LIFEWORLD.BE: 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.
What changed
LIFEWORLD.BE
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.4m
2024 · €584,876+€777,501
Equity
€66.1m
2024 · €64.8m+€1.4m
Cash
€207,589
2024 · €1.6m-€1.4m
Balance sheet total
€77.0m
2024 · €73.6m+€3.4m
Largest movements
Assets
- Financial fixed assets +€16.2m
up €16.2m (+36.9%), from €43.8m to €60.0m
of which Affiliated companies: +€14.1m
- Receivables within one year -€13.3m
down €13.3m (-84.9%), from €15.7m to €2.4m
of which Other amounts receivable: -€13.2m
- Stocks and contracts +€2.0m
up €2.0m (+54.3%), from €3.7m to €5.8m
- Cash -€1.4m
down €1.4m (-87.2%), from €1.6m to €207,589
mainly Investment in fixed assets (net) (-€15.9m) and Stocks and contracts (-€2.0m)
Equity and liabilities
- Debts after one year +€1.9m
up €1.9m (+71.4%), from €2.6m to €4.4m
- Profit (loss) carried forward +€1.4m
up €1.4m (+2.5%), from €56.0m to €57.4m
Income statement
- Turnover -€1.4m
down €1.4m (-75.8%), from €1.9m to €455,497
- Goods and materials -€1.3m
down €1.3m (-100.0%), from €1.3m to €0
of which Change in stocks: decrease (increase): -€2.4m
- Financial income +€1.0m
up €1.0m (+83.4%), from €1.2m to €2.2m
of which Non-recurring financial income: +€1.1m
- Financial charges +€212,540
up €212,540 (+48.2%), from €440,543 to €653,083
of which Non-recurring financial charges: +€244,517
- Services and other goods +€24,016
up €24,016 (+3.9%), from €617,338 to €641,354
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.
Result 2024
€584,876
Turnover
-€1.4m
Other operating income
-€15,644
Goods and materials
+€1.3m
Services and other goods
-€24,016
Staff costs
-€16,833
Depreciation
+€10,858
Other operating charges
+€20,238
Other operating items
+€141,508
Financial income
+€1.0m
Financial charges
-€212,540
Taxes
-€211
Deferred taxes and other
+€18,265
Result 2025
€1.4m
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.
From operations
+€12.7m
Investment
-€15.9m
Financing
+€1.9m
Cash 2024
€1.6m
From operations (derived)
+€12.7m
Net result for the year
+€1.4m
Depreciation
+€56,274
Receivables after one year
+€175,000
Stocks and contracts
-€2.0m
Receivables within one year
+€13.3m
Deferred charges and accrued income
-€356,730
Smaller working-capital items
-€6,796
Tax, wage and social debts
-€253,895
Other debts
+€427,076
Investment (derived)
-€15.9m
Investment in fixed assets (net)
-€15.9m
Financing
+€1.9m
Debts after one year
+€1.9m
Cash 2025
€207,589
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,609,212 | €76,990,974 | +€3.4m | +4.6% |
| Fixed assets | 21/28 | €45,815,764 | €61,692,656 | +€15.9m | +34.7% |
| Tangible fixed assets | 22/27 | €2,007,345 | €1,699,382 | -€307,963 | -15.3% |
| Land and buildings | 22 | €1,984,825 | €1,669,995 | -€314,830 | -15.9% |
| Furniture and vehicles | 24 | €22,520 | €29,387 | +€6,867 | +30.5% |
| Financial fixed assets | 28 | €43,808,419 | €59,993,274 | +€16.2m | +36.9% |
| Affiliated companies | 280/1 | €43,802,769 | €57,856,569 | +€14.1m | +32.1% |
| Participating interests | 280 | €43,802,769 | €44,164,267 | +€361,499 | +0.8% |
| Amounts receivable | 281 | - | €13,692,301 | +€13.7m | |
| Companies linked by participating interests | 282/3 | - | €1,947,617 | +€1.9m | |
| Participating interests | 282 | - | €1,876,400 | +€1.9m | |
| Amounts receivable | 283 | - | €71,217 | +€71,217 | |
| Other financial fixed assets | 284/8 | €5,650 | €189,088 | +€183,438 | +3246.7% |
| Shares | 284 | €1,000 | €184,438 | +€183,438 | +18343.8% |
| Amounts receivable and cash guarantees | 285/8 | €4,650 | €4,650 | = | 0.0% |
| Current assets | 29/58 | €27,793,448 | €15,298,318 | -€12.5m | -45.0% |
| Amounts receivable after more than one year | 29 | €869,000 | €694,000 | -€175,000 | -20.1% |
| Other amounts receivable | 291 | €869,000 | €694,000 | -€175,000 | -20.1% |
| Stocks and contracts in progress | 3 | €3,745,174 | €5,778,489 | +€2.0m | +54.3% |
| Stocks | 30/36 | €3,745,174 | €5,778,489 | +€2.0m | +54.3% |
| Goods purchased for resale | 34 | €3,731,637 | €5,764,952 | +€2.0m | +54.5% |
| Property held for sale | 35 | €13,537 | €13,537 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,650,075 | €2,355,535 | -€13.3m | -84.9% |
| Trade receivables | 40 | €1,318,890 | €1,231,037 | -€87,853 | -6.7% |
| Other amounts receivable | 41 | €14,331,185 | €1,124,498 | -€13.2m | -92.2% |
| Current investments | 50/53 | €5,024,188 | €5,024,188 | = | 0.0% |
| Own shares | 50 | €4,874,188 | €4,874,188 | = | 0.0% |
| Other investments | 51/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,623,225 | €207,589 | -€1.4m | -87.2% |
| Deferred charges and accrued income | 490/1 | €881,786 | €1,238,517 | +€356,730 | +40.5% |
| Total equity and liabilities | 10/49 | €73,609,212 | €76,990,974 | +€3.4m | +4.6% |
| Equity | 10/15 | €64,783,387 | €66,145,764 | +€1.4m | +2.1% |
| Contributions | 10/11 | €258,000 | €258,000 | = | 0.0% |
| Capital | 10 | €258,000 | €258,000 | = | 0.0% |
| Issued capital | 100 | €258,000 | €258,000 | = | 0.0% |
| Reserves | 13 | €8,507,059 | €8,451,378 | -€55,681 | -0.7% |
| Non-distributable reserves | 130/1 | €4,899,988 | €4,899,988 | = | 0.0% |
| Legal reserve | 130 | €25,800 | €25,800 | = | 0.0% |
| Own shares acquired | 1312 | €4,874,188 | €4,874,188 | = | 0.0% |
| Tax-exempt reserves | 132 | €257,071 | €201,390 | -€55,681 | -21.7% |
| Distributable reserves | 133 | €3,350,000 | €3,350,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,018,328 | €57,436,386 | +€1.4m | +2.5% |
| Provisions and deferred taxes | 16 | €107,983 | €84,594 | -€23,389 | -21.7% |
| Deferred taxes | 168 | €107,983 | €84,594 | -€23,389 | -21.7% |
| Amounts payable | 17/49 | €8,717,842 | €10,760,616 | +€2.0m | +23.4% |
| Amounts payable after more than one year | 17 | €2,595,000 | €4,448,000 | +€1.9m | +71.4% |
| Financial debts | 170/4 | €2,595,000 | €4,448,000 | +€1.9m | +71.4% |
| Credit institutions | 173 | - | €2,073,000 | +€2.1m | |
| Other loans | 174 | €2,595,000 | €2,375,000 | -€220,000 | -8.5% |
| Amounts payable within one year | 42/48 | €5,442,411 | €5,638,429 | +€196,018 | +3.6% |
| Financial debts | 43 | €5,000,000 | €5,000,000 | = | 0.0% |
| Credit institutions | 430/8 | €5,000,000 | €5,000,000 | = | 0.0% |
| Trade debts | 44 | €57,346 | €80,182 | +€22,837 | +39.8% |
| Suppliers | 440/4 | €57,346 | €80,182 | +€22,837 | +39.8% |
| Taxes, remuneration and social security | 45 | €265,376 | €11,482 | -€253,895 | -95.7% |
| Taxes | 450/3 | €254,291 | - | -€254,291 | |
| Remuneration and social security | 454/9 | €11,085 | €11,482 | +€397 | +3.6% |
| Other amounts payable | 47/48 | €119,689 | €546,765 | +€427,076 | +356.8% |
| Accrued charges and deferred income | 492/3 | €680,431 | €674,187 | -€6,244 | -0.9% |
| Operating income | 70/76A | €1,972,436 | €640,869 | -€1.3m | -67.5% |
| Turnover | 70 | €1,882,305 | €455,497 | -€1.4m | -75.8% |
| Other operating income | 74 | €90,131 | €74,487 | -€15,644 | -17.4% |
| Non-recurring operating income | 76A | €0 | €110,885 | +€110,885 | |
| Operating charges | 60/66A | €2,163,212 | €870,326 | -€1.3m | -59.8% |
| Goods for resale, raw materials and consumables | 60 | €1,272,017 | €0 | -€1.3m | -100.0% |
| Purchases | 600/8 | €897,688 | €2,033,315 | +€1.1m | +126.5% |
| Change in stocks: decrease (increase) | 609 | €374,329 | -€2,033,315 | -€2.4m | |
| Services and other goods | 61 | €617,338 | €641,354 | +€24,016 | +3.9% |
| Remuneration, social security and pensions | 62 | €125,784 | €142,617 | +€16,833 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,132 | €56,274 | -€10,858 | -16.2% |
| Other operating charges | 640/8 | €50,318 | €30,080 | -€20,238 | -40.2% |
| Non-recurring operating charges | 66A | €30,623 | - | -€30,623 | |
| Operating profit (loss) | 9901 | -€190,776 | -€229,457 | -€38,681 | -20.3% |
| Financial income | 75/76B | €1,211,281 | €2,221,949 | +€1.0m | +83.4% |
| Recurring financial income | 75 | €1,211,281 | €1,079,920 | -€131,361 | -10.8% |
| Income from financial fixed assets | 750 | €763,220 | €411,477 | -€351,743 | -46.1% |
| Income from current assets | 751 | €437,763 | €668,441 | +€230,678 | +52.7% |
| Other financial income | 752/9 | €10,298 | €2 | -€10,296 | -100.0% |
| Non-recurring financial income | 76B | - | €1,142,028 | +€1.1m | |
| Financial charges | 65/66B | €440,543 | €653,083 | +€212,540 | +48.2% |
| Recurring financial charges | 65 | €363,829 | €331,853 | -€31,977 | -8.8% |
| Debt charges | 650 | €359,018 | €326,037 | -€32,981 | -9.2% |
| Other financial charges | 652/9 | €4,812 | €5,816 | +€1,004 | +20.9% |
| Non-recurring financial charges | 66B | €76,714 | €321,231 | +€244,517 | +318.7% |
| Profit (loss) for the period before taxes | 9903 | €579,962 | €1,339,409 | +€759,447 | +130.9% |
| Transfer from deferred taxes | 780 | €5,124 | €23,389 | +€18,265 | +356.4% |
| Income taxes | 67/77 | €210 | €420 | +€211 | +100.5% |
| Taxes | 670/3 | €210 | €420 | +€211 | +100.5% |
| Profit (loss) for the period | 9904 | €584,876 | €1,362,377 | +€777,501 | +132.9% |
| Transfer from tax-exempt reserves | 789 | €854,199 | €55,681 | -€798,518 | -93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,439,075 | €1,418,058 | -€21,017 | -1.5% |
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 30 September 2026 via checked.be.