o.lives: 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.
o.lives
Largest movements
- Current investments +€290,000
up €290,000 (+290%), from €100,000 to €390,000
- Cash -€89,618
down €89,618 (-76.1%), from €117,810 to €28,191
mainly Current investments (-€290,000) and Deferred charges and accrued income (-€28,900)
- Deferred charges and accrued income +€28,900
up €28,900 (+547%), from €5,282 to €34,182
- Receivables within one year +€22,938
up €22,938 (+36.9%), from €62,100 to €85,038
- Tangible fixed assets -€8,313
down €8,313 (-67.2%), from €12,362 to €4,049
- Reserves +€185,469
up €185,469 (+83.7%), from €221,545 to €407,014
- Tax, wage and social debts +€58,234
up €58,234 (+82.6%), from €70,475 to €128,708
- Gross operating margin -€49,811
down €49,811 (-16.8%), from €296,128 to €246,318
- Taxes -€11,266
down €11,266 (-16.0%), from €70,504 to €59,238
- Financial income +€5,768
up €5,768 (+390%), from €1,480 to €7,248
- Depreciation +€3,246
up €3,246 (+64.1%), from €5,067 to €8,313
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 | €297,553 | €541,460 | +€243,907 | +82.0% |
| Fixed assets | 21/28 | €12,362 | €4,049 | -€8,313 | -67.2% |
| Tangible fixed assets | 22/27 | €12,362 | €4,049 | -€8,313 | -67.2% |
| Furniture and vehicles | 24 | €12,362 | €4,049 | -€8,313 | -67.2% |
| Current assets | 29/58 | €285,192 | €537,411 | +€252,220 | +88.4% |
| Amounts receivable within one year | 40/41 | €62,100 | €85,038 | +€22,938 | +36.9% |
| Other amounts receivable | 41 | €62,100 | €85,038 | +€22,938 | +36.9% |
| Current investments | 50/53 | €100,000 | €390,000 | +€290,000 | +290% |
| Cash at bank and in hand | 54/58 | €117,810 | €28,191 | -€89,618 | -76.1% |
| Deferred charges and accrued income | 490/1 | €5,282 | €34,182 | +€28,900 | +547% |
| Total equity and liabilities | 10/49 | €297,553 | €541,460 | +€243,907 | +82.0% |
| Equity | 10/15 | €224,545 | €410,014 | +€185,469 | +82.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €221,545 | €407,014 | +€185,469 | +83.7% |
| Distributable reserves | 133 | €221,545 | €407,014 | +€185,469 | +83.7% |
| Amounts payable | 17/49 | €73,009 | €131,447 | +€58,438 | +80.0% |
| Amounts payable within one year | 42/48 | €71,363 | €129,650 | +€58,287 | +81.7% |
| Trade debts | 44 | €888 | €941 | +€53 | +6.0% |
| Suppliers | 440/4 | €888 | €941 | +€53 | +6.0% |
| Taxes, remuneration and social security | 45 | €70,475 | €128,708 | +€58,234 | +82.6% |
| Taxes | 450/3 | €70,475 | €128,708 | +€58,234 | +82.6% |
| Accrued charges and deferred income | 492/3 | €1,646 | €1,797 | +€151 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,067 | €8,313 | +€3,246 | +64.1% |
| Other operating charges | 640/8 | €427 | €438 | +€12 | +2.7% |
| Gross operating margin | 9900 | €296,128 | €246,318 | -€49,811 | -16.8% |
| Operating profit (loss) | 9901 | €290,634 | €237,566 | -€53,068 | -18.3% |
| Financial income | 75/76B | €1,480 | €7,248 | +€5,768 | +390% |
| Recurring financial income | 75 | €1,480 | €7,248 | +€5,768 | +390% |
| Financial charges | 65/66B | €65 | €107 | +€41 | +63.3% |
| Recurring financial charges | 65 | €65 | €107 | +€41 | +63.3% |
| Profit (loss) for the period before taxes | 9903 | €292,049 | €244,707 | -€47,342 | -16.2% |
| Income taxes | 67/77 | €70,504 | €59,238 | -€11,266 | -16.0% |
| Profit (loss) for the period | 9904 | €221,545 | €185,469 | -€36,076 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €221,545 | €185,469 | -€36,076 | -16.3% |
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 27 October 2026 via checked.be.