Life-ID: 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-ID
Largest movements
- Receivables within one year +€3,525
up €3,525 (+74.6%), from €4,728 to €8,252
of which Other amounts receivable: +€4,113
- Stocks and contracts -€2,750
down €2,750 (-100%), from €2,750 to €0
- Cash +€824
up €824 (+25.9%), from €3,177 to €4,001
mainly Trade debts (+€6,778) and Stocks and contracts (+€2,750)
- Trade debts +€6,778
up €6,778 (+21,979%), from €31 to €6,809
- Other debts -€6,324
down €6,324 (-98.8%), from €6,402 to €78
- Profit (loss) carried forward +€1,667
up €1,667 (+15.3%), from -€10,910 to -€9,243
- Tax, wage and social debts -€420
down €420 (-16.3%), from €2,573 to €2,153
- Gross operating margin -€9,506
down €9,506 (-68.5%), from €13,874 to €4,368
- Taxes -€1,241
down €1,241 (-69.7%), from €1,779 to €538
- Depreciation +€810
up €810 (+194%), from €417 to €1,227
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 | €16,695 | €18,397 | +€1,701 | +10.2% |
| Fixed assets | 21/28 | €6,040 | €6,143 | +€103 | +1.7% |
| Tangible fixed assets | 22/27 | €5,237 | €5,340 | +€103 | +2.0% |
| Furniture and vehicles | 24 | €1,399 | €1,904 | +€505 | +36.1% |
| Other tangible fixed assets | 26 | €3,838 | €3,436 | -€402 | -10.5% |
| Financial fixed assets | 28 | €803 | €803 | = | 0.0% |
| Current assets | 29/58 | €10,655 | €12,254 | +€1,599 | +15.0% |
| Stocks and contracts in progress | 3 | €2,750 | €0 | -€2,750 | -100% |
| Stocks | 30/36 | €2,750 | €0 | -€2,750 | -100% |
| Amounts receivable within one year | 40/41 | €4,728 | €8,252 | +€3,525 | +74.6% |
| Trade receivables | 40 | €4,728 | €4,139 | -€589 | -12.4% |
| Other amounts receivable | 41 | €0 | €4,113 | +€4,113 | |
| Cash at bank and in hand | 54/58 | €3,177 | €4,001 | +€824 | +25.9% |
| Total equity and liabilities | 10/49 | €16,695 | €18,397 | +€1,701 | +10.2% |
| Equity | 10/15 | €7,690 | €9,357 | +€1,667 | +21.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,910 | -€9,243 | +€1,667 | +15.3% |
| Amounts payable | 17/49 | €9,006 | €9,040 | +€34 | +0.4% |
| Amounts payable within one year | 42/48 | €9,006 | €9,040 | +€34 | +0.4% |
| Trade debts | 44 | €31 | €6,809 | +€6,778 | +21,979% |
| Suppliers | 440/4 | €31 | €6,809 | +€6,778 | +21,979% |
| Taxes, remuneration and social security | 45 | €2,573 | €2,153 | -€420 | -16.3% |
| Taxes | 450/3 | €2,573 | €2,153 | -€420 | -16.3% |
| Other amounts payable | 47/48 | €6,402 | €78 | -€6,324 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €417 | €1,227 | +€810 | +194% |
| Other operating charges | 640/8 | €778 | €861 | +€83 | +10.7% |
| Gross operating margin | 9900 | €13,874 | €4,368 | -€9,506 | -68.5% |
| Operating profit (loss) | 9901 | €12,679 | €2,280 | -€10,399 | -82.0% |
| Financial charges | 65/66B | €60 | €75 | +€15 | +25.7% |
| Recurring financial charges | 65 | €60 | €75 | +€15 | +25.7% |
| Profit (loss) for the period before taxes | 9903 | €12,619 | €2,205 | -€10,414 | -82.5% |
| Income taxes | 67/77 | €1,779 | €538 | -€1,241 | -69.7% |
| Profit (loss) for the period | 9904 | €10,840 | €1,667 | -€9,173 | -84.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,840 | €1,667 | -€9,173 | -84.6% |
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 23 October 2026 via checked.be.