LIFE SHAPERS: 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 SHAPERS
Largest movements
- Cash -€7,912
down €7,912 (-22.4%), from €35,388 to €27,477
mainly Net result for the year (-€18,318) and Receivables within one year (-€233)
- Profit (loss) carried forward -€18,318
down €18,318 (-7.1%), from -€257,215 to -€275,532
- Current portion of long-term debt +€10,470
up €10,470 (+6.4%), from €163,548 to €174,018
- Purchases and services +€103,316
up €103,316 (+3,494%), from €2,957 to €106,273
- Gross operating margin -€91,124
down €91,124, from €84,883 to -€6,240
- Financial charges -€76,208
down €76,208 (-87.4%), from €87,203 to €10,995
- Other operating charges +€996
up €996 (+1,163%), from €86 to €1,082
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 | €124,163 | €116,484 | -€7,679 | -6.2% |
| Current assets | 29/58 | €124,163 | €116,484 | -€7,679 | -6.2% |
| Amounts receivable within one year | 40/41 | €88,775 | €89,008 | +€233 | +0.3% |
| Trade receivables | 40 | €87,840 | €88,044 | +€204 | +0.2% |
| Other amounts receivable | 41 | €935 | €964 | +€29 | +3.1% |
| Cash at bank and in hand | 54/58 | €35,388 | €27,477 | -€7,912 | -22.4% |
| Total equity and liabilities | 10/49 | €124,163 | €116,484 | -€7,679 | -6.2% |
| Equity | 10/15 | -€42,215 | -€60,532 | -€18,318 | -43.4% |
| Contributions | 10/11 | €215,000 | €215,000 | = | 0.0% |
| Capital | 10 | €215,000 | €215,000 | = | 0.0% |
| Issued capital | 100 | €215,000 | €215,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€257,215 | -€275,532 | -€18,318 | -7.1% |
| Amounts payable | 17/49 | €166,378 | €177,016 | +€10,639 | +6.4% |
| Amounts payable within one year | 42/48 | €166,378 | €177,016 | +€10,639 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €163,548 | €174,018 | +€10,470 | +6.4% |
| Trade debts | 44 | €2,830 | €2,998 | +€168 | +6.0% |
| Suppliers | 440/4 | €2,830 | €2,998 | +€168 | +6.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,957 | €106,273 | +€103,316 | +3,494% |
| Other operating charges | 640/8 | €86 | €1,082 | +€996 | +1,163% |
| Gross operating margin | 9900 | €84,883 | -€6,240 | -€91,124 | |
| Operating profit (loss) | 9901 | €84,798 | -€7,323 | -€92,120 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €87,203 | €10,995 | -€76,208 | -87.4% |
| Recurring financial charges | 65 | €87,203 | €10,995 | -€76,208 | -87.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,405 | -€18,318 | -€15,912 | -662% |
| Profit (loss) for the period | 9904 | -€2,405 | -€18,318 | -€15,912 | -662% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,405 | -€18,318 | -€15,912 | -662% |
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 19 October 2026 via checked.be.