LIFI Management: what changed
Two financial 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 Management
Largest movements
- Current investments -€17,757
down €17,757 (-50.4%), from €35,213 to €17,457
- Receivables within one year +€3,146
up €3,146 (+60.0%), from €5,244 to €8,390
of which Trade receivables: +€3,084
- Other debts +€18,287
up €18,287 (+104%), from €17,599 to €35,887
- Provisions -€17,757
down €17,757 (-50.4%), from €35,213 to €17,457
- Tax, wage and social debts -€6,874
down €6,874 (-48.1%), from €14,281 to €7,407
of which Taxes: -€6,824
- Debts after one year -€4,822
down €4,822 (-51.1%), from €9,439 to €4,617
- Profit (loss) carried forward -€4,051
down €4,051 (-28.5%), from €14,189 to €10,138
- Provisions -€33,970
down €33,970, from €16,213 to -€17,757
- Taxes +€6,543
up €6,543 (+1,659%), from €394 to €6,937
- Financial income -€4,728
down €4,728 (-76.1%), from €6,213 to €1,485
- Gross operating margin -€4,707
down €4,707 (-37.8%), from €12,463 to €7,755
- Financial charges -€1,345
down €1,345 (-42.1%), from €3,198 to €1,853
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.
Derived cash bridge
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 | €100,660 | €86,279 | -€14,381 | -14.3% |
| Fixed assets | 21/28 | €42,900 | €42,900 | = | 0.0% |
| Financial fixed assets | 28 | €42,900 | €42,900 | = | 0.0% |
| Current assets | 29/58 | €57,760 | €43,379 | -€14,381 | -24.9% |
| Amounts receivable within one year | 40/41 | €5,244 | €8,390 | +€3,146 | +60.0% |
| Trade receivables | 40 | €5,244 | €8,328 | +€3,084 | +58.8% |
| Other amounts receivable | 41 | - | €63 | +€63 | |
| Current investments | 50/53 | €35,213 | €17,457 | -€17,757 | -50.4% |
| Cash at bank and in hand | 54/58 | €17,303 | €17,533 | +€229 | +1.3% |
| Total equity and liabilities | 10/49 | €100,660 | €86,279 | -€14,381 | -14.3% |
| Equity | 10/15 | €19,189 | €15,138 | -€4,051 | -21.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,189 | €10,138 | -€4,051 | -28.5% |
| Provisions and deferred taxes | 16 | €35,213 | €17,457 | -€17,757 | -50.4% |
| Provisions for liabilities and charges | 160/5 | €35,213 | €17,457 | -€17,757 | -50.4% |
| Environmental obligations | 163 | €35,213 | €17,457 | -€17,757 | -50.4% |
| Amounts payable | 17/49 | €46,258 | €53,685 | +€7,427 | +16.1% |
| Amounts payable after more than one year | 17 | €9,439 | €4,617 | -€4,822 | -51.1% |
| Financial debts | 170/4 | €9,439 | €4,617 | -€4,822 | -51.1% |
| Amounts payable within one year | 42/48 | €36,529 | €48,778 | +€12,249 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €4,608 | €4,822 | +€214 | +4.6% |
| Trade debts | 44 | €40 | €661 | +€621 | +1,553% |
| Suppliers | 440/4 | €40 | €661 | +€621 | +1,553% |
| Taxes, remuneration and social security | 45 | €14,281 | €7,407 | -€6,874 | -48.1% |
| Taxes | 450/3 | €12,481 | €5,657 | -€6,824 | -54.7% |
| Remuneration and social security | 454/9 | €1,800 | €1,750 | -€50 | -2.8% |
| Other amounts payable | 47/48 | €17,599 | €35,887 | +€18,287 | +104% |
| Accrued charges and deferred income | 492/3 | €290 | €290 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €16,213 | -€17,757 | -€33,970 | |
| Other operating charges | 640/8 | €200 | €258 | +€58 | +28.8% |
| Gross operating margin | 9900 | €12,463 | €7,755 | -€4,707 | -37.8% |
| Operating profit (loss) | 9901 | -€3,950 | €25,254 | +€29,205 | |
| Financial income | 75/76B | €6,213 | €1,485 | -€4,728 | -76.1% |
| Recurring financial income | 75 | €6,213 | €1,485 | -€4,728 | -76.1% |
| Financial charges | 65/66B | €3,198 | €1,853 | -€1,345 | -42.1% |
| Recurring financial charges | 65 | €3,198 | €1,853 | -€1,345 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | -€935 | €24,887 | +€25,822 | |
| Income taxes | 67/77 | €394 | €6,937 | +€6,543 | +1,659% |
| Profit (loss) for the period | 9904 | -€1,330 | €17,949 | +€19,279 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,330 | €17,949 | +€19,279 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.