Lyfe2: 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.
Lyfe2
Largest movements
- Cash +€56,520
up €56,520 (+99.2%), from €56,953 to €113,473
mainly Provisions (+€34,600) and Net result for the year (+€22,525)
- Receivables within one year +€4,728
up €4,728 (+26.8%), from €17,633 to €22,361
of which Trade receivables: +€3,237
- Deferred charges and accrued income -€1,468
down €1,468 (-79.9%), from €1,837 to €369
- Provisions +€34,600
up €34,600 (+100.0%), from €34,600 to €69,200
- Profit (loss) carried forward +€22,525
up €22,525 (+241.5%), from €9,328 to €31,854
- Trade debts +€1,704
new in 2025: €1,704
- Gross operating margin +€8,484
up €8,484 (+14.8%), from €57,227 to €65,711
- Taxes -€5,539
down €5,539 (-45.5%), from €12,179 to €6,640
- Financial charges +€780
up €780 (+79.2%), from €986 to €1,766
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.
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 | €77,859 | €137,053 | +€59,193 | +76.0% |
| Fixed assets | 21/28 | €1,436 | €850 | -€586 | -40.8% |
| Tangible fixed assets | 22/27 | €1,436 | €850 | -€586 | -40.8% |
| Plant, machinery and equipment | 23 | €1,436 | €850 | -€586 | -40.8% |
| Current assets | 29/58 | €76,423 | €136,203 | +€59,780 | +78.2% |
| Amounts receivable within one year | 40/41 | €17,633 | €22,361 | +€4,728 | +26.8% |
| Trade receivables | 40 | €12,874 | €16,111 | +€3,237 | +25.1% |
| Other amounts receivable | 41 | €4,759 | €6,250 | +€1,491 | +31.3% |
| Cash at bank and in hand | 54/58 | €56,953 | €113,473 | +€56,520 | +99.2% |
| Deferred charges and accrued income | 490/1 | €1,837 | €369 | -€1,468 | -79.9% |
| Total equity and liabilities | 10/49 | €77,859 | €137,053 | +€59,193 | +76.0% |
| Equity | 10/15 | €14,328 | €36,854 | +€22,525 | +157.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,328 | €31,854 | +€22,525 | +241.5% |
| Provisions and deferred taxes | 16 | €34,600 | €69,200 | +€34,600 | +100.0% |
| Provisions for liabilities and charges | 160/5 | €34,600 | €69,200 | +€34,600 | +100.0% |
| Other liabilities and charges | 164/5 | €34,600 | €69,200 | +€34,600 | +100.0% |
| Amounts payable | 17/49 | €28,931 | €30,999 | +€2,068 | +7.1% |
| Amounts payable within one year | 42/48 | €28,931 | €30,999 | +€2,068 | +7.1% |
| Trade debts | 44 | - | €1,704 | +€1,704 | |
| Suppliers | 440/4 | - | €1,704 | +€1,704 | |
| Taxes, remuneration and social security | 45 | €28,931 | €29,295 | +€364 | +1.3% |
| Taxes | 450/3 | €28,931 | €29,295 | +€364 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €323 | €586 | +€263 | +81.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €34,600 | €34,600 | = | 0.0% |
| Gross operating margin | 9900 | €57,227 | €65,711 | +€8,484 | +14.8% |
| Operating profit (loss) | 9901 | €22,304 | €30,525 | +€8,221 | +36.9% |
| Financial income | 75/76B | €188 | €406 | +€218 | +115.5% |
| Recurring financial income | 75 | €188 | €406 | +€218 | +115.5% |
| Financial charges | 65/66B | €986 | €1,766 | +€780 | +79.2% |
| Recurring financial charges | 65 | €986 | €1,766 | +€780 | +79.2% |
| Profit (loss) for the period before taxes | 9903 | €21,507 | €29,165 | +€7,658 | +35.6% |
| Income taxes | 67/77 | €12,179 | €6,640 | -€5,539 | -45.5% |
| Profit (loss) for the period | 9904 | €9,328 | €22,525 | +€13,197 | +141.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,328 | €22,525 | +€13,197 | +141.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.