LIFE IS NICE: 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 IS NICE
Largest movements
- Cash -€4,229
down €4,229 (-72.4%), from €5,844 to €1,615
mainly Receivables within one year (-€2,750) and Investment in fixed assets (net) (-€2,436)
- Receivables within one year +€2,750
up €2,750 (+92.8%), from €2,965 to €5,715
of which Trade receivables: +€5,000
- Tangible fixed assets +€2,227
new in 2025: €2,227
of which Other tangible fixed assets: +€1,733
- Deferred charges and accrued income +€559
up €559 (+249%), from €224 to €783
- Other debts +€2,143
new in 2025: €2,143
- Trade debts -€1,873
down €1,873 (-22.7%), from €8,233 to €6,360
- Tax, wage and social debts +€624
up €624 (+44.8%), from €1,392 to €2,016
of which Taxes: +€424
- Profit (loss) carried forward +€413
up €413 (+3.9%), from -€10,592 to -€10,179
- Gross operating margin +€7,596
up €7,596 (+72.4%), from €10,494 to €18,091
- Staff costs +€2,334
up €2,334 (+16.8%), from €13,931 to €16,265
- Other operating charges -€1,075
down €1,075 (-70.4%), from €1,528 to €453
- Financial charges +€410
up €410 (+111%), from €371 to €780
- Depreciation +€209
new in 2025: €209
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 | €9,033 | €10,340 | +€1,307 | +14.5% |
| Fixed assets | 21/28 | - | €2,227 | +€2,227 | |
| Tangible fixed assets | 22/27 | - | €2,227 | +€2,227 | |
| Plant, machinery and equipment | 23 | - | €274 | +€274 | |
| Furniture and vehicles | 24 | - | €220 | +€220 | |
| Other tangible fixed assets | 26 | - | €1,733 | +€1,733 | |
| Current assets | 29/58 | €9,033 | €8,113 | -€920 | -10.2% |
| Amounts receivable within one year | 40/41 | €2,965 | €5,715 | +€2,750 | +92.8% |
| Trade receivables | 40 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | €2,965 | €715 | -€2,250 | -75.9% |
| Cash at bank and in hand | 54/58 | €5,844 | €1,615 | -€4,229 | -72.4% |
| Deferred charges and accrued income | 490/1 | €224 | €783 | +€559 | +249% |
| Total equity and liabilities | 10/49 | €9,033 | €10,340 | +€1,307 | +14.5% |
| Equity | 10/15 | -€592 | -€179 | +€413 | +69.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,592 | -€10,179 | +€413 | +3.9% |
| Amounts payable | 17/49 | €9,625 | €10,519 | +€894 | +9.3% |
| Amounts payable within one year | 42/48 | €9,625 | €10,519 | +€894 | +9.3% |
| Trade debts | 44 | €8,233 | €6,360 | -€1,873 | -22.7% |
| Suppliers | 440/4 | €8,233 | €6,360 | -€1,873 | -22.7% |
| Taxes, remuneration and social security | 45 | €1,392 | €2,016 | +€624 | +44.8% |
| Taxes | 450/3 | €241 | €666 | +€424 | +176% |
| Remuneration and social security | 454/9 | €1,150 | €1,350 | +€200 | +17.3% |
| Other amounts payable | 47/48 | - | €2,143 | +€2,143 | |
| Remuneration, social security and pensions | 62 | €13,931 | €16,265 | +€2,334 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €209 | +€209 | |
| Other operating charges | 640/8 | €1,528 | €453 | -€1,075 | -70.4% |
| Gross operating margin | 9900 | €10,494 | €18,091 | +€7,596 | +72.4% |
| Operating profit (loss) | 9901 | -€4,965 | €1,164 | +€6,129 | |
| Financial income | 75/76B | €70 | €30 | -€39 | -56.8% |
| Recurring financial income | 75 | €70 | €30 | -€39 | -56.8% |
| Financial charges | 65/66B | €371 | €780 | +€410 | +111% |
| Recurring financial charges | 65 | €371 | €780 | +€410 | +111% |
| Profit (loss) for the period before taxes | 9903 | -€5,266 | €413 | +€5,680 | |
| Profit (loss) for the period | 9904 | -€5,266 | €413 | +€5,680 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,266 | €413 | +€5,680 |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.