L&A Life Gate: what changed
L&A Life Gate
Largest movements
- Deferred charges and accrued income -€27,670
down €27,670 (-76.2%), from €36,293 to €8,622
- Tangible fixed assets -€21,577
down €21,577 (-39.1%), from €55,218 to €33,641
of which Leasing and similar rights: -€13,317
- Receivables after one year -€17,294
down €17,294 (-15.2%), from €114,107 to €96,812
- Receivables within one year +€12,937
up €12,937 (+912%), from €1,418 to €14,355
- Cash -€11,195
down €11,195 (-11.2%), from €99,912 to €88,717
mainly Contributions, distributions and other (-€131,088) and Debts after one year (-€26,438)
- Profit (loss) carried forward -€38,820
down €38,820 (-68.8%), from €56,409 to €17,589
- Debts after one year -€26,438
no longer reported in 2024 (was €26,438)
- Tax, wage and social debts +€17,327
up €17,327 (+77.6%), from €22,330 to €39,658
of which Taxes: +€14,227
- Other debts -€8,239
down €8,239 (-5.6%), from €145,870 to €137,631
- Current portion of long-term debt -€4,384
down €4,384 (-12.7%), from €34,554 to €30,169
- Gross operating margin -€109,951
down €109,951 (-43.4%), from €253,182 to €143,231
- Taxes -€30,540
down €30,540 (-51.7%), from €59,117 to €28,577
- Depreciation +€7,050
up €7,050 (+35.7%), from €19,766 to €26,817
- Financial income -€2,950
down €2,950 (-30.1%), from €9,814 to €6,864
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €308,447 | €243,647 | -€64,799 | -21.0% |
| Fixed assets | 21/28 | €56,718 | €35,141 | -€21,577 | -38.0% |
| Tangible fixed assets | 22/27 | €55,218 | €33,641 | -€21,577 | -39.1% |
| Furniture and vehicles | 24 | €27,377 | €19,857 | -€7,520 | -27.5% |
| Leasing and similar rights | 25 | €26,546 | €13,229 | -€13,317 | -50.2% |
| Other tangible fixed assets | 26 | €1,295 | €555 | -€740 | -57.1% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €251,729 | €208,506 | -€43,223 | -17.2% |
| Amounts receivable after more than one year | 29 | €114,107 | €96,812 | -€17,294 | -15.2% |
| Trade receivables | 290 | €114,107 | €96,812 | -€17,294 | -15.2% |
| Amounts receivable within one year | 40/41 | €1,418 | €14,355 | +€12,937 | +912% |
| Trade receivables | 40 | €1,418 | €14,355 | +€12,937 | +912% |
| Cash at bank and in hand | 54/58 | €99,912 | €88,717 | -€11,195 | -11.2% |
| Deferred charges and accrued income | 490/1 | €36,293 | €8,622 | -€27,670 | -76.2% |
| Total equity and liabilities | 10/49 | €308,447 | €243,647 | -€64,799 | -21.0% |
| Equity | 10/15 | €75,009 | €36,189 | -€38,820 | -51.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,409 | €17,589 | -€38,820 | -68.8% |
| Amounts payable | 17/49 | €233,438 | €207,458 | -€25,979 | -11.1% |
| Amounts payable after more than one year | 17 | €26,438 | - | -€26,438 | |
| Financial debts | 170/4 | €26,438 | - | -€26,438 | |
| Amounts payable within one year | 42/48 | €207,000 | €207,458 | +€458 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €34,554 | €30,169 | -€4,384 | -12.7% |
| Trade debts | 44 | €4,246 | - | -€4,246 | |
| Suppliers | 440/4 | €4,246 | - | -€4,246 | |
| Taxes, remuneration and social security | 45 | €22,330 | €39,658 | +€17,327 | +77.6% |
| Taxes | 450/3 | €22,330 | €36,558 | +€14,227 | +63.7% |
| Remuneration and social security | 454/9 | - | €3,100 | +€3,100 | |
| Other amounts payable | 47/48 | €145,870 | €137,631 | -€8,239 | -5.6% |
| Non-recurring operating income | 76A | - | €2,878 | +€2,878 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,766 | €26,817 | +€7,050 | +35.7% |
| Other operating charges | 640/8 | €732 | €973 | +€242 | +33.0% |
| Gross operating margin | 9900 | €253,182 | €143,231 | -€109,951 | -43.4% |
| Operating profit (loss) | 9901 | €232,683 | €115,440 | -€117,243 | -50.4% |
| Financial income | 75/76B | €9,814 | €6,864 | -€2,950 | -30.1% |
| Recurring financial income | 75 | €9,814 | €6,864 | -€2,950 | -30.1% |
| Financial charges | 65/66B | €3,560 | €1,459 | -€2,102 | -59.0% |
| Recurring financial charges | 65 | €3,560 | €1,459 | -€2,102 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €238,937 | €120,845 | -€118,092 | -49.4% |
| Income taxes | 67/77 | €59,117 | €28,577 | -€30,540 | -51.7% |
| Profit (loss) for the period | 9904 | €179,820 | €92,268 | -€87,552 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €179,820 | €92,268 | -€87,552 | -48.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.