Life Tree Properties: 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 Tree Properties
Largest movements
- Receivables within one year -€67,747
down €67,747 (-4.5%), from €1.5m to €1.4m
of which Other amounts receivable: -€43,996
- Trade debts -€65,554
down €65,554 (-79.7%), from €82,277 to €16,723
- Gross operating margin -€16,853
down €16,853, from €11,617 to -€5,236
- Financial income +€10,276
up €10,276 (+13.7%), from €75,021 to €85,298
- Financial charges -€2,550
down €2,550 (-3.3%), from €77,667 to €75,117
- Other operating charges -€1,668
down €1,668 (-38.7%), from €4,315 to €2,647
- Taxes -€589
down €589 (-47.4%), from €1,243 to €654
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 | €3,346,216 | €3,279,202 | -€67,014 | -2.0% |
| Fixed assets | 21/28 | €508,875 | €508,875 | = | 0.0% |
| Financial fixed assets | 28 | €508,875 | €508,875 | = | 0.0% |
| Current assets | 29/58 | €2,837,341 | €2,770,327 | -€67,014 | -2.4% |
| Stocks and contracts in progress | 3 | €1,321,112 | €1,321,305 | +€193 | 0.0% |
| Stocks | 30/36 | €1,321,112 | €1,321,305 | +€193 | 0.0% |
| Amounts receivable within one year | 40/41 | €1,515,507 | €1,447,760 | -€67,747 | -4.5% |
| Trade receivables | 40 | €23,751 | €0 | -€23,751 | -100.0% |
| Other amounts receivable | 41 | €1,491,756 | €1,447,760 | -€43,996 | -2.9% |
| Cash at bank and in hand | 54/58 | €722 | €1,157 | +€435 | +60.2% |
| Deferred charges and accrued income | 490/1 | - | €105 | +€105 | |
| Total equity and liabilities | 10/49 | €3,346,216 | €3,279,202 | -€67,014 | -2.0% |
| Equity | 10/15 | €390,441 | €392,086 | +€1,645 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €371,841 | €373,486 | +€1,645 | +0.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €369,981 | €371,626 | +€1,645 | +0.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €2,955,774 | €2,887,116 | -€68,659 | -2.3% |
| Amounts payable after more than one year | 17 | €135,000 | €135,000 | = | 0.0% |
| Financial debts | 170/4 | €135,000 | €135,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,617,814 | €2,549,127 | -€68,687 | -2.6% |
| Financial debts | 43 | €605,000 | €605,000 | = | 0.0% |
| Credit institutions | 430/8 | €605,000 | €605,000 | = | 0.0% |
| Trade debts | 44 | €82,277 | €16,723 | -€65,554 | -79.7% |
| Suppliers | 440/4 | €82,277 | €16,723 | -€65,554 | -79.7% |
| Taxes, remuneration and social security | 45 | €1,243 | €654 | -€589 | -47.4% |
| Taxes | 450/3 | €1,243 | €654 | -€589 | -47.4% |
| Other amounts payable | 47/48 | €1,929,294 | €1,926,750 | -€2,544 | -0.1% |
| Accrued charges and deferred income | 492/3 | €202,960 | €202,988 | +€28 | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €4,315 | €2,647 | -€1,668 | -38.7% |
| Gross operating margin | 9900 | €11,617 | -€5,236 | -€16,853 | |
| Operating profit (loss) | 9901 | €7,303 | -€7,883 | -€15,186 | |
| Financial income | 75/76B | €75,021 | €85,298 | +€10,276 | +13.7% |
| Recurring financial income | 75 | €75,021 | €85,298 | +€10,276 | +13.7% |
| Financial charges | 65/66B | €77,667 | €75,117 | -€2,550 | -3.3% |
| Recurring financial charges | 65 | €77,667 | €75,117 | -€2,550 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €4,658 | €2,298 | -€2,359 | -50.7% |
| Income taxes | 67/77 | €1,243 | €654 | -€589 | -47.4% |
| Profit (loss) for the period | 9904 | €3,415 | €1,645 | -€1,770 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,415 | €1,645 | -€1,770 | -51.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.