Life Planning: 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 Planning
Largest movements
- Receivables within one year -€18,627
down €18,627 (-18.0%), from €103,240 to €84,612
of which Other amounts receivable: -€50,123
- Cash +€2,008
up €2,008 (+10,799%), from €19 to €2,026
mainly Net result for the year (+€24,696) and Receivables within one year (+€18,627)
- Advances received -€28,125
down €28,125 (-100%), from €28,125 to €0
- Profit (loss) carried forward +€24,696
up €24,696 (+54.3%), from €45,510 to €70,205
- Trade debts -€11,758
down €11,758 (-72.8%), from €16,141 to €4,383
- Gross operating margin +€51,453
up €51,453 (+494%), from €10,426 to €61,879
- Staff costs +€7,721
up €7,721 (+31.0%), from €24,875 to €32,595
- Taxes +€3,859
up €3,859, from -€2,213 to €1,646
- Financial charges +€3,590
up €3,590 (+698%), from €514 to €4,105
- Financial income +€1,931
up €1,931, from €0 to €1,931
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 | €103,343 | €87,398 | -€15,945 | -15.4% |
| Fixed assets | 21/28 | €85 | €66 | -€19 | -22.2% |
| Tangible fixed assets | 22/27 | €85 | €66 | -€19 | -22.2% |
| Furniture and vehicles | 24 | €85 | €66 | -€19 | -22.2% |
| Current assets | 29/58 | €103,258 | €87,332 | -€15,926 | -15.4% |
| Amounts receivable within one year | 40/41 | €103,240 | €84,612 | -€18,627 | -18.0% |
| Trade receivables | 40 | - | €31,496 | +€31,496 | |
| Other amounts receivable | 41 | €103,240 | €53,117 | -€50,123 | -48.6% |
| Cash at bank and in hand | 54/58 | €19 | €2,026 | +€2,008 | +10,799% |
| Deferred charges and accrued income | 490/1 | €0 | €694 | +€694 | |
| Total equity and liabilities | 10/49 | €103,343 | €87,398 | -€15,945 | -15.4% |
| Equity | 10/15 | €53,834 | €78,530 | +€24,696 | +45.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €6,324 | €6,324 | = | 0.0% |
| Distributable reserves | 133 | €6,324 | €6,324 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,510 | €70,205 | +€24,696 | +54.3% |
| Amounts payable | 17/49 | €49,509 | €8,868 | -€40,641 | -82.1% |
| Amounts payable within one year | 42/48 | €49,509 | €8,868 | -€40,641 | -82.1% |
| Trade debts | 44 | €16,141 | €4,383 | -€11,758 | -72.8% |
| Suppliers | 440/4 | €16,141 | €4,383 | -€11,758 | -72.8% |
| Advances received on contracts in progress | 46 | €28,125 | €0 | -€28,125 | -100% |
| Taxes, remuneration and social security | 45 | €5,243 | €4,486 | -€757 | -14.4% |
| Taxes | 450/3 | €2,835 | €4,481 | +€1,646 | +58.0% |
| Remuneration and social security | 454/9 | €2,408 | €5 | -€2,403 | -99.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €363 | €0 | -€363 | -100% |
| Remuneration, social security and pensions | 62 | €24,875 | €32,595 | +€7,721 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19 | €19 | -€0 | -0.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €680 | €749 | +€70 | +10.2% |
| Non-recurring operating charges | 66A | €1,000 | €0 | -€1,000 | -100% |
| Gross operating margin | 9900 | €10,426 | €61,879 | +€51,453 | +494% |
| Operating profit (loss) | 9901 | -€16,148 | €28,515 | +€44,663 | |
| Financial income | 75/76B | €0 | €1,931 | +€1,931 | |
| Recurring financial income | 75 | €0 | €1,931 | +€1,931 | |
| Financial charges | 65/66B | €514 | €4,105 | +€3,590 | +698% |
| Recurring financial charges | 65 | €514 | €4,105 | +€3,590 | +698% |
| Profit (loss) for the period before taxes | 9903 | -€16,662 | €26,341 | +€43,004 | |
| Income taxes | 67/77 | -€2,213 | €1,646 | +€3,859 | |
| Profit (loss) for the period | 9904 | -€14,449 | €24,696 | +€39,144 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,449 | €24,696 | +€39,144 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.