TREE LIFE: 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.
TREE LIFE
Largest movements
- Cash -€64,161
down €64,161 (-50.7%), from €126,505 to €62,344
mainly Contributions, distributions and other (-€130,083) and Stocks and contracts (-€10,000)
- Stocks and contracts +€10,000
new in 2025: €10,000
- Tangible fixed assets -€9,962
down €9,962 (-24.5%), from €40,723 to €30,760
- Receivables within one year -€6,667
down €6,667 (-35.4%), from €18,842 to €12,175
of which Trade receivables: -€7,271
- Reserves -€99,784
down €99,784 (-64.1%), from €155,751 to €55,967
- Other debts +€28,746
up €28,746 (+186.0%), from €15,458 to €44,204
- Tax, wage and social debts +€2,126
up €2,126 (+45.0%), from €4,724 to €6,850
of which Remuneration and social security: +€2,300
- Gross operating margin -€28,438
down €28,438 (-35.4%), from €80,268 to €51,830
- Taxes -€6,835
down €6,835 (-40.1%), from €17,035 to €10,200
- Depreciation +€3,352
up €3,352 (+50.7%), from €6,610 to €9,962
- Financial charges -€878
down €878 (-67.3%), from €1,305 to €427
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 | €186,952 | €116,239 | -€70,713 | -37.8% |
| Fixed assets | 21/28 | €40,723 | €30,760 | -€9,962 | -24.5% |
| Tangible fixed assets | 22/27 | €40,723 | €30,760 | -€9,962 | -24.5% |
| Furniture and vehicles | 24 | €40,723 | €30,760 | -€9,962 | -24.5% |
| Current assets | 29/58 | €146,230 | €85,479 | -€60,751 | -41.5% |
| Stocks and contracts in progress | 3 | - | €10,000 | +€10,000 | |
| Contracts in progress | 37 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €18,842 | €12,175 | -€6,667 | -35.4% |
| Trade receivables | 40 | €9,372 | €2,101 | -€7,271 | -77.6% |
| Other amounts receivable | 41 | €9,470 | €10,074 | +€604 | +6.4% |
| Cash at bank and in hand | 54/58 | €126,505 | €62,344 | -€64,161 | -50.7% |
| Deferred charges and accrued income | 490/1 | €882 | €960 | +€77 | +8.7% |
| Total equity and liabilities | 10/49 | €186,952 | €116,239 | -€70,713 | -37.8% |
| Equity | 10/15 | €156,751 | €56,967 | -€99,784 | -63.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €155,751 | €55,967 | -€99,784 | -64.1% |
| Distributable reserves | 133 | €155,751 | €55,967 | -€99,784 | -64.1% |
| Amounts payable | 17/49 | €30,201 | €59,272 | +€29,071 | +96.3% |
| Amounts payable within one year | 42/48 | €30,201 | €59,272 | +€29,071 | +96.3% |
| Trade debts | 44 | €10,019 | €8,218 | -€1,801 | -18.0% |
| Suppliers | 440/4 | €10,019 | €8,218 | -€1,801 | -18.0% |
| Taxes, remuneration and social security | 45 | €4,724 | €6,850 | +€2,126 | +45.0% |
| Taxes | 450/3 | €2,424 | €2,250 | -€174 | -7.2% |
| Remuneration and social security | 454/9 | €2,300 | €4,600 | +€2,300 | +100.0% |
| Other amounts payable | 47/48 | €15,458 | €44,204 | +€28,746 | +186.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,610 | €9,962 | +€3,352 | +50.7% |
| Other operating charges | 640/8 | €1,259 | €1,289 | +€30 | +2.4% |
| Gross operating margin | 9900 | €80,268 | €51,830 | -€28,438 | -35.4% |
| Operating profit (loss) | 9901 | €72,399 | €40,579 | -€31,820 | -44.0% |
| Financial income | 75/76B | €583 | €346 | -€237 | -40.6% |
| Recurring financial income | 75 | €583 | €346 | -€237 | -40.6% |
| Financial charges | 65/66B | €1,305 | €427 | -€878 | -67.3% |
| Recurring financial charges | 65 | €1,305 | €427 | -€878 | -67.3% |
| Profit (loss) for the period before taxes | 9903 | €71,678 | €40,499 | -€31,179 | -43.5% |
| Income taxes | 67/77 | €17,035 | €10,200 | -€6,835 | -40.1% |
| Profit (loss) for the period | 9904 | €54,642 | €30,299 | -€24,343 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,642 | €30,299 | -€24,343 | -44.6% |
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 7 October 2026 via checked.be.