 | -6.3% |
| Recurring financial charges | 65 | €1,740 | €1,631 | -€109 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €115,879 | €87,416 | -€28,463 | -24.6% |
| Income taxes | 67/77 | €24,851 | €18,674 | -€6,178 | -24.9% |
| Profit (loss) for the period | 9904 | €91,028 | €68,742 | -€22,285 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €91,028 | €68,742 | -€22,285 | -24.5% |
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.