RAISING 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.
RAISING LIFE
Largest movements
- Cash -€3,163
down €3,163 (-19.1%), from €16,556 to €13,394
mainly Net result for the year (-€10,436) and Trade debts (-€2,310)
- Receivables within one year -€2,808
down €2,808 (-75.2%), from €3,734 to €926
of which Trade receivables: -€2,876
- Deferred charges and accrued income -€1,860
down €1,860 (-74.4%), from €2,500 to €640
- Tangible fixed assets -€433
down €433 (-43.0%), from €1,006 to €573
- Profit (loss) carried forward -€10,436
down €10,436 (-75.2%), from €13,885 to €3,450
- Other debts +€4,549
up €4,549 (+125.2%), from €3,634 to €8,183
- Trade debts -€2,310
no longer reported in 2025 (was €2,310)
- Gross operating margin -€16,336
down €16,336, from €6,611 to -€9,724
- Financial income -€681
down €681 (-96.6%), from €705 to €24
- Other operating charges -€405
down €405 (-91.0%), from €445 to €40
- Financial charges -€159
down €159 (-37.6%), from €421 to €263
- Depreciation +€140
up €140 (+47.8%), from €293 to €433
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 | €23,796 | €15,533 | -€8,263 | -34.7% |
| Fixed assets | 21/28 | €1,006 | €573 | -€433 | -43.0% |
| Tangible fixed assets | 22/27 | €1,006 | €573 | -€433 | -43.0% |
| Furniture and vehicles | 24 | €1,006 | €573 | -€433 | -43.0% |
| Current assets | 29/58 | €22,790 | €14,960 | -€7,830 | -34.4% |
| Amounts receivable within one year | 40/41 | €3,734 | €926 | -€2,808 | -75.2% |
| Trade receivables | 40 | €3,502 | €626 | -€2,876 | -82.1% |
| Other amounts receivable | 41 | €231 | €300 | +€68 | +29.4% |
| Cash at bank and in hand | 54/58 | €16,556 | €13,394 | -€3,163 | -19.1% |
| Deferred charges and accrued income | 490/1 | €2,500 | €640 | -€1,860 | -74.4% |
| Total equity and liabilities | 10/49 | €23,796 | €15,533 | -€8,263 | -34.7% |
| Equity | 10/15 | €16,885 | €6,450 | -€10,436 | -61.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,885 | €3,450 | -€10,436 | -75.2% |
| Amounts payable | 17/49 | €6,910 | €9,083 | +€2,173 | +31.4% |
| Amounts payable within one year | 42/48 | €6,845 | €9,083 | +€2,238 | +32.7% |
| Trade debts | 44 | €2,310 | - | -€2,310 | |
| Suppliers | 440/4 | €2,310 | - | -€2,310 | |
| Taxes, remuneration and social security | 45 | €900 | €900 | = | 0.0% |
| Taxes | 450/3 | €900 | - | -€900 | |
| Remuneration and social security | 454/9 | - | €900 | +€900 | |
| Other amounts payable | 47/48 | €3,634 | €8,183 | +€4,549 | +125.2% |
| Accrued charges and deferred income | 492/3 | €66 | - | -€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €293 | €433 | +€140 | +47.8% |
| Other operating charges | 640/8 | €445 | €40 | -€405 | -91.0% |
| Gross operating margin | 9900 | €6,611 | -€9,724 | -€16,336 | |
| Operating profit (loss) | 9901 | €5,873 | -€10,197 | -€16,070 | |
| Financial income | 75/76B | €705 | €24 | -€681 | -96.6% |
| Recurring financial income | 75 | €705 | €24 | -€681 | -96.6% |
| Financial charges | 65/66B | €421 | €263 | -€159 | -37.6% |
| Recurring financial charges | 65 | €421 | €263 | -€159 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €6,157 | -€10,436 | -€16,593 | |
| Profit (loss) for the period | 9904 | €6,157 | -€10,436 | -€16,593 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,157 | -€10,436 | -€16,593 |
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 12 October 2026 via checked.be.