Life Cycle Planners: 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 Cycle Planners
Largest movements
- Cash -€16
down €16 (-100%), from €16 to €0
mainly Net result for the year (-€993)
- Profit (loss) carried forward -€993
down €993 (-16.1%), from -€6,184 to -€7,177
- Other debts +€977
new in 2025: €977
- Gross operating margin +€1,508
up €1,508 (+76.4%), from -€1,974 to -€466
- Other operating charges +€484
new in 2025: €484
- Financial charges +€44
new in 2025: €44
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 | €16 | €0 | -€16 | -100% |
| Current assets | 29/58 | €16 | €0 | -€16 | -100% |
| Cash at bank and in hand | 54/58 | €16 | €0 | -€16 | -100% |
| Total equity and liabilities | 10/49 | €16 | €0 | -€16 | -100% |
| Equity | 10/15 | €16 | -€977 | -€993 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,184 | -€7,177 | -€993 | -16.1% |
| Amounts payable | 17/49 | - | €977 | +€977 | |
| Amounts payable within one year | 42/48 | - | €977 | +€977 | |
| Other amounts payable | 47/48 | - | €977 | +€977 | |
| Other operating charges | 640/8 | - | €484 | +€484 | |
| Gross operating margin | 9900 | -€1,974 | -€466 | +€1,508 | +76.4% |
| Operating profit (loss) | 9901 | -€1,974 | -€949 | +€1,024 | +51.9% |
| Financial charges | 65/66B | - | €44 | +€44 | |
| Recurring financial charges | 65 | - | €44 | +€44 | |
| Profit (loss) for the period before taxes | 9903 | -€1,974 | -€993 | +€981 | +49.7% |
| Profit (loss) for the period | 9904 | -€1,974 | -€993 | +€981 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,974 | -€993 | +€981 | +49.7% |
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 29 October 2026 via checked.be.