LYF CONSULT: 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.
LYF CONSULT
Largest movements
- Cash +€5,042
up €5,042 (+208%), from €2,426 to €7,467
mainly Net result for the year (+€20,420) and Depreciation (+€11,313)
- Stocks and contracts +€4,135
up €4,135 (+95.7%), from €4,322 to €8,456
- Tangible fixed assets -€3,305
down €3,305 (-4.3%), from €76,101 to €72,796
of which Other tangible fixed assets: -€3,999
- Intangible fixed assets -€2,000
down €2,000 (-18.3%), from €10,941 to €8,941
- Profit (loss) carried forward +€20,420
up €20,420 (+19.5%), from €104,597 to €125,017
- Debts after one year -€6,232
down €6,232 (-26.7%), from €23,372 to €17,140
- Trade debts -€5,987
down €5,987 (-51.8%), from €11,568 to €5,581
- Tax, wage and social debts -€5,096
down €5,096 (-21.8%), from €23,355 to €18,259
of which Taxes: -€7,073
- Gross operating margin +€6,367
up €6,367 (+16.3%), from €39,177 to €45,545
- Depreciation +€3,828
up €3,828 (+51.1%), from €7,485 to €11,313
- Other operating charges +€2,470
up €2,470 (+139%), from €1,773 to €4,243
- Staff costs -€2,324
down €2,324, from €1,591 to -€733
- Financial charges +€1,407
up €1,407 (+63.7%), from €2,209 to €3,616
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 | €169,177 | €172,117 | +€2,941 | +1.7% |
| Fixed assets | 21/28 | €87,085 | €81,780 | -€5,305 | -6.1% |
| Intangible fixed assets | 21 | €10,941 | €8,941 | -€2,000 | -18.3% |
| Tangible fixed assets | 22/27 | €76,101 | €72,796 | -€3,305 | -4.3% |
| Plant, machinery and equipment | 23 | €1,011 | €1,197 | +€186 | +18.4% |
| Furniture and vehicles | 24 | €3,321 | €3,829 | +€508 | +15.3% |
| Other tangible fixed assets | 26 | €71,769 | €67,770 | -€3,999 | -5.6% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €82,091 | €90,337 | +€8,246 | +10.0% |
| Stocks and contracts in progress | 3 | €4,322 | €8,456 | +€4,135 | +95.7% |
| Stocks | 30/36 | €4,322 | €8,456 | +€4,135 | +95.7% |
| Amounts receivable within one year | 40/41 | €71,910 | €72,548 | +€638 | +0.9% |
| Trade receivables | 40 | €20,653 | €21,815 | +€1,162 | +5.6% |
| Other amounts receivable | 41 | €51,256 | €50,732 | -€524 | -1.0% |
| Cash at bank and in hand | 54/58 | €2,426 | €7,467 | +€5,042 | +208% |
| Deferred charges and accrued income | 490/1 | €3,434 | €1,866 | -€1,568 | -45.7% |
| Total equity and liabilities | 10/49 | €169,177 | €172,117 | +€2,941 | +1.7% |
| Equity | 10/15 | €104,597 | €125,017 | +€20,420 | +19.5% |
| Profit (loss) carried forward | 14 | €104,597 | €125,017 | +€20,420 | +19.5% |
| Amounts payable | 17/49 | €64,579 | €47,100 | -€17,479 | -27.1% |
| Amounts payable after more than one year | 17 | €23,372 | €17,140 | -€6,232 | -26.7% |
| Financial debts | 170/4 | €23,372 | €17,140 | -€6,232 | -26.7% |
| Amounts payable within one year | 42/48 | €41,043 | €29,960 | -€11,083 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €6,120 | €6,120 | = | 0.0% |
| Trade debts | 44 | €11,568 | €5,581 | -€5,987 | -51.8% |
| Suppliers | 440/4 | €11,568 | €5,581 | -€5,987 | -51.8% |
| Taxes, remuneration and social security | 45 | €23,355 | €18,259 | -€5,096 | -21.8% |
| Taxes | 450/3 | €23,355 | €16,282 | -€7,073 | -30.3% |
| Remuneration and social security | 454/9 | - | €1,977 | +€1,977 | |
| Accrued charges and deferred income | 492/3 | €165 | - | -€165 | |
| Remuneration, social security and pensions | 62 | €1,591 | -€733 | -€2,324 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,485 | €11,313 | +€3,828 | +51.1% |
| Other operating charges | 640/8 | €1,773 | €4,243 | +€2,470 | +139% |
| Gross operating margin | 9900 | €39,177 | €45,545 | +€6,367 | +16.3% |
| Operating profit (loss) | 9901 | €28,328 | €30,722 | +€2,393 | +8.4% |
| Financial income | 75/76B | €15 | €23 | +€8 | +55.0% |
| Recurring financial income | 75 | €15 | €23 | +€8 | +55.0% |
| Financial charges | 65/66B | €2,209 | €3,616 | +€1,407 | +63.7% |
| Recurring financial charges | 65 | €2,209 | €3,616 | +€1,407 | +63.7% |
| Profit (loss) for the period before taxes | 9903 | €26,134 | €27,129 | +€995 | +3.8% |
| Income taxes | 67/77 | €5,959 | €6,710 | +€750 | +12.6% |
| Profit (loss) for the period | 9904 | €20,175 | €20,420 | +€244 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,175 | €20,420 | +€244 | +1.2% |
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 15 October 2026 via checked.be.