LIFE BOUW: 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.
LIFE BOUW
Largest movements
- Stocks and contracts +€290,000
up €290,000, from €0 to €290,000
- Cash -€277,729
down €277,729 (-46.5%), from €596,626 to €318,897
mainly Stocks and contracts (-€290,000) and Contributions, distributions and other (-€97,783)
- Receivables within one year -€40,393
down €40,393 (-8.4%), from €482,249 to €441,855
of which Trade receivables: -€53,584
- Other debts +€86,220
up €86,220 (+221%), from €39,060 to €125,280
- Trade debts -€79,840
down €79,840 (-79.0%), from €101,042 to €21,201
- Accrued charges and deferred income +€47,912
up €47,912 (+54,570%), from €88 to €48,000
- Tax, wage and social debts -€42,848
down €42,848 (-36.1%), from €118,636 to €75,788
of which Taxes: -€42,848
- Reserves -€35,377
down €35,377 (-4.3%), from €823,854 to €788,477
of which Distributable reserves: -€35,377
- Gross operating margin -€100,187
down €100,187 (-46.7%), from €214,311 to €114,124
- Taxes -€28,728
down €28,728 (-53.4%), from €53,825 to €25,097
- Staff costs -€9,026
down €9,026 (-100%), from €9,026 to €0
- Depreciation +€6,086
up €6,086 (+30.4%), from €20,007 to €26,093
- Other operating charges -€5,505
down €5,505 (-81.6%), from €6,750 to €1,245
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 | €1,127,443 | €1,091,027 | -€36,417 | -3.2% |
| Fixed assets | 21/28 | €48,421 | €40,275 | -€8,147 | -16.8% |
| Tangible fixed assets | 22/27 | €48,421 | €40,275 | -€8,147 | -16.8% |
| Plant, machinery and equipment | 23 | €34,371 | €16,319 | -€18,052 | -52.5% |
| Furniture and vehicles | 24 | €14,051 | €23,956 | +€9,905 | +70.5% |
| Current assets | 29/58 | €1,079,022 | €1,050,752 | -€28,270 | -2.6% |
| Stocks and contracts in progress | 3 | €0 | €290,000 | +€290,000 | |
| Stocks | 30/36 | €0 | €290,000 | +€290,000 | |
| Amounts receivable within one year | 40/41 | €482,249 | €441,855 | -€40,393 | -8.4% |
| Trade receivables | 40 | €117,806 | €64,221 | -€53,584 | -45.5% |
| Other amounts receivable | 41 | €364,443 | €377,634 | +€13,191 | +3.6% |
| Cash at bank and in hand | 54/58 | €596,626 | €318,897 | -€277,729 | -46.5% |
| Deferred charges and accrued income | 490/1 | €147 | €0 | -€147 | -100% |
| Total equity and liabilities | 10/49 | €1,127,443 | €1,091,027 | -€36,417 | -3.2% |
| Equity | 10/15 | €842,454 | €807,077 | -€35,377 | -4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €823,854 | €788,477 | -€35,377 | -4.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €823,854 | €788,477 | -€35,377 | -4.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €284,989 | €283,949 | -€1,040 | -0.4% |
| Amounts payable after more than one year | 17 | €13,680 | €1,058 | -€12,622 | -92.3% |
| Financial debts | 170/4 | €13,680 | €1,058 | -€12,622 | -92.3% |
| Amounts payable within one year | 42/48 | €271,222 | €234,891 | -€36,330 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €12,484 | €12,622 | +€138 | +1.1% |
| Trade debts | 44 | €101,042 | €21,201 | -€79,840 | -79.0% |
| Suppliers | 440/4 | €101,042 | €21,201 | -€79,840 | -79.0% |
| Taxes, remuneration and social security | 45 | €118,636 | €75,788 | -€42,848 | -36.1% |
| Taxes | 450/3 | €118,636 | €75,788 | -€42,848 | -36.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €39,060 | €125,280 | +€86,220 | +221% |
| Accrued charges and deferred income | 492/3 | €88 | €48,000 | +€47,912 | +54,570% |
| Remuneration, social security and pensions | 62 | €9,026 | €0 | -€9,026 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,007 | €26,093 | +€6,086 | +30.4% |
| Other operating charges | 640/8 | €6,750 | €1,245 | -€5,505 | -81.6% |
| Gross operating margin | 9900 | €214,311 | €114,124 | -€100,187 | -46.7% |
| Operating profit (loss) | 9901 | €178,528 | €86,786 | -€91,742 | -51.4% |
| Financial income | 75/76B | €109 | €2,568 | +€2,459 | +2,247% |
| Recurring financial income | 75 | €109 | €2,568 | +€2,459 | +2,247% |
| Financial charges | 65/66B | €3,136 | €1,851 | -€1,285 | -41.0% |
| Recurring financial charges | 65 | €3,136 | €1,851 | -€1,285 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €175,502 | €87,503 | -€87,999 | -50.1% |
| Income taxes | 67/77 | €53,825 | €25,097 | -€28,728 | -53.4% |
| Profit (loss) for the period | 9904 | €121,677 | €62,406 | -€59,270 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €121,677 | €62,406 | -€59,270 | -48.7% |
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 1 November 2026 via checked.be.