LIFTIFY: 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.
LIFTIFY
Largest movements
- Receivables after one year -€19,738
down €19,738 (-36.5%), from €54,091 to €34,354
- Receivables within one year +€13,313
up €13,313 (+57.4%), from €23,206 to €36,519
of which Trade receivables: +€18,369
- Cash -€5,662
down €5,662 (-47.4%), from €11,949 to €6,287
mainly Contributions, distributions and other (-€19,772) and Investment in fixed assets (net) (-€15,536)
- Tangible fixed assets +€3,201
up €3,201 (+7.0%), from €45,474 to €48,675
of which Other tangible fixed assets: +€12,168
- Reserves -€12,384
down €12,384 (-20.4%), from €60,853 to €48,469
of which Distributable reserves: -€12,384
- Debts after one year -€9,733
down €9,733 (-74.8%), from €13,009 to €3,276
- Tax, wage and social debts +€8,964
up €8,964 (+217.9%), from €4,114 to €13,078
of which Taxes: +€6,837
- Other debts +€5,812
new in 2025: €5,812
- Trade debts -€1,546
down €1,546 (-47.1%), from €3,280 to €1,735
- Gross operating margin +€14,826
up €14,826 (+174.4%), from €8,502 to €23,328
- Taxes +€3,744
up €3,744 (+1856.2%), from €202 to €3,946
- Depreciation +€1,405
up €1,405 (+12.9%), from €10,929 to €12,335
- Other operating charges +€353
up €353 (+82.2%), from €429 to €782
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 | €137,250 | €128,503 | -€8,747 | -6.4% |
| Fixed assets | 21/28 | €46,224 | €49,425 | +€3,201 | +6.9% |
| Tangible fixed assets | 22/27 | €45,474 | €48,675 | +€3,201 | +7.0% |
| Plant, machinery and equipment | 23 | €2,285 | €1,301 | -€984 | -43.1% |
| Furniture and vehicles | 24 | €34,668 | €26,685 | -€7,983 | -23.0% |
| Other tangible fixed assets | 26 | €8,521 | €20,689 | +€12,168 | +142.8% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €91,026 | €79,078 | -€11,948 | -13.1% |
| Amounts receivable after more than one year | 29 | €54,091 | €34,354 | -€19,738 | -36.5% |
| Other amounts receivable | 291 | €54,091 | €34,354 | -€19,738 | -36.5% |
| Amounts receivable within one year | 40/41 | €23,206 | €36,519 | +€13,313 | +57.4% |
| Trade receivables | 40 | €18,150 | €36,519 | +€18,369 | +101.2% |
| Other amounts receivable | 41 | €5,056 | - | -€5,056 | |
| Cash at bank and in hand | 54/58 | €11,949 | €6,287 | -€5,662 | -47.4% |
| Deferred charges and accrued income | 490/1 | €1,780 | €1,919 | +€139 | +7.8% |
| Total equity and liabilities | 10/49 | €137,250 | €128,503 | -€8,747 | -6.4% |
| Equity | 10/15 | €107,254 | €94,869 | -€12,384 | -11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,853 | €48,469 | -€12,384 | -20.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €58,993 | €46,609 | -€12,384 | -21.0% |
| Profit (loss) carried forward | 14 | €27,801 | €27,801 | = | 0.0% |
| Amounts payable | 17/49 | €29,996 | €33,634 | +€3,637 | +12.1% |
| Amounts payable after more than one year | 17 | €13,009 | €3,276 | -€9,733 | -74.8% |
| Financial debts | 170/4 | €13,009 | €3,276 | -€9,733 | -74.8% |
| Amounts payable within one year | 42/48 | €16,987 | €30,358 | +€13,371 | +78.7% |
| Current portion of amounts payable after more than one year | 42 | €9,593 | €9,733 | +€140 | +1.5% |
| Trade debts | 44 | €3,280 | €1,735 | -€1,546 | -47.1% |
| Suppliers | 440/4 | €3,280 | €1,735 | -€1,546 | -47.1% |
| Taxes, remuneration and social security | 45 | €4,114 | €13,078 | +€8,964 | +217.9% |
| Taxes | 450/3 | €4,114 | €10,951 | +€6,837 | +166.2% |
| Remuneration and social security | 454/9 | - | €2,127 | +€2,127 | |
| Other amounts payable | 47/48 | - | €5,812 | +€5,812 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,929 | €12,335 | +€1,405 | +12.9% |
| Other operating charges | 640/8 | €429 | €782 | +€353 | +82.2% |
| Gross operating margin | 9900 | €8,502 | €23,328 | +€14,826 | +174.4% |
| Operating profit (loss) | 9901 | -€2,857 | €10,211 | +€13,068 | |
| Financial income | 75/76B | €1,537 | €1,560 | +€23 | +1.5% |
| Recurring financial income | 75 | €1,537 | €1,560 | +€23 | +1.5% |
| Financial charges | 65/66B | €564 | €438 | -€126 | -22.4% |
| Recurring financial charges | 65 | €564 | €438 | -€126 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,883 | €11,333 | +€13,217 | |
| Income taxes | 67/77 | €202 | €3,946 | +€3,744 | +1856.2% |
| Profit (loss) for the period | 9904 | -€2,085 | €7,388 | +€9,473 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,085 | €7,388 | +€9,473 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.