LF Therapist: 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.
LF Therapist
Largest movements
- Deferred charges and accrued income -€4,067
down €4,067 (-48.1%), from €8,448 to €4,381
- Cash +€2,949
up €2,949 (+56.1%), from €5,261 to €8,210
mainly Deferred charges and accrued income (+€4,067) and Net result for the year (+€2,955)
- Tangible fixed assets -€1,746
down €1,746 (-10.7%), from €16,274 to €14,528
of which Other tangible fixed assets: -€1,746
- Receivables within one year -€541
down €541 (-9.9%), from €5,482 to €4,941
- Receivables after one year +€522
up €522 (+12.2%), from €4,281 to €4,804
- Profit (loss) carried forward +€2,955
up €2,955, from -€1,739 to €1,217
- Debts after one year -€1,963
down €1,963 (-10.7%), from €18,428 to €16,465
- Trade debts -€1,867
down €1,867 (-75.0%), from €2,490 to €623
- Other debts -€1,500
down €1,500 (-68.2%), from €2,200 to €700
- Accrued charges and deferred income -€551
down €551 (-100%), from €551 to €0
- Gross operating margin +€2,703
up €2,703 (+37.6%), from €7,188 to €9,891
- Taxes +€664
up €664 (+30.8%), from €2,154 to €2,819
- Financial charges -€523
down €523 (-25.3%), from €2,065 to €1,542
- Financial income -€377
down €377 (-75.3%), from €500 to €124
- Depreciation -€143
down €143 (-7.6%), from €1,890 to €1,746
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 | €39,746 | €36,864 | -€2,882 | -7.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €16,274 | €14,528 | -€1,746 | -10.7% |
| Tangible fixed assets | 22/27 | €16,274 | €14,528 | -€1,746 | -10.7% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €16,274 | €14,528 | -€1,746 | -10.7% |
| Current assets | 29/58 | €23,472 | €22,337 | -€1,136 | -4.8% |
| Amounts receivable after more than one year | 29 | €4,281 | €4,804 | +€522 | +12.2% |
| Other amounts receivable | 291 | €4,281 | €4,804 | +€522 | +12.2% |
| Amounts receivable within one year | 40/41 | €5,482 | €4,941 | -€541 | -9.9% |
| Other amounts receivable | 41 | €5,482 | €4,941 | -€541 | -9.9% |
| Cash at bank and in hand | 54/58 | €5,261 | €8,210 | +€2,949 | +56.1% |
| Deferred charges and accrued income | 490/1 | €8,448 | €4,381 | -€4,067 | -48.1% |
| Total equity and liabilities | 10/49 | €39,746 | €36,864 | -€2,882 | -7.3% |
| Equity | 10/15 | €11,147 | €14,102 | +€2,955 | +26.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €12,386 | €12,386 | = | 0.0% |
| Non-distributable reserves | 130/1 | €536 | €536 | = | 0.0% |
| Reserves not available under the articles | 1311 | €536 | €536 | = | 0.0% |
| Distributable reserves | 133 | €11,850 | €11,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,739 | €1,217 | +€2,955 | |
| Amounts payable | 17/49 | €28,599 | €22,762 | -€5,837 | -20.4% |
| Amounts payable after more than one year | 17 | €18,428 | €16,465 | -€1,963 | -10.7% |
| Financial debts | 170/4 | €18,428 | €16,465 | -€1,963 | -10.7% |
| Amounts payable within one year | 42/48 | €9,620 | €6,297 | -€3,323 | -34.5% |
| Current portion of amounts payable after more than one year | 42 | €4,330 | €4,374 | +€44 | +1.0% |
| Trade debts | 44 | €2,490 | €623 | -€1,867 | -75.0% |
| Suppliers | 440/4 | €2,490 | €623 | -€1,867 | -75.0% |
| Taxes, remuneration and social security | 45 | €600 | €600 | = | 0.0% |
| Taxes | 450/3 | €600 | €600 | = | 0.0% |
| Other amounts payable | 47/48 | €2,200 | €700 | -€1,500 | -68.2% |
| Accrued charges and deferred income | 492/3 | €551 | €0 | -€551 | -100% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,890 | €1,746 | -€143 | -7.6% |
| Other operating charges | 640/8 | €949 | €953 | +€5 | +0.5% |
| Gross operating margin | 9900 | €7,188 | €9,891 | +€2,703 | +37.6% |
| Operating profit (loss) | 9901 | €4,350 | €7,192 | +€2,842 | +65.3% |
| Financial income | 75/76B | €500 | €124 | -€377 | -75.3% |
| Recurring financial income | 75 | €500 | €124 | -€377 | -75.3% |
| Financial charges | 65/66B | €2,065 | €1,542 | -€523 | -25.3% |
| Recurring financial charges | 65 | €2,065 | €1,542 | -€523 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €2,786 | €5,774 | +€2,988 | +107% |
| Income taxes | 67/77 | €2,154 | €2,819 | +€664 | +30.8% |
| Profit (loss) for the period | 9904 | €631 | €2,955 | +€2,324 | +368% |
| Profit (loss) for the period to be appropriated | 9905 | €631 | €2,955 | +€2,324 | +368% |
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 19 October 2026 via checked.be.