LiFi: 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.
LiFi
Largest movements
- Tangible fixed assets -€12,079
down €12,079 (-2.5%), from €487,347 to €475,268
of which Land and buildings: -€11,946
- Profit (loss) carried forward -€26,339
down €26,339 (-61.4%), from -€42,902 to -€69,241
- Accrued charges and deferred income +€19,086
up €19,086 (+2299.5%), from €830 to €19,916
- Financial charges +€9,025
up €9,025 (+82.1%), from €10,997 to €20,021
- Gross operating margin +€8,550
up €8,550, from -€324 to €8,226
- Depreciation +€5,050
up €5,050 (+71.8%), from €7,029 to €12,079
- Other operating charges +€1,987
up €1,987 (+415.7%), from €478 to €2,466
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 | €497,437 | €488,281 | -€9,156 | -1.8% |
| Fixed assets | 21/28 | €487,347 | €475,268 | -€12,079 | -2.5% |
| Tangible fixed assets | 22/27 | €487,347 | €475,268 | -€12,079 | -2.5% |
| Land and buildings | 22 | €486,040 | €474,094 | -€11,946 | -2.5% |
| Plant, machinery and equipment | 23 | €1,307 | €1,174 | -€133 | -10.2% |
| Current assets | 29/58 | €10,090 | €13,013 | +€2,923 | +29.0% |
| Amounts receivable within one year | 40/41 | €745 | €1,351 | +€607 | +81.5% |
| Trade receivables | 40 | - | €1,059 | +€1,059 | |
| Other amounts receivable | 41 | €745 | €292 | -€452 | -60.7% |
| Cash at bank and in hand | 54/58 | €9,300 | €11,613 | +€2,314 | +24.9% |
| Deferred charges and accrued income | 490/1 | €46 | €48 | +€2 | +5.0% |
| Total equity and liabilities | 10/49 | €497,437 | €488,281 | -€9,156 | -1.8% |
| Equity | 10/15 | -€32,902 | -€59,241 | -€26,339 | -80.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,902 | -€69,241 | -€26,339 | -61.4% |
| Amounts payable | 17/49 | €530,339 | €547,522 | +€17,183 | +3.2% |
| Amounts payable after more than one year | 17 | €497,889 | €497,889 | = | 0.0% |
| Financial debts | 170/4 | €497,889 | €497,889 | = | 0.0% |
| Amounts payable within one year | 42/48 | €31,620 | €29,718 | -€1,902 | -6.0% |
| Trade debts | 44 | €985 | €2,381 | +€1,396 | +141.8% |
| Suppliers | 440/4 | €985 | €2,381 | +€1,396 | +141.8% |
| Taxes, remuneration and social security | 45 | €4,039 | €741 | -€3,299 | -81.7% |
| Taxes | 450/3 | €4,039 | €741 | -€3,299 | -81.7% |
| Other amounts payable | 47/48 | €26,596 | €26,596 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €830 | €19,916 | +€19,086 | +2299.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,029 | €12,079 | +€5,050 | +71.8% |
| Other operating charges | 640/8 | €478 | €2,466 | +€1,987 | +415.7% |
| Gross operating margin | 9900 | -€324 | €8,226 | +€8,550 | |
| Operating profit (loss) | 9901 | -€7,831 | -€6,318 | +€1,513 | +19.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €10,997 | €20,021 | +€9,025 | +82.1% |
| Recurring financial charges | 65 | €10,997 | €20,021 | +€9,025 | +82.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,827 | -€26,339 | -€7,512 | -39.9% |
| Profit (loss) for the period | 9904 | -€18,827 | -€26,339 | -€7,512 | -39.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,827 | -€26,339 | -€7,512 | -39.9% |
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 4 October 2026 via checked.be.