Life.Simpler.: 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.Simpler.
Largest movements
- Receivables within one year -€8,386
no longer reported in 2025 (was €8,386)
- Tangible fixed assets +€670
up €670 (+24.7%), from €2,709 to €3,379
- Cash +€578
up €578 (+1.7%), from €33,408 to €33,986
mainly Receivables within one year (+€8,386) and Tax, wage and social debts (+€2,467)
- Other debts -€6,846
down €6,846 (-9.0%), from €75,889 to €69,042
- Profit (loss) carried forward -€2,655
down €2,655 (-5.7%), from -€46,751 to -€49,407
- Tax, wage and social debts +€2,467
up €2,467 (+31.8%), from €7,767 to €10,234
- Gross operating margin -€22,100
down €22,100 (-70.2%), from €31,493 to €9,392
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.
Cash bridge derived
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 | €44,503 | €37,365 | -€7,139 | -16.0% |
| Fixed assets | 21/28 | €2,709 | €3,379 | +€670 | +24.7% |
| Tangible fixed assets | 22/27 | €2,709 | €3,379 | +€670 | +24.7% |
| Plant, machinery and equipment | 23 | €2,709 | €3,379 | +€670 | +24.7% |
| Current assets | 29/58 | €41,794 | €33,986 | -€7,808 | -18.7% |
| Amounts receivable within one year | 40/41 | €8,386 | - | -€8,386 | |
| Trade receivables | 40 | €8,386 | - | -€8,386 | |
| Cash at bank and in hand | 54/58 | €33,408 | €33,986 | +€578 | +1.7% |
| Total equity and liabilities | 10/49 | €44,503 | €37,365 | -€7,139 | -16.0% |
| Equity | 10/15 | -€40,551 | -€43,207 | -€2,655 | -6.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,751 | -€49,407 | -€2,655 | -5.7% |
| Amounts payable | 17/49 | €85,055 | €80,571 | -€4,483 | -5.3% |
| Amounts payable within one year | 42/48 | €85,055 | €80,571 | -€4,483 | -5.3% |
| Trade debts | 44 | €1,399 | €1,295 | -€104 | -7.4% |
| Suppliers | 440/4 | €1,399 | €1,295 | -€104 | -7.4% |
| Taxes, remuneration and social security | 45 | €7,767 | €10,234 | +€2,467 | +31.8% |
| Taxes | 450/3 | €7,767 | €10,234 | +€2,467 | +31.8% |
| Other amounts payable | 47/48 | €75,889 | €69,042 | -€6,846 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,066 | €989 | -€77 | -7.2% |
| Other operating charges | 640/8 | - | €37 | +€37 | |
| Non-recurring operating charges | 66A | - | €10,612 | +€10,612 | |
| Gross operating margin | 9900 | €31,493 | €9,392 | -€22,100 | -70.2% |
| Operating profit (loss) | 9901 | €30,427 | -€2,246 | -€32,673 | |
| Financial charges | 65/66B | €140 | €139 | -€1 | -0.7% |
| Recurring financial charges | 65 | €140 | €139 | -€1 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €30,287 | -€2,385 | -€32,672 | |
| Income taxes | 67/77 | - | €270 | +€270 | |
| Profit (loss) for the period | 9904 | €30,287 | -€2,655 | -€32,942 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,287 | -€2,655 | -€32,942 |
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 10 October 2026 via checked.be.