Life Improvement Made Simple: what changed
Life Improvement Made Simple
Largest movements
- Receivables within one year -€85,614
down €85,614 (-60.4%), from €141,631 to €56,016
of which Other amounts receivable: -€92,452
- Cash +€8,400
up €8,400 (+31.7%), from €26,517 to €34,918
mainly Net result for the year (+€164,263) and Receivables within one year (+€85,614)
- Deferred charges and accrued income -€1,944
down €1,944 (-25.9%), from €7,494 to €5,550
- Other debts -€59,997
down €59,997 (-44.5%), from €134,725 to €74,728
- Tax, wage and social debts -€19,731
down €19,731 (-62.7%), from €31,448 to €11,717
- Profit (loss) carried forward -€2,987
down €2,987 (-29.7%), from €10,075 to €7,088
- Trade debts +€2,572
up €2,572 (+140%), from €1,835 to €4,406
- Gross operating margin +€18,601
up €18,601 (+9.1%), from €204,517 to €223,118
- Taxes +€5,797
up €5,797 (+10.8%), from €53,584 to €59,381
Change in the result, 31-12-2024 to 31-12-2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,083 | €99,939 | -€80,144 | -44.5% |
| Fixed assets | 21/28 | €4,441 | €3,456 | -€986 | -22.2% |
| Tangible fixed assets | 22/27 | €4,441 | €3,456 | -€986 | -22.2% |
| Furniture and vehicles | 24 | €2,306 | €1,580 | -€725 | -31.5% |
| Other tangible fixed assets | 26 | €2,136 | €1,876 | -€260 | -12.2% |
| Current assets | 29/58 | €175,642 | €96,484 | -€79,158 | -45.1% |
| Amounts receivable within one year | 40/41 | €141,631 | €56,016 | -€85,614 | -60.4% |
| Trade receivables | 40 | €43,143 | €49,981 | +€6,838 | +15.8% |
| Other amounts receivable | 41 | €98,488 | €6,036 | -€92,452 | -93.9% |
| Cash at bank and in hand | 54/58 | €26,517 | €34,918 | +€8,400 | +31.7% |
| Deferred charges and accrued income | 490/1 | €7,494 | €5,550 | -€1,944 | -25.9% |
| Total equity and liabilities | 10/49 | €180,083 | €99,939 | -€80,144 | -44.5% |
| Equity | 10/15 | €12,075 | €9,088 | -€2,987 | -24.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,075 | €7,088 | -€2,987 | -29.7% |
| Amounts payable | 17/49 | €168,007 | €90,851 | -€77,156 | -45.9% |
| Amounts payable within one year | 42/48 | €168,007 | €90,851 | -€77,156 | -45.9% |
| Trade debts | 44 | €1,835 | €4,406 | +€2,572 | +140% |
| Suppliers | 440/4 | €1,835 | €4,406 | +€2,572 | +140% |
| Taxes, remuneration and social security | 45 | €31,448 | €11,717 | -€19,731 | -62.7% |
| Taxes | 450/3 | €31,448 | €11,717 | -€19,731 | -62.7% |
| Other amounts payable | 47/48 | €134,725 | €74,728 | -€59,997 | -44.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €986 | €986 | = | 0.0% |
| Other operating charges | 640/8 | €1,091 | €982 | -€109 | -10.0% |
| Gross operating margin | 9900 | €204,517 | €223,118 | +€18,601 | +9.1% |
| Operating profit (loss) | 9901 | €202,440 | €221,150 | +€18,710 | +9.2% |
| Financial income | 75/76B | €1,788 | €3,331 | +€1,543 | +86.3% |
| Recurring financial income | 75 | €1,788 | €3,331 | +€1,543 | +86.3% |
| Financial charges | 65/66B | €1,093 | €838 | -€255 | -23.3% |
| Recurring financial charges | 65 | €1,093 | €838 | -€255 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €203,136 | €223,643 | +€20,507 | +10.1% |
| Income taxes | 67/77 | €53,584 | €59,381 | +€5,797 | +10.8% |
| Profit (loss) for the period | 9904 | €149,552 | €164,263 | +€14,710 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €149,552 | €164,263 | +€14,710 | +9.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.