LIFE EXPERT CENTRE: 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 EXPERT CENTRE
Largest movements
- Cash +€90,121
up €90,121 (+149%), from €60,553 to €150,674
mainly Net result for the year (+€137,925) and Depreciation (+€42,562)
- Tangible fixed assets -€40,864
down €40,864 (-12.7%), from €321,170 to €280,306
of which Plant, machinery and equipment: -€40,194
- Stocks and contracts +€12,430
up €12,430 (+1,130%), from €1,100 to €13,530
- Receivables within one year +€6,964
up €6,964 (+53.3%), from €13,062 to €20,025
of which Trade receivables: +€6,694
- Profit (loss) carried forward +€137,925
up €137,925 (+14.8%), from -€932,686 to -€794,760
- Other debts -€54,268
down €54,268 (-27.6%), from €196,891 to €142,622
- Trade debts +€24,372
up €24,372 (+53.5%), from €45,558 to €69,930
- Tax, wage and social debts -€19,020
down €19,020 (-45.5%), from €41,827 to €22,807
of which Remuneration and social security: -€21,863
- Accrued charges and deferred income -€15,082
no longer reported in 2025 (was €15,082)
- Gross operating margin +€188,334
up €188,334 (+114%), from €165,601 to €353,935
- Staff costs -€28,405
down €28,405 (-14.2%), from €200,626 to €172,221
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 | €396,601 | €465,475 | +€68,875 | +17.4% |
| Fixed assets | 21/28 | €321,170 | €280,306 | -€40,864 | -12.7% |
| Tangible fixed assets | 22/27 | €321,170 | €280,306 | -€40,864 | -12.7% |
| Plant, machinery and equipment | 23 | €316,301 | €276,107 | -€40,194 | -12.7% |
| Furniture and vehicles | 24 | €4,870 | €4,200 | -€670 | -13.8% |
| Current assets | 29/58 | €75,431 | €185,169 | +€109,738 | +145% |
| Stocks and contracts in progress | 3 | €1,100 | €13,530 | +€12,430 | +1,130% |
| Stocks | 30/36 | €1,100 | €13,530 | +€12,430 | +1,130% |
| Amounts receivable within one year | 40/41 | €13,062 | €20,025 | +€6,964 | +53.3% |
| Trade receivables | 40 | €12,590 | €19,285 | +€6,694 | +53.2% |
| Other amounts receivable | 41 | €471 | €741 | +€269 | +57.1% |
| Cash at bank and in hand | 54/58 | €60,553 | €150,674 | +€90,121 | +149% |
| Deferred charges and accrued income | 490/1 | €716 | €940 | +€224 | +31.2% |
| Total equity and liabilities | 10/49 | €396,601 | €465,475 | +€68,875 | +17.4% |
| Equity | 10/15 | €75,914 | €213,840 | +€137,925 | +182% |
| Contributions | 10/11 | €1,008,600 | €1,008,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€932,686 | -€794,760 | +€137,925 | +14.8% |
| Amounts payable | 17/49 | €320,686 | €251,636 | -€69,051 | -21.5% |
| Amounts payable after more than one year | 17 | €16,213 | €10,908 | -€5,305 | -32.7% |
| Financial debts | 170/4 | €16,213 | €10,908 | -€5,305 | -32.7% |
| Amounts payable within one year | 42/48 | €289,392 | €240,728 | -€48,664 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €5,057 | €5,305 | +€248 | +4.9% |
| Financial debts | 43 | €60 | €64 | +€4 | +6.7% |
| Credit institutions | 430/8 | €60 | €64 | +€4 | +6.7% |
| Trade debts | 44 | €45,558 | €69,930 | +€24,372 | +53.5% |
| Suppliers | 440/4 | €45,558 | €69,930 | +€24,372 | +53.5% |
| Taxes, remuneration and social security | 45 | €41,827 | €22,807 | -€19,020 | -45.5% |
| Taxes | 450/3 | €12,239 | €15,082 | +€2,843 | +23.2% |
| Remuneration and social security | 454/9 | €29,588 | €7,725 | -€21,863 | -73.9% |
| Other amounts payable | 47/48 | €196,891 | €142,622 | -€54,268 | -27.6% |
| Accrued charges and deferred income | 492/3 | €15,082 | - | -€15,082 | |
| Remuneration, social security and pensions | 62 | €200,626 | €172,221 | -€28,405 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,413 | €42,562 | +€1,149 | +2.8% |
| Gross operating margin | 9900 | €165,601 | €353,935 | +€188,334 | +114% |
| Operating profit (loss) | 9901 | -€76,439 | €139,152 | +€215,591 | |
| Financial income | 75/76B | €14 | €1,681 | +€1,667 | +11,908% |
| Recurring financial income | 75 | €14 | €1,681 | +€1,667 | +11,908% |
| Financial charges | 65/66B | €3,100 | €2,898 | -€202 | -6.5% |
| Recurring financial charges | 65 | €3,100 | €2,898 | -€202 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€79,525 | €137,935 | +€217,460 | |
| Income taxes | 67/77 | €168 | €10 | -€158 | -94.0% |
| Profit (loss) for the period | 9904 | -€79,692 | €137,925 | +€217,618 | |
| Profit (loss) for the period to be appropriated | 9905 | -€79,692 | €137,925 | +€217,618 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.