3D LIGHTING: 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.
3D LIGHTING
Largest movements
- Tangible fixed assets +€31,867
up €31,867 (+1697.3%), from €1,877 to €33,744
- Current assets -€17,769
down €17,769 (-8.8%), from €201,325 to €183,556
of which Receivables within one year: -€18,429
- Debts after one year +€29,521
new in 2021: €29,521
- Equity -€13,620
down €13,620 (-9.4%), from €144,517 to €130,898
of which Profit (loss) carried forward: -€13,620
- Gross operating margin -€56,138
down €56,138 (-86.5%), from €64,881 to €8,743
- Taxes -€41,561
down €41,561, from €29,744 to -€11,817
- Depreciation +€7,594
up €7,594 (+286.4%), from €2,651 to €10,245
From the 2020 result to the 2021 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €203,610 | €217,707 | +€14,098 | +6.9% |
| Fixed assets | 21/28 | €2,284 | €34,151 | +€31,867 | +1395.1% |
| Tangible fixed assets | 22/27 | €1,877 | €33,744 | +€31,867 | +1697.3% |
| Financial fixed assets | 28 | €407 | €407 | = | 0.0% |
| Current assets | 29/58 | €201,325 | €183,556 | -€17,769 | -8.8% |
| Amounts receivable within one year | 40/41 | €193,852 | €175,423 | -€18,429 | -9.5% |
| Cash at bank and in hand | 54/58 | €2,950 | €7,900 | +€4,950 | +167.8% |
| Total equity and liabilities | 10/49 | €203,610 | €217,707 | +€14,098 | +6.9% |
| Equity | 10/15 | €144,517 | €130,898 | -€13,620 | -9.4% |
| Contributions | 10/11 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,457 | €122,838 | -€13,620 | -10.0% |
| Amounts payable | 17/49 | €59,092 | €86,810 | +€27,717 | +46.9% |
| Amounts payable after more than one year | 17 | - | €29,521 | +€29,521 | |
| Amounts payable within one year | 42/48 | €59,092 | €57,288 | -€1,804 | -3.1% |
| Trade debts | 44 | €269 | €27,049 | +€26,780 | +9958.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,651 | €10,245 | +€7,594 | +286.4% |
| Gross operating margin | 9900 | €64,881 | €8,743 | -€56,138 | -86.5% |
| Operating profit (loss) | 9901 | €45,488 | -€24,517 | -€70,005 | |
| Recurring financial income | 75 | €143 | €291 | +€148 | +103.5% |
| Recurring financial charges | 65 | €1,204 | €1,211 | +€6 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €44,427 | -€25,436 | -€69,864 | |
| Income taxes | 67/77 | €29,744 | -€11,817 | -€41,561 | |
| Profit (loss) for the period | 9904 | €14,683 | -€13,620 | -€28,303 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,683 | -€13,620 | -€28,303 |
Source: filed annual accounts (NBB), financial years ended 30 June 2020 and 30 June 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.