LIFE-HIT: what changed
Two fiscal 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-HIT
Largest movements
- Receivables within one year -€3,643
down €3,643 (-7.8%), from €46,900 to €43,257
of which Other amounts receivable: -€3,643
- Deferred charges and accrued income +€2,906
up €2,906 (+22.5%), from €12,895 to €15,801
- Cash +€1,022
up €1,022 (+5.1%), from €20,206 to €21,227
mainly Net result for the year (+€4,979) and Receivables within one year (+€3,643)
- Trade debts -€6,112
down €6,112 (-29.6%), from €20,675 to €14,564
- Reserves +€4,979
up €4,979 (+13.2%), from €37,671 to €42,650
- Short-term financial debts +€1,399
up €1,399 (+59.1%), from €2,366 to €3,765
- Gross operating margin +€6,124
up €6,124 (+185.7%), from €3,297 to €9,420
- Taxes +€1,643
up €1,643 (+226.5%), from €726 to €2,369
- Depreciation -€906
no longer reported in 2024 (was €906)
- Other operating charges +€387
new in 2024: €387
- Financial charges +€188
up €188 (+62.3%), from €302 to €491
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,001 | €80,286 | +€285 | +0.4% |
| Current assets | 29/58 | €80,001 | €80,286 | +€285 | +0.4% |
| Amounts receivable within one year | 40/41 | €46,900 | €43,257 | -€3,643 | -7.8% |
| Trade receivables | 40 | €1 | €1 | = | 0.0% |
| Other amounts receivable | 41 | €46,899 | €43,256 | -€3,643 | -7.8% |
| Cash at bank and in hand | 54/58 | €20,206 | €21,227 | +€1,022 | +5.1% |
| Deferred charges and accrued income | 490/1 | €12,895 | €15,801 | +€2,906 | +22.5% |
| Total equity and liabilities | 10/49 | €80,001 | €80,286 | +€285 | +0.4% |
| Equity | 10/15 | €56,271 | €61,250 | +€4,979 | +8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,671 | €42,650 | +€4,979 | +13.2% |
| Distributable reserves | 133 | €37,671 | €42,650 | +€4,979 | +13.2% |
| Amounts payable | 17/49 | €23,730 | €19,036 | -€4,694 | -19.8% |
| Amounts payable within one year | 42/48 | €23,730 | €19,036 | -€4,694 | -19.8% |
| Financial debts | 43 | €2,366 | €3,765 | +€1,399 | +59.1% |
| Credit institutions | 430/8 | €2,366 | €3,765 | +€1,399 | +59.1% |
| Trade debts | 44 | €20,675 | €14,564 | -€6,112 | -29.6% |
| Suppliers | 440/4 | €20,675 | €14,564 | -€6,112 | -29.6% |
| Other amounts payable | 47/48 | €689 | €708 | +€19 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €906 | - | -€906 | |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Non-recurring operating charges | 66A | - | €1,195 | +€1,195 | |
| Gross operating margin | 9900 | €3,297 | €9,420 | +€6,124 | +185.7% |
| Operating profit (loss) | 9901 | €2,391 | €7,838 | +€5,447 | +227.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €302 | €491 | +€188 | +62.3% |
| Recurring financial charges | 65 | €302 | €491 | +€188 | +62.3% |
| Profit (loss) for the period before taxes | 9903 | €2,089 | €7,348 | +€5,258 | +251.7% |
| Income taxes | 67/77 | €726 | €2,369 | +€1,643 | +226.5% |
| Profit (loss) for the period | 9904 | €1,364 | €4,979 | +€3,615 | +265.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,364 | €4,979 | +€3,615 | +265.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.