LIFRA: 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.
LIFRA
Largest movements
- Cash -€7,346
down €7,346 (-53.8%), from €13,644 to €6,299
mainly Other debts (-€15,603) and Net result for the year (-€2,142)
- Receivables within one year -€6,317
down €6,317 (-44.9%), from €14,075 to €7,758
of which Trade receivables: -€6,141
- Other debts -€15,603
down €15,603 (-21.4%), from €72,885 to €57,282
- Trade debts +€2,346
up €2,346 (+286.5%), from €819 to €3,165
- Profit (loss) carried forward -€2,142
down €2,142 (-3.3%), from -€64,061 to -€66,203
- Tax, wage and social debts +€1,736
new in 2025: €1,736
- Gross operating margin -€7,457
down €7,457, from €6,828 to -€629
- Other operating charges +€780
up €780 (+158.1%), from €494 to €1,274
- Financial charges +€117
up €117 (+95.4%), from €123 to €239
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 | €29,169 | €15,507 | -€13,662 | -46.8% |
| Current assets | 29/58 | €29,169 | €15,507 | -€13,662 | -46.8% |
| Stocks and contracts in progress | 3 | €1,450 | €1,450 | = | 0.0% |
| Stocks | 30/36 | €1,450 | €1,450 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,075 | €7,758 | -€6,317 | -44.9% |
| Trade receivables | 40 | €13,799 | €7,658 | -€6,141 | -44.5% |
| Other amounts receivable | 41 | €276 | €100 | -€176 | -63.6% |
| Cash at bank and in hand | 54/58 | €13,644 | €6,299 | -€7,346 | -53.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €29,169 | €15,507 | -€13,662 | -46.8% |
| Equity | 10/15 | -€44,535 | -€46,676 | -€2,142 | -4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €927 | €927 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €927 | €927 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,061 | -€66,203 | -€2,142 | -3.3% |
| Amounts payable | 17/49 | €73,703 | €62,183 | -€11,521 | -15.6% |
| Amounts payable within one year | 42/48 | €73,703 | €62,183 | -€11,521 | -15.6% |
| Trade debts | 44 | €819 | €3,165 | +€2,346 | +286.5% |
| Suppliers | 440/4 | €819 | €3,165 | +€2,346 | +286.5% |
| Taxes, remuneration and social security | 45 | - | €1,736 | +€1,736 | |
| Taxes | 450/3 | - | €1,736 | +€1,736 | |
| Other amounts payable | 47/48 | €72,885 | €57,282 | -€15,603 | -21.4% |
| Other operating charges | 640/8 | €494 | €1,274 | +€780 | +158.1% |
| Gross operating margin | 9900 | €6,828 | -€629 | -€7,457 | |
| Operating profit (loss) | 9901 | €6,334 | -€1,902 | -€8,237 | |
| Financial charges | 65/66B | €123 | €239 | +€117 | +95.4% |
| Recurring financial charges | 65 | €123 | €239 | +€117 | +95.4% |
| Profit (loss) for the period before taxes | 9903 | €6,212 | -€2,142 | -€8,353 | |
| Profit (loss) for the period | 9904 | €6,212 | -€2,142 | -€8,353 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,212 | -€2,142 | -€8,353 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.