LIFRA SRL: 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 SRL
Largest movements
- Receivables after one year -€35,921
no longer reported in 2025 (was €35,921)
- Cash +€28,755
up €28,755 (+77.9%), from €36,899 to €65,654
mainly Receivables after one year (+€35,921) and Net result for the year (+€33,437)
- Other debts -€45,348
down €45,348 (-91.3%), from €49,680 to €4,332
- Profit (loss) carried forward +€33,437
up €33,437 (+377%), from €8,877 to €42,314
- Tax, wage and social debts +€3,907
up €3,907 (+154%), from €2,537 to €6,443
- Gross operating margin +€4,065
up €4,065 (+10.0%), from €40,577 to €44,642
- Taxes +€3,586
up €3,586 (+43.8%), from €8,180 to €11,766
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 | €90,093 | €82,088 | -€8,005 | -8.9% |
| Current assets | 29/58 | €90,093 | €82,088 | -€8,005 | -8.9% |
| Amounts receivable after more than one year | 29 | €35,921 | - | -€35,921 | |
| Other amounts receivable | 291 | €35,921 | - | -€35,921 | |
| Amounts receivable within one year | 40/41 | €17,273 | €16,435 | -€839 | -4.9% |
| Trade receivables | 40 | €14,479 | €16,435 | +€1,956 | +13.5% |
| Other amounts receivable | 41 | €2,794 | - | -€2,794 | |
| Cash at bank and in hand | 54/58 | €36,899 | €65,654 | +€28,755 | +77.9% |
| Total equity and liabilities | 10/49 | €90,093 | €82,088 | -€8,005 | -8.9% |
| Equity | 10/15 | €37,877 | €71,314 | +€33,437 | +88.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €27,000 | €27,000 | = | 0.0% |
| Distributable reserves | 133 | €27,000 | €27,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,877 | €42,314 | +€33,437 | +377% |
| Amounts payable | 17/49 | €52,217 | €10,775 | -€41,442 | -79.4% |
| Amounts payable within one year | 42/48 | €52,217 | €10,775 | -€41,442 | -79.4% |
| Taxes, remuneration and social security | 45 | €2,537 | €6,443 | +€3,907 | +154% |
| Taxes | 450/3 | €2,537 | €6,443 | +€3,907 | +154% |
| Other amounts payable | 47/48 | €49,680 | €4,332 | -€45,348 | -91.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €40,577 | €44,642 | +€4,065 | +10.0% |
| Operating profit (loss) | 9901 | €40,189 | €44,242 | +€4,053 | +10.1% |
| Financial income | 75/76B | €777 | €1,128 | +€352 | +45.3% |
| Recurring financial income | 75 | €777 | €1,128 | +€352 | +45.3% |
| Financial charges | 65/66B | €207 | €167 | -€40 | -19.4% |
| Recurring financial charges | 65 | €207 | €167 | -€40 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €40,759 | €45,203 | +€4,444 | +10.9% |
| Income taxes | 67/77 | €8,180 | €11,766 | +€3,586 | +43.8% |
| Profit (loss) for the period | 9904 | €32,579 | €33,437 | +€858 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,579 | €33,437 | +€858 | +2.6% |
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 20 October 2026 via checked.be.