LIFESPAN: 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.
LIFESPAN
Largest movements
- Financial fixed assets +€495,000
new in 2025: €495,000
- Receivables within one year -€279,845
down €279,845 (-97.2%), from €287,995 to €8,150
of which Other amounts receivable: -€191,195
- Cash +€57,421
up €57,421 (+237.7%), from €24,159 to €81,579
mainly Receivables within one year (+€279,845) and Net result for the year (+€140,222)
- Deferred charges and accrued income +€12,137
up €12,137 (+1694.5%), from €716 to €12,853
- Profit (loss) carried forward +€140,222
up €140,222 (+96.2%), from €145,832 to €286,054
- Other debts +€93,044
up €93,044 (+8787.0%), from €1,059 to €94,103
- Tax, wage and social debts +€40,105
up €40,105 (+66.9%), from €59,919 to €100,024
- Taxes +€8,185
up €8,185 (+19.5%), from €42,025 to €50,211
- Gross operating margin +€2,525
up €2,525 (+1.4%), from €185,792 to €188,317
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 | €315,004 | €599,142 | +€284,137 | +90.2% |
| Fixed assets | 21/28 | €2,134 | €496,559 | +€494,425 | +23166.2% |
| Tangible fixed assets | 22/27 | €2,134 | €1,559 | -€575 | -26.9% |
| Furniture and vehicles | 24 | €2,134 | €1,559 | -€575 | -26.9% |
| Financial fixed assets | 28 | - | €495,000 | +€495,000 | |
| Current assets | 29/58 | €312,870 | €102,582 | -€210,288 | -67.2% |
| Amounts receivable within one year | 40/41 | €287,995 | €8,150 | -€279,845 | -97.2% |
| Trade receivables | 40 | €96,800 | €8,150 | -€88,650 | -91.6% |
| Other amounts receivable | 41 | €191,195 | €0 | -€191,195 | -100.0% |
| Cash at bank and in hand | 54/58 | €24,159 | €81,579 | +€57,421 | +237.7% |
| Deferred charges and accrued income | 490/1 | €716 | €12,853 | +€12,137 | +1694.5% |
| Total equity and liabilities | 10/49 | €315,004 | €599,142 | +€284,137 | +90.2% |
| Equity | 10/15 | €150,832 | €291,054 | +€140,222 | +93.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,832 | €286,054 | +€140,222 | +96.2% |
| Amounts payable | 17/49 | €164,172 | €308,088 | +€143,916 | +87.7% |
| Amounts payable after more than one year | 17 | €95,000 | €95,000 | = | 0.0% |
| Financial debts | 170/4 | €95,000 | €95,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €63,771 | €202,950 | +€139,179 | +218.2% |
| Financial debts | 43 | - | €3,109 | +€3,109 | |
| Credit institutions | 430/8 | - | €3,109 | +€3,109 | |
| Trade debts | 44 | €2,794 | €5,714 | +€2,920 | +104.5% |
| Suppliers | 440/4 | €2,794 | €5,714 | +€2,920 | +104.5% |
| Taxes, remuneration and social security | 45 | €59,919 | €100,024 | +€40,105 | +66.9% |
| Taxes | 450/3 | €59,919 | €100,024 | +€40,105 | +66.9% |
| Other amounts payable | 47/48 | €1,059 | €94,103 | +€93,044 | +8787.0% |
| Accrued charges and deferred income | 492/3 | €5,401 | €10,138 | +€4,737 | +87.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46 | €575 | +€529 | +1158.8% |
| Other operating charges | 640/8 | €1,361 | €135 | -€1,226 | -90.1% |
| Gross operating margin | 9900 | €185,792 | €188,317 | +€2,525 | +1.4% |
| Operating profit (loss) | 9901 | €184,385 | €187,607 | +€3,221 | +1.7% |
| Financial income | 75/76B | €8,932 | €8,293 | -€639 | -7.2% |
| Recurring financial income | 75 | €8,932 | €8,293 | -€639 | -7.2% |
| Financial charges | 65/66B | €5,460 | €5,467 | +€8 | +0.1% |
| Recurring financial charges | 65 | €5,460 | €5,467 | +€8 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €187,858 | €190,432 | +€2,575 | +1.4% |
| Income taxes | 67/77 | €42,025 | €50,211 | +€8,185 | +19.5% |
| Profit (loss) for the period | 9904 | €145,832 | €140,222 | -€5,610 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €145,832 | €140,222 | -€5,610 | -3.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.