LIFE CONSULTANCE: what changed
LIFE CONSULTANCE
Largest movements
- Cash -€22,143
down €22,143 (-46.9%), from €47,179 to €25,036
mainly Trade debts (-€22,493) and Investment in fixed assets (net) (-€13,629)
- Receivables within one year -€9,902
down €9,902 (-17.9%), from €55,190 to €45,288
of which Trade receivables: -€27,194
- Tangible fixed assets -€3,386
down €3,386 (-8.7%), from €39,058 to €35,672
of which Furniture and vehicles: -€3,101
- Deferred charges and accrued income +€3,106
new in 2025: €3,106
- Trade debts -€22,493
down €22,493 (-66.6%), from €33,786 to €11,294
- Tax, wage and social debts -€6,635
down €6,635 (-25.0%), from €26,503 to €19,869
of which Taxes: -€7,182
- Debts after one year -€5,708
down €5,708 (-35.0%), from €16,303 to €10,595
- Current portion of long-term debt +€4,046
up €4,046 (+41.5%), from €9,753 to €13,798
- Profit (loss) carried forward -€1,535
down €1,535 (-4.6%), from €33,273 to €31,738
- Gross operating margin -€32,436
down €32,436 (-35.4%), from €91,633 to €59,197
- Taxes -€10,805
down €10,805 (-98.1%), from €11,011 to €205
- Depreciation +€6,649
up €6,649 (+64.1%), from €10,365 to €17,014
- Staff costs +€3,067
up €3,067 (+8.1%), from €37,879 to €40,945
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,700 | €111,375 | -€32,325 | -22.5% |
| Fixed assets | 21/28 | €39,225 | €35,839 | -€3,386 | -8.6% |
| Tangible fixed assets | 22/27 | €39,058 | €35,672 | -€3,386 | -8.7% |
| Furniture and vehicles | 24 | €37,242 | €34,141 | -€3,101 | -8.3% |
| Other tangible fixed assets | 26 | €1,816 | €1,531 | -€285 | -15.7% |
| Financial fixed assets | 28 | €167 | €167 | = | 0.0% |
| Current assets | 29/58 | €104,475 | €75,536 | -€28,939 | -27.7% |
| Amounts receivable after more than one year | 29 | €2,106 | €2,106 | = | 0.0% |
| Other amounts receivable | 291 | €2,106 | €2,106 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €55,190 | €45,288 | -€9,902 | -17.9% |
| Trade receivables | 40 | €47,411 | €20,217 | -€27,194 | -57.4% |
| Other amounts receivable | 41 | €7,779 | €25,072 | +€17,292 | +222% |
| Cash at bank and in hand | 54/58 | €47,179 | €25,036 | -€22,143 | -46.9% |
| Deferred charges and accrued income | 490/1 | - | €3,106 | +€3,106 | |
| Total equity and liabilities | 10/49 | €143,700 | €111,375 | -€32,325 | -22.5% |
| Equity | 10/15 | €51,873 | €50,338 | -€1,535 | -3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,273 | €31,738 | -€1,535 | -4.6% |
| Amounts payable | 17/49 | €91,827 | €61,037 | -€30,790 | -33.5% |
| Amounts payable after more than one year | 17 | €16,303 | €10,595 | -€5,708 | -35.0% |
| Financial debts | 170/4 | €16,303 | €10,595 | -€5,708 | -35.0% |
| Amounts payable within one year | 42/48 | €75,524 | €50,442 | -€25,082 | -33.2% |
| Current portion of amounts payable after more than one year | 42 | €9,753 | €13,798 | +€4,046 | +41.5% |
| Trade debts | 44 | €33,786 | €11,294 | -€22,493 | -66.6% |
| Suppliers | 440/4 | €33,786 | €11,294 | -€22,493 | -66.6% |
| Taxes, remuneration and social security | 45 | €26,503 | €19,869 | -€6,635 | -25.0% |
| Taxes | 450/3 | €19,630 | €12,448 | -€7,182 | -36.6% |
| Remuneration and social security | 454/9 | €6,873 | €7,420 | +€547 | +8.0% |
| Other amounts payable | 47/48 | €5,482 | €5,482 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €37,879 | €40,945 | +€3,067 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,365 | €17,014 | +€6,649 | +64.1% |
| Other operating charges | 640/8 | €1,148 | €1,152 | +€4 | +0.3% |
| Gross operating margin | 9900 | €91,633 | €59,197 | -€32,436 | -35.4% |
| Operating profit (loss) | 9901 | €42,241 | €85 | -€42,155 | -99.8% |
| Financial income | 75/76B | €22 | €1 | -€20 | -93.7% |
| Recurring financial income | 75 | €22 | €1 | -€20 | -93.7% |
| Financial charges | 65/66B | €1,289 | €1,416 | +€127 | +9.9% |
| Recurring financial charges | 65 | €1,289 | €1,416 | +€127 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €40,973 | -€1,329 | -€42,303 | |
| Income taxes | 67/77 | €11,011 | €205 | -€10,805 | -98.1% |
| Profit (loss) for the period | 9904 | €29,962 | -€1,535 | -€31,497 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,962 | -€1,535 | -€31,497 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.