REA-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.
REA-LIFE+
Largest movements
- Tangible fixed assets +€19,973
up €19,973 (+1,125%), from €1,776 to €21,749
of which Furniture and vehicles: +€19,213
- Cash -€16,090
down €16,090 (-50.2%), from €32,083 to €15,993
mainly Investment in fixed assets (net) (-€25,418) and Tax, wage and social debts (-€7,941)
- Receivables within one year -€1,164
down €1,164 (-19.4%), from €6,007 to €4,843
of which Trade receivables: -€623
- Deferred charges and accrued income +€483
new in 2025: €483
- Tax, wage and social debts -€7,941
down €7,941 (-83.3%), from €9,530 to €1,589
- Other debts +€7,800
up €7,800 (+3,630%), from €215 to €8,015
- Reserves +€2,899
up €2,899 (+11.3%), from €25,615 to €28,513
- Trade debts +€444
up €444 (+17.7%), from €2,507 to €2,951
- Depreciation +€4,978
up €4,978 (+1,065%), from €467 to €5,445
- Financial charges -€3,652
down €3,652 (-98.8%), from €3,697 to €45
of which Non-recurring financial charges: -€3,645
- Gross operating margin +€3,557
up €3,557 (+60.0%), from €5,929 to €9,486
- Taxes +€520
up €520 (+107%), from €486 to €1,006
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 | €39,866 | €43,068 | +€3,201 | +8.0% |
| Fixed assets | 21/28 | €1,776 | €21,749 | +€19,973 | +1,125% |
| Tangible fixed assets | 22/27 | €1,776 | €21,749 | +€19,973 | +1,125% |
| Plant, machinery and equipment | 23 | - | €760 | +€760 | |
| Furniture and vehicles | 24 | €1,776 | €20,989 | +€19,213 | +1,082% |
| Current assets | 29/58 | €38,090 | €21,319 | -€16,772 | -44.0% |
| Amounts receivable within one year | 40/41 | €6,007 | €4,843 | -€1,164 | -19.4% |
| Trade receivables | 40 | €1,951 | €1,329 | -€623 | -31.9% |
| Other amounts receivable | 41 | €4,055 | €3,514 | -€541 | -13.3% |
| Cash at bank and in hand | 54/58 | €32,083 | €15,993 | -€16,090 | -50.2% |
| Deferred charges and accrued income | 490/1 | - | €483 | +€483 | |
| Total equity and liabilities | 10/49 | €39,866 | €43,068 | +€3,201 | +8.0% |
| Equity | 10/15 | €27,615 | €30,513 | +€2,899 | +10.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €25,615 | €28,513 | +€2,899 | +11.3% |
| Distributable reserves | 133 | €25,615 | €28,513 | +€2,899 | +11.3% |
| Amounts payable | 17/49 | €12,252 | €12,554 | +€303 | +2.5% |
| Amounts payable within one year | 42/48 | €12,252 | €12,554 | +€303 | +2.5% |
| Trade debts | 44 | €2,507 | €2,951 | +€444 | +17.7% |
| Suppliers | 440/4 | €2,507 | €2,951 | +€444 | +17.7% |
| Taxes, remuneration and social security | 45 | €9,530 | €1,589 | -€7,941 | -83.3% |
| Taxes | 450/3 | €9,530 | €1,589 | -€7,941 | -83.3% |
| Other amounts payable | 47/48 | €215 | €8,015 | +€7,800 | +3,630% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €467 | €5,445 | +€4,978 | +1,065% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €5,929 | €9,486 | +€3,557 | +60.0% |
| Operating profit (loss) | 9901 | €5,321 | €3,896 | -€1,425 | -26.8% |
| Financial income | 75/76B | €39 | €54 | +€14 | +36.7% |
| Recurring financial income | 75 | €39 | €54 | +€14 | +36.7% |
| Financial charges | 65/66B | €3,697 | €45 | -€3,652 | -98.8% |
| Recurring financial charges | 65 | €52 | €45 | -€7 | -13.7% |
| Non-recurring financial charges | 66B | €3,645 | - | -€3,645 | |
| Profit (loss) for the period before taxes | 9903 | €1,663 | €3,905 | +€2,242 | +135% |
| Income taxes | 67/77 | €486 | €1,006 | +€520 | +107% |
| Profit (loss) for the period | 9904 | €1,177 | €2,899 | +€1,721 | +146% |
| Profit (loss) for the period to be appropriated | 9905 | €1,177 | €2,899 | +€1,721 | +146% |
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 31 October 2026 via checked.be.