Lifesmilecoach: what changed
Lifesmilecoach
Largest movements
- Cash +€22,378
up €22,378 (+148%), from €15,093 to €37,470
mainly Other debts (+€36,011) and Net result for the year (+€19,773)
- Stocks and contracts +€2,806
new in 2025: €2,806
- Tangible fixed assets -€2,021
down €2,021 (-7.9%), from €25,617 to €23,597
of which Furniture and vehicles: -€3,130
- Receivables within one year +€1,005
up €1,005 (+42.6%), from €2,360 to €3,365
of which Trade receivables: +€2,350
- Other debts +€36,011
up €36,011 (+712%), from €5,057 to €41,068
- Reserves -€14,615
down €14,615 (-41.5%), from €35,215 to €20,600
- Tax, wage and social debts +€1,455
up €1,455 (+73.6%), from €1,976 to €3,431
of which Taxes: +€1,272
- Trade debts +€1,104
up €1,104 (+206%), from €535 to €1,638
- Gross operating margin +€16,494
up €16,494 (+96.8%), from €17,042 to €33,536
- Taxes +€2,173
up €2,173 (+57.5%), from €3,777 to €5,949
- Depreciation +€2,135
up €2,135 (+52.2%), from €4,087 to €6,222
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,782 | €68,738 | +€23,956 | +53.5% |
| Fixed assets | 21/28 | €26,116 | €23,895 | -€2,221 | -8.5% |
| Intangible fixed assets | 21 | €499 | €299 | -€200 | -40.1% |
| Tangible fixed assets | 22/27 | €25,617 | €23,597 | -€2,021 | -7.9% |
| Plant, machinery and equipment | 23 | €3,113 | €2,751 | -€362 | -11.6% |
| Furniture and vehicles | 24 | €12,884 | €9,754 | -€3,130 | -24.3% |
| Other tangible fixed assets | 26 | €9,620 | €11,091 | +€1,471 | +15.3% |
| Current assets | 29/58 | €18,667 | €44,843 | +€26,176 | +140% |
| Stocks and contracts in progress | 3 | - | €2,806 | +€2,806 | |
| Stocks | 30/36 | - | €2,806 | +€2,806 | |
| Amounts receivable within one year | 40/41 | €2,360 | €3,365 | +€1,005 | +42.6% |
| Trade receivables | 40 | €1,015 | €3,365 | +€2,350 | +232% |
| Other amounts receivable | 41 | €1,345 | - | -€1,345 | |
| Cash at bank and in hand | 54/58 | €15,093 | €37,470 | +€22,378 | +148% |
| Deferred charges and accrued income | 490/1 | €1,214 | €1,202 | -€12 | -1.0% |
| Total equity and liabilities | 10/49 | €44,782 | €68,738 | +€23,956 | +53.5% |
| Equity | 10/15 | €37,215 | €22,600 | -€14,615 | -39.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €35,215 | €20,600 | -€14,615 | -41.5% |
| Distributable reserves | 133 | €35,215 | €20,600 | -€14,615 | -41.5% |
| Amounts payable | 17/49 | €7,568 | €46,138 | +€38,570 | +510% |
| Amounts payable within one year | 42/48 | €7,568 | €46,138 | +€38,570 | +510% |
| Trade debts | 44 | €535 | €1,638 | +€1,104 | +206% |
| Suppliers | 440/4 | €535 | €1,638 | +€1,104 | +206% |
| Taxes, remuneration and social security | 45 | €1,976 | €3,431 | +€1,455 | +73.6% |
| Taxes | 450/3 | €277 | €1,549 | +€1,272 | +460% |
| Remuneration and social security | 454/9 | €1,699 | €1,882 | +€183 | +10.8% |
| Other amounts payable | 47/48 | €5,057 | €41,068 | +€36,011 | +712% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,087 | €6,222 | +€2,135 | +52.2% |
| Other operating charges | 640/8 | €530 | €643 | +€113 | +21.2% |
| Gross operating margin | 9900 | €17,042 | €33,536 | +€16,494 | +96.8% |
| Operating profit (loss) | 9901 | €12,425 | €26,671 | +€14,246 | +115% |
| Financial income | 75/76B | €0 | €0 | +€0 | +420% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +420% |
| Financial charges | 65/66B | €787 | €949 | +€163 | +20.7% |
| Recurring financial charges | 65 | €787 | €949 | +€163 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €11,638 | €25,722 | +€14,084 | +121% |
| Income taxes | 67/77 | €3,777 | €5,949 | +€2,173 | +57.5% |
| Profit (loss) for the period | 9904 | €7,861 | €19,773 | +€11,911 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €7,861 | €19,773 | +€11,911 | +152% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.