LIVE LIFE: 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.
LIVE LIFE
Largest movements
- Tangible fixed assets -€6,880
down €6,880 (-3.0%), from €228,309 to €221,429
of which Land and buildings: -€6,464
- Receivables within one year +€6,680
up €6,680 (+80.0%), from €8,348 to €15,028
of which Trade receivables: +€6,307
- Cash +€3,519
up €3,519 (+40.0%), from €8,795 to €12,313
mainly Net result for the year (+€11,478) and Depreciation (+€6,880)
- Debts after one year -€12,176
down €12,176 (-6.7%), from €181,065 to €168,889
- Reserves +€7,963
up €7,963 (+21.4%), from €37,200 to €45,163
- Profit (loss) carried forward +€3,515
no longer reported in 2025 (was -€3,515)
- Trade debts +€3,433
up €3,433 (+64.2%), from €5,350 to €8,784
- Tax, wage and social debts +€2,502
new in 2025: €2,502
- Gross operating margin +€21,502
up €21,502 (+81.3%), from €26,440 to €47,942
- Other operating charges +€7,503
up €7,503 (+113%), from €6,613 to €14,116
- Taxes +€4,110
up €4,110 (+207%), from €1,982 to €6,093
- Financial charges +€1,410
up €1,410 (+17.6%), from €8,000 to €9,409
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 | €246,537 | €249,938 | +€3,401 | +1.4% |
| Fixed assets | 21/28 | €228,309 | €221,429 | -€6,880 | -3.0% |
| Tangible fixed assets | 22/27 | €228,309 | €221,429 | -€6,880 | -3.0% |
| Land and buildings | 22 | €220,476 | €214,013 | -€6,464 | -2.9% |
| Plant, machinery and equipment | 23 | €7,832 | €7,416 | -€417 | -5.3% |
| Current assets | 29/58 | €18,229 | €28,510 | +€10,281 | +56.4% |
| Amounts receivable within one year | 40/41 | €8,348 | €15,028 | +€6,680 | +80.0% |
| Trade receivables | 40 | €7,303 | €13,610 | +€6,307 | +86.4% |
| Other amounts receivable | 41 | €1,045 | €1,417 | +€372 | +35.6% |
| Cash at bank and in hand | 54/58 | €8,795 | €12,313 | +€3,519 | +40.0% |
| Deferred charges and accrued income | 490/1 | €1,086 | €1,169 | +€83 | +7.6% |
| Total equity and liabilities | 10/49 | €246,537 | €249,938 | +€3,401 | +1.4% |
| Equity | 10/15 | €34,685 | €46,163 | +€11,478 | +33.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €37,200 | €45,163 | +€7,963 | +21.4% |
| Distributable reserves | 133 | €37,200 | €45,163 | +€7,963 | +21.4% |
| Profit (loss) carried forward | 14 | -€3,515 | - | +€3,515 | |
| Amounts payable | 17/49 | €211,852 | €203,776 | -€8,077 | -3.8% |
| Amounts payable after more than one year | 17 | €181,065 | €168,889 | -€12,176 | -6.7% |
| Financial debts | 170/4 | €181,065 | €168,889 | -€12,176 | -6.7% |
| Amounts payable within one year | 42/48 | €30,788 | €34,887 | +€4,099 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €11,825 | €12,176 | +€351 | +3.0% |
| Trade debts | 44 | €5,350 | €8,784 | +€3,433 | +64.2% |
| Suppliers | 440/4 | €5,350 | €8,784 | +€3,433 | +64.2% |
| Taxes, remuneration and social security | 45 | - | €2,502 | +€2,502 | |
| Taxes | 450/3 | - | €2,502 | +€2,502 | |
| Other amounts payable | 47/48 | €13,613 | €11,426 | -€2,187 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,880 | €6,880 | = | 0.0% |
| Other operating charges | 640/8 | €6,613 | €14,116 | +€7,503 | +113% |
| Gross operating margin | 9900 | €26,440 | €47,942 | +€21,502 | +81.3% |
| Operating profit (loss) | 9901 | €12,947 | €26,946 | +€13,999 | +108% |
| Financial income | 75/76B | €2 | €34 | +€32 | +2,081% |
| Recurring financial income | 75 | €2 | €34 | +€32 | +2,081% |
| Financial charges | 65/66B | €8,000 | €9,409 | +€1,410 | +17.6% |
| Recurring financial charges | 65 | €8,000 | €9,409 | +€1,410 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €4,949 | €17,571 | +€12,621 | +255% |
| Income taxes | 67/77 | €1,982 | €6,093 | +€4,110 | +207% |
| Profit (loss) for the period | 9904 | €2,967 | €11,478 | +€8,511 | +287% |
| Profit (loss) for the period to be appropriated | 9905 | €2,967 | €11,478 | +€8,511 | +287% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.