LIFERLA: what changed
Two fiscal 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.
LIFERLA
Largest movements
- Financial fixed assets +€32.0m
up €32.0m (+730.4%), from €4.4m to €36.3m
- Deferred charges and accrued income +€961,061
up €961,061 (+87990.7%), from €1,092 to €962,153
- Profit (loss) carried forward +€24.2m
up €24.2m (+571.7%), from €4.2m to €28.5m
- Other debts +€7.1m
up €7.1m (+5770.8%), from €122,716 to €7.2m
- Tax, wage and social debts +€1.8m
new in 2025: €1.8m
- Financial income +€26.1m
up €26.1m (+23566.3%), from €110,603 to €26.2m
of which Financial income: +€26.2m
- Taxes +€1.8m
new in 2025: €1.8m
- Other operating charges +€145,355
up €145,355 (+13808.9%), from €1,053 to €146,408
- Gross operating margin -€43,807
down €43,807 (-607.6%), from -€7,210 to -€51,017
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 | €4,434,931 | €37,684,214 | +€33.2m | +749.7% |
| Fixed assets | 21/28 | €4,376,949 | €36,346,227 | +€32.0m | +730.4% |
| Financial fixed assets | 28 | €4,376,949 | €36,346,227 | +€32.0m | +730.4% |
| Current assets | 29/58 | €57,982 | €1,337,986 | +€1.3m | +2207.6% |
| Amounts receivable within one year | 40/41 | €56,753 | €2,943 | -€53,810 | -94.8% |
| Other amounts receivable | 41 | €56,753 | €2,943 | -€53,810 | -94.8% |
| Cash at bank and in hand | 54/58 | €137 | €372,891 | +€372,754 | +271944.1% |
| Deferred charges and accrued income | 490/1 | €1,092 | €962,153 | +€961,061 | +87990.7% |
| Total equity and liabilities | 10/49 | €4,434,931 | €37,684,214 | +€33.2m | +749.7% |
| Equity | 10/15 | €4,305,005 | €28,523,068 | +€24.2m | +562.6% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €6,250 | €6,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,236,255 | €28,454,318 | +€24.2m | +571.7% |
| Amounts payable | 17/49 | €129,926 | €9,161,146 | +€9.0m | +6951.1% |
| Amounts payable within one year | 42/48 | €129,926 | €9,016,823 | +€8.9m | +6840.0% |
| Trade debts | 44 | €7,210 | €52,791 | +€45,581 | +632.2% |
| Suppliers | 440/4 | €7,210 | €52,791 | +€45,581 | +632.2% |
| Taxes, remuneration and social security | 45 | - | €1,759,692 | +€1.8m | |
| Taxes | 450/3 | - | €1,759,692 | +€1.8m | |
| Other amounts payable | 47/48 | €122,716 | €7,204,340 | +€7.1m | +5770.8% |
| Accrued charges and deferred income | 492/3 | - | €144,323 | +€144,323 | |
| Other operating charges | 640/8 | €1,053 | €146,408 | +€145,355 | +13808.9% |
| Gross operating margin | 9900 | -€7,210 | -€51,017 | -€43,807 | -607.6% |
| Operating profit (loss) | 9901 | -€8,263 | -€197,424 | -€189,162 | -2289.4% |
| Financial income | 75/76B | €110,603 | €26,175,602 | +€26.1m | +23566.3% |
| Recurring financial income | 75 | €1,092 | €26,175,602 | +€26.2m | +2396428.4% |
| Non-recurring financial income | 76B | €109,511 | - | -€109,511 | |
| Financial charges | 65/66B | - | €358 | +€358 | |
| Recurring financial charges | 65 | - | €358 | +€358 | |
| Profit (loss) for the period before taxes | 9903 | €102,340 | €25,977,820 | +€25.9m | +25283.8% |
| Income taxes | 67/77 | - | €1,759,757 | +€1.8m | |
| Profit (loss) for the period | 9904 | €102,340 | €24,218,063 | +€24.1m | +23564.2% |
| Profit (loss) for the period to be appropriated | 9905 | €102,340 | €24,218,063 | +€24.1m | +23564.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 24 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.