LIFE EXPERTS: 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 EXPERTS
Largest movements
- Cash +€91,828
up €91,828 (+34.7%), from €264,751 to €356,579
mainly Accrued charges and deferred income (+€54,227) and Net result for the year (+€37,156)
- Deferred charges and accrued income -€5,211
down €5,211 (-8.2%), from €63,318 to €58,107
- Accrued charges and deferred income +€54,227
up €54,227 (+17.6%), from €307,514 to €361,741
- Profit (loss) carried forward +€37,156
up €37,156 (+83.3%), from -€44,606 to -€7,450
- Trade debts -€11,241
down €11,241 (-27.9%), from €40,275 to €29,034
- Gross operating margin +€51,791
up €51,791 (+22.2%), from €233,236 to €285,027
- Staff costs +€29,007
up €29,007 (+13.8%), from €209,451 to €238,458
- Taxes +€6,966
new in 2025: €6,966
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 | €347,862 | €435,628 | +€87,766 | +25.2% |
| Fixed assets | 21/28 | €7,491 | €5,702 | -€1,789 | -23.9% |
| Intangible fixed assets | 21 | €6,333 | €5,333 | -€1,000 | -15.8% |
| Tangible fixed assets | 22/27 | €1,158 | €369 | -€789 | -68.1% |
| Furniture and vehicles | 24 | €1,158 | €369 | -€789 | -68.1% |
| Current assets | 29/58 | €340,371 | €429,925 | +€89,554 | +26.3% |
| Amounts receivable within one year | 40/41 | €12,302 | €15,240 | +€2,937 | +23.9% |
| Trade receivables | 40 | - | €2,568 | +€2,568 | |
| Other amounts receivable | 41 | €12,302 | €12,672 | +€370 | +3.0% |
| Cash at bank and in hand | 54/58 | €264,751 | €356,579 | +€91,828 | +34.7% |
| Deferred charges and accrued income | 490/1 | €63,318 | €58,107 | -€5,211 | -8.2% |
| Total equity and liabilities | 10/49 | €347,862 | €435,628 | +€87,766 | +25.2% |
| Equity | 10/15 | -€4,014 | €33,142 | +€37,156 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,992 | €21,992 | = | 0.0% |
| Non-distributable reserves | 130/1 | €555 | €555 | = | 0.0% |
| Legal reserve | 130 | €555 | €555 | = | 0.0% |
| Distributable reserves | 133 | €21,437 | €21,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,606 | -€7,450 | +€37,156 | +83.3% |
| Amounts payable | 17/49 | €351,876 | €402,485 | +€50,609 | +14.4% |
| Amounts payable within one year | 42/48 | €44,362 | €40,745 | -€3,617 | -8.2% |
| Trade debts | 44 | €40,275 | €29,034 | -€11,241 | -27.9% |
| Suppliers | 440/4 | €40,275 | €29,034 | -€11,241 | -27.9% |
| Taxes, remuneration and social security | 45 | €46 | €3,705 | +€3,659 | +7,959% |
| Taxes | 450/3 | €1 | €2,869 | +€2,868 | +209,351% |
| Remuneration and social security | 454/9 | €45 | €835 | +€791 | +1,772% |
| Other amounts payable | 47/48 | €4,041 | €8,006 | +€3,965 | +98.1% |
| Accrued charges and deferred income | 492/3 | €307,514 | €361,741 | +€54,227 | +17.6% |
| Remuneration, social security and pensions | 62 | €209,451 | €238,458 | +€29,007 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,399 | €1,789 | +€390 | +27.9% |
| Other operating charges | 640/8 | €893 | €810 | -€84 | -9.4% |
| Gross operating margin | 9900 | €233,236 | €285,027 | +€51,791 | +22.2% |
| Operating profit (loss) | 9901 | €21,493 | €43,970 | +€22,477 | +105% |
| Financial income | 75/76B | €1,052 | €1,079 | +€28 | +2.6% |
| Recurring financial income | 75 | €1,052 | €1,079 | +€28 | +2.6% |
| Financial charges | 65/66B | €315 | €927 | +€612 | +194% |
| Recurring financial charges | 65 | €315 | €927 | +€612 | +194% |
| Profit (loss) for the period before taxes | 9903 | €22,229 | €44,122 | +€21,893 | +98.5% |
| Income taxes | 67/77 | - | €6,966 | +€6,966 | |
| Profit (loss) for the period | 9904 | €22,229 | €37,156 | +€14,927 | +67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,229 | €37,156 | +€14,927 | +67.2% |
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 20 October 2026 via checked.be.