LIFRA CONSULTANCY: 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.
LIFRA CONSULTANCY
Largest movements
- Stocks and contracts -€140,000
no longer reported in 2025 (was €140,000)
- Cash -€18,304
down €18,304 (-84.9%), from €21,555 to €3,251
mainly Other debts (-€190,320) and Accrued charges and deferred income (-€9,275)
- Other debts -€190,320
no longer reported in 2025 (was €190,320)
- Reserves +€37,253
up €37,253 (+25.0%), from €148,990 to €186,243
- Accrued charges and deferred income -€9,275
no longer reported in 2025 (was €9,275)
- Gross operating margin +€21,740
up €21,740 (+62.8%), from €34,631 to €56,371
- Financial charges -€10,577
down €10,577 (-87.7%), from €12,055 to €1,478
- Taxes +€10,483
up €10,483 (+145%), from €7,214 to €17,697
- Financial income +€574
up €574 (+5,313%), from €11 to €585
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 | €373,557 | €214,714 | -€158,843 | -42.5% |
| Fixed assets | 21/28 | €18,500 | €18,500 | = | 0.0% |
| Financial fixed assets | 28 | €18,500 | €18,500 | = | 0.0% |
| Current assets | 29/58 | €355,057 | €196,214 | -€158,843 | -44.7% |
| Stocks and contracts in progress | 3 | €140,000 | - | -€140,000 | |
| Stocks | 30/36 | €140,000 | - | -€140,000 | |
| Amounts receivable within one year | 40/41 | €193,318 | €192,776 | -€542 | -0.3% |
| Trade receivables | 40 | €18,000 | €17,000 | -€1,000 | -5.6% |
| Other amounts receivable | 41 | €175,318 | €175,776 | +€458 | +0.3% |
| Cash at bank and in hand | 54/58 | €21,555 | €3,251 | -€18,304 | -84.9% |
| Deferred charges and accrued income | 490/1 | €185 | €187 | +€3 | +1.4% |
| Total equity and liabilities | 10/49 | €373,557 | €214,714 | -€158,843 | -42.5% |
| Equity | 10/15 | €167,590 | €204,843 | +€37,253 | +22.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €148,990 | €186,243 | +€37,253 | +25.0% |
| Distributable reserves | 133 | €148,990 | €186,243 | +€37,253 | +25.0% |
| Amounts payable | 17/49 | €205,967 | €9,871 | -€196,096 | -95.2% |
| Amounts payable within one year | 42/48 | €196,692 | €9,871 | -€186,821 | -95.0% |
| Trade debts | 44 | - | €30 | +€30 | |
| Suppliers | 440/4 | - | €30 | +€30 | |
| Taxes, remuneration and social security | 45 | €6,373 | €9,841 | +€3,468 | +54.4% |
| Taxes | 450/3 | €6,373 | €9,841 | +€3,468 | +54.4% |
| Other amounts payable | 47/48 | €190,320 | - | -€190,320 | |
| Accrued charges and deferred income | 492/3 | €9,275 | - | -€9,275 | |
| Other operating charges | 640/8 | €479 | €527 | +€48 | +10.1% |
| Gross operating margin | 9900 | €34,631 | €56,371 | +€21,740 | +62.8% |
| Operating profit (loss) | 9901 | €34,152 | €55,843 | +€21,691 | +63.5% |
| Financial income | 75/76B | €11 | €585 | +€574 | +5,313% |
| Recurring financial income | 75 | €11 | €585 | +€574 | +5,313% |
| Financial charges | 65/66B | €12,055 | €1,478 | -€10,577 | -87.7% |
| Recurring financial charges | 65 | €12,055 | €1,478 | -€10,577 | -87.7% |
| Profit (loss) for the period before taxes | 9903 | €22,108 | €54,950 | +€32,842 | +149% |
| Income taxes | 67/77 | €7,214 | €17,697 | +€10,483 | +145% |
| Profit (loss) for the period | 9904 | €14,894 | €37,253 | +€22,359 | +150% |
| Profit (loss) for the period to be appropriated | 9905 | €14,894 | €37,253 | +€22,359 | +150% |
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 16 October 2026 via checked.be.