LiFra 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.
LiFra Management
Largest movements
- Current investments +€72,911
new in 2025: €72,911
- Cash +€18,004
up €18,004 (+1800400.0%), from €1 to €18,005
mainly Net result for the year (+€83,762) and Tax, wage and social debts (+€24,300)
- Tangible fixed assets +€14,877
new in 2025: €14,877
of which Furniture and vehicles: +€13,751
- Receivables within one year +€6,127
up €6,127 (+5673.1%), from €108 to €6,235
of which Other amounts receivable: +€6,235
- Deferred charges and accrued income -€5,854
down €5,854 (-100.0%), from €5,854 to €0
- Profit (loss) carried forward +€83,762
up €83,762 (+2922.6%), from €2,866 to €86,628
- Tax, wage and social debts +€24,300
up €24,300 (+4050.0%), from €600 to €24,900
- Other debts -€1,406
no longer reported in 2025 (was €1,406)
- Gross operating margin +€111,185
up €111,185 (+2980.8%), from €3,730 to €114,915
- Taxes +€24,474
up €24,474 (+4079.0%), from €600 to €25,074
- Depreciation +€3,812
new in 2025: €3,812
- Financial charges +€2,545
up €2,545 (+964.0%), from €264 to €2,809
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 | €5,963 | €112,028 | +€106,065 | +1778.7% |
| Fixed assets | 21/28 | - | €14,877 | +€14,877 | |
| Tangible fixed assets | 22/27 | - | €14,877 | +€14,877 | |
| Plant, machinery and equipment | 23 | - | €1,126 | +€1,126 | |
| Furniture and vehicles | 24 | - | €13,751 | +€13,751 | |
| Current assets | 29/58 | €5,963 | €97,151 | +€91,188 | +1529.2% |
| Amounts receivable within one year | 40/41 | €108 | €6,235 | +€6,127 | +5673.1% |
| Trade receivables | 40 | €108 | - | -€108 | |
| Other amounts receivable | 41 | - | €6,235 | +€6,235 | |
| Current investments | 50/53 | - | €72,911 | +€72,911 | |
| Cash at bank and in hand | 54/58 | €1 | €18,005 | +€18,004 | +1800400.0% |
| Deferred charges and accrued income | 490/1 | €5,854 | €0 | -€5,854 | -100.0% |
| Total equity and liabilities | 10/49 | €5,963 | €112,028 | +€106,065 | +1778.7% |
| Equity | 10/15 | €3,366 | €87,128 | +€83,762 | +2488.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,866 | €86,628 | +€83,762 | +2922.6% |
| Amounts payable | 17/49 | €2,597 | €24,900 | +€22,303 | +858.8% |
| Amounts payable within one year | 42/48 | €2,597 | €24,900 | +€22,303 | +858.8% |
| Trade debts | 44 | €591 | - | -€591 | |
| Suppliers | 440/4 | €591 | - | -€591 | |
| Taxes, remuneration and social security | 45 | €600 | €24,900 | +€24,300 | +4050.0% |
| Taxes | 450/3 | €600 | €24,900 | +€24,300 | +4050.0% |
| Other amounts payable | 47/48 | €1,406 | - | -€1,406 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,812 | +€3,812 | |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €3,730 | €114,915 | +€111,185 | +2980.8% |
| Operating profit (loss) | 9901 | €3,730 | €110,983 | +€107,253 | +2875.4% |
| Financial income | 75/76B | - | €662 | +€662 | |
| Recurring financial income | 75 | - | €574 | +€574 | |
| Non-recurring financial income | 76B | - | €88 | +€88 | |
| Financial charges | 65/66B | €264 | €2,809 | +€2,545 | +964.0% |
| Recurring financial charges | 65 | €264 | €2,809 | +€2,545 | +964.0% |
| Profit (loss) for the period before taxes | 9903 | €3,466 | €108,836 | +€105,370 | +3040.1% |
| Income taxes | 67/77 | €600 | €25,074 | +€24,474 | +4079.0% |
| Profit (loss) for the period | 9904 | €2,866 | €83,762 | +€80,896 | +2822.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,866 | €83,762 | +€80,896 | +2822.6% |
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 10 October 2026 via checked.be.