LIFE MEMORIES: what changed
LIFE MEMORIES
Largest movements
- Receivables within one year -€23,929
down €23,929 (-62.4%), from €38,333 to €14,404
of which Trade receivables: -€20,513
- Cash +€6,328
up €6,328 (+148%), from €4,285 to €10,612
mainly Receivables within one year (+€23,929) and Depreciation (+€6,708)
- Tangible fixed assets +€5,202
up €5,202 (+26.3%), from €19,782 to €24,984
of which Furniture and vehicles: +€6,317
- Trade debts -€15,196
down €15,196 (-61.4%), from €24,752 to €9,556
- Other debts +€3,983
new in 2025: €3,983
- Current portion of long-term debt -€3,065
no longer reported in 2025 (was €3,065)
- Tax, wage and social debts -€2,684
down €2,684 (-53.3%), from €5,039 to €2,355
- Profit (loss) carried forward +€2,307
up €2,307 (+28.9%), from €7,990 to €10,297
- Gross operating margin +€20,645
up €20,645, from -€4,021 to €16,624
- Depreciation +€2,376
up €2,376 (+54.8%), from €4,333 to €6,708
- Financial charges +€1,206
up €1,206 (+45.4%), from €2,657 to €3,864
of which Non-recurring financial charges: +€1,443
- Other operating charges +€927
up €927 (+151%), from €614 to €1,541
- Taxes +€772
up €772 (+110%), from €699 to €1,471
Change in the result, 2024 to 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 2024 and 2025 balance sheets and the 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,400 | €50,157 | -€12,242 | -19.6% |
| Fixed assets | 21/28 | €19,782 | €24,984 | +€5,202 | +26.3% |
| Tangible fixed assets | 22/27 | €19,782 | €24,984 | +€5,202 | +26.3% |
| Land and buildings | 22 | €8,671 | €7,777 | -€893 | -10.3% |
| Plant, machinery and equipment | 23 | €1,127 | €906 | -€221 | -19.6% |
| Furniture and vehicles | 24 | €9,984 | €16,301 | +€6,317 | +63.3% |
| Current assets | 29/58 | €42,618 | €25,173 | -€17,444 | -40.9% |
| Amounts receivable within one year | 40/41 | €38,333 | €14,404 | -€23,929 | -62.4% |
| Trade receivables | 40 | €34,698 | €14,185 | -€20,513 | -59.1% |
| Other amounts receivable | 41 | €3,635 | €219 | -€3,416 | -94.0% |
| Cash at bank and in hand | 54/58 | €4,285 | €10,612 | +€6,328 | +148% |
| Deferred charges and accrued income | 490/1 | - | €157 | +€157 | |
| Total equity and liabilities | 10/49 | €62,400 | €50,157 | -€12,242 | -19.6% |
| Equity | 10/15 | €14,878 | €17,185 | +€2,307 | +15.5% |
| Contributions | 10/11 | €6,888 | €6,888 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,990 | €10,297 | +€2,307 | +28.9% |
| Amounts payable | 17/49 | €47,521 | €32,972 | -€14,549 | -30.6% |
| Amounts payable after more than one year | 17 | €14,151 | €14,631 | +€480 | +3.4% |
| Financial debts | 170/4 | €14,151 | €14,631 | +€480 | +3.4% |
| Amounts payable within one year | 42/48 | €33,371 | €18,341 | -€15,029 | -45.0% |
| Current portion of amounts payable after more than one year | 42 | €3,065 | - | -€3,065 | |
| Trade debts | 44 | €24,752 | €9,556 | -€15,196 | -61.4% |
| Suppliers | 440/4 | €24,752 | €9,556 | -€15,196 | -61.4% |
| Advances received on contracts in progress | 46 | €515 | €2,447 | +€1,932 | +375% |
| Taxes, remuneration and social security | 45 | €5,039 | €2,355 | -€2,684 | -53.3% |
| Taxes | 450/3 | €5,039 | €2,355 | -€2,684 | -53.3% |
| Other amounts payable | 47/48 | - | €3,983 | +€3,983 | |
| Remuneration, social security and pensions | 62 | €516 | €1,095 | +€579 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,333 | €6,708 | +€2,376 | +54.8% |
| Other operating charges | 640/8 | €614 | €1,541 | +€927 | +151% |
| Gross operating margin | 9900 | -€4,021 | €16,624 | +€20,645 | |
| Operating profit (loss) | 9901 | -€9,483 | €7,280 | +€16,763 | |
| Financial income | 75/76B | €113 | €362 | +€249 | +221% |
| Recurring financial income | 75 | €113 | €362 | +€249 | +221% |
| Financial charges | 65/66B | €2,657 | €3,864 | +€1,206 | +45.4% |
| Recurring financial charges | 65 | €1,763 | €1,526 | -€237 | -13.4% |
| Non-recurring financial charges | 66B | €895 | €2,338 | +€1,443 | +161% |
| Profit (loss) for the period before taxes | 9903 | -€12,028 | €3,778 | +€15,806 | |
| Income taxes | 67/77 | €699 | €1,471 | +€772 | +110% |
| Profit (loss) for the period | 9904 | -€12,727 | €2,307 | +€15,034 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,727 | €2,307 | +€15,034 |
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 7 November 2026 via checked.be.