LifeKompas: 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.
LifeKompas
Largest movements
- Receivables within one year +€21,199
up €21,199 (+15.0%), from €141,553 to €162,752
of which Other amounts receivable: +€19,046
- Cash +€6,724
up €6,724 (+16,649%), from €40 to €6,765
mainly Net result for the year (+€54,496) and Other debts (+€25,905)
- Other debts +€25,905
up €25,905 (+90.6%), from €28,591 to €54,496
- Trade debts -€12,200
down €12,200 (-69.8%), from €17,480 to €5,279
- Tax, wage and social debts +€11,986
up €11,986 (+115%), from €10,431 to €22,416
- Gross operating margin +€47,148
up €47,148 (+144%), from €32,644 to €79,791
- Taxes +€10,531
up €10,531 (+153%), from €6,880 to €17,412
- Other operating charges +€6,150
up €6,150 (+730%), from €843 to €6,992
- Financial charges +€3,768
up €3,768 (+112%), from €3,363 to €7,131
- Financial income -€1,887
down €1,887 (-19.4%), from €9,748 to €7,861
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 | €145,007 | €172,429 | +€27,422 | +18.9% |
| Fixed assets | 21/28 | €2,797 | €1,177 | -€1,621 | -57.9% |
| Intangible fixed assets | 21 | €54 | €0 | -€54 | -100% |
| Tangible fixed assets | 22/27 | €2,743 | €1,177 | -€1,566 | -57.1% |
| Furniture and vehicles | 24 | €2,743 | €1,177 | -€1,566 | -57.1% |
| Current assets | 29/58 | €142,209 | €171,252 | +€29,043 | +20.4% |
| Amounts receivable within one year | 40/41 | €141,553 | €162,752 | +€21,199 | +15.0% |
| Trade receivables | 40 | €6,025 | €8,177 | +€2,153 | +35.7% |
| Other amounts receivable | 41 | €135,528 | €154,574 | +€19,046 | +14.1% |
| Cash at bank and in hand | 54/58 | €40 | €6,765 | +€6,724 | +16,649% |
| Deferred charges and accrued income | 490/1 | €616 | €1,735 | +€1,119 | +182% |
| Total equity and liabilities | 10/49 | €145,007 | €172,429 | +€27,422 | +18.9% |
| Equity | 10/15 | €64,218 | €64,218 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,618 | €45,618 | = | 0.0% |
| Distributable reserves | 133 | €45,618 | €45,618 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €80,788 | €108,210 | +€27,422 | +33.9% |
| Amounts payable within one year | 42/48 | €80,182 | €107,413 | +€27,231 | +34.0% |
| Financial debts | 43 | €23,681 | €25,221 | +€1,541 | +6.5% |
| Credit institutions | 430/8 | €23,681 | €25,221 | +€1,541 | +6.5% |
| Trade debts | 44 | €17,480 | €5,279 | -€12,200 | -69.8% |
| Suppliers | 440/4 | €17,480 | €5,279 | -€12,200 | -69.8% |
| Taxes, remuneration and social security | 45 | €10,431 | €22,416 | +€11,986 | +115% |
| Taxes | 450/3 | €10,431 | €22,416 | +€11,986 | +115% |
| Other amounts payable | 47/48 | €28,591 | €54,496 | +€25,905 | +90.6% |
| Accrued charges and deferred income | 492/3 | €606 | €797 | +€191 | +31.5% |
| Non-recurring operating income | 76A | - | €5,352 | +€5,352 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,240 | €1,621 | -€620 | -27.7% |
| Other operating charges | 640/8 | €843 | €6,992 | +€6,150 | +730% |
| Non-recurring operating charges | 66A | €474 | €0 | -€474 | -100% |
| Gross operating margin | 9900 | €32,644 | €79,791 | +€47,148 | +144% |
| Operating profit (loss) | 9901 | €29,087 | €71,179 | +€42,092 | +145% |
| Financial income | 75/76B | €9,748 | €7,861 | -€1,887 | -19.4% |
| Recurring financial income | 75 | €9,748 | €7,861 | -€1,887 | -19.4% |
| Financial charges | 65/66B | €3,363 | €7,131 | +€3,768 | +112% |
| Recurring financial charges | 65 | €3,363 | €7,131 | +€3,768 | +112% |
| Profit (loss) for the period before taxes | 9903 | €35,471 | €71,908 | +€36,437 | +103% |
| Income taxes | 67/77 | €6,880 | €17,412 | +€10,531 | +153% |
| Profit (loss) for the period | 9904 | €28,591 | €54,496 | +€25,905 | +90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,591 | €54,496 | +€25,905 | +90.6% |
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 20 October 2026 via checked.be.