A & E LIGHTING SERVICES: 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.
A & E LIGHTING SERVICES
Largest movements
- Receivables within one year +€22,586
up €22,586 (+31.7%), from €71,310 to €93,896
of which Other amounts receivable: +€17,959
- Cash -€22,041
down €22,041 (-61.4%), from €35,872 to €13,831
mainly Receivables within one year (-€22,586) and Investment in fixed assets (net) (-€20,496)
- Tangible fixed assets +€15,291
up €15,291 (+770%), from €1,986 to €17,277
of which Furniture and vehicles: +€16,703
- Deferred charges and accrued income +€2,198
new in 2025: €2,198
- Debts after one year +€12,830
new in 2025: €12,830
- Tax, wage and social debts -€7,223
down €7,223 (-41.5%), from €17,396 to €10,173
- Other debts +€4,923
up €4,923 (+35.5%), from €13,879 to €18,802
- Current portion of long-term debt +€3,786
new in 2025: €3,786
- Short-term financial debts +€3,333
new in 2025: €3,333
- Gross operating margin -€24,494
down €24,494 (-69.9%), from €35,030 to €10,536
- Taxes -€10,495
down €10,495 (-93.9%), from €11,173 to €678
- Depreciation +€3,278
up €3,278 (+170%), from €1,927 to €5,205
- Financial charges +€742
up €742 (+631%), from €118 to €860
- Other operating charges +€480
up €480 (+41.3%), from €1,162 to €1,642
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 | €109,168 | €127,201 | +€18,033 | +16.5% |
| Fixed assets | 21/28 | €1,986 | €17,277 | +€15,291 | +770% |
| Tangible fixed assets | 22/27 | €1,986 | €17,277 | +€15,291 | +770% |
| Land and buildings | 22 | €1,412 | - | -€1,412 | |
| Furniture and vehicles | 24 | €574 | €17,277 | +€16,703 | +2,911% |
| Current assets | 29/58 | €107,183 | €109,924 | +€2,742 | +2.6% |
| Amounts receivable within one year | 40/41 | €71,310 | €93,896 | +€22,586 | +31.7% |
| Trade receivables | 40 | €14,001 | €18,628 | +€4,627 | +33.0% |
| Other amounts receivable | 41 | €57,310 | €75,268 | +€17,959 | +31.3% |
| Cash at bank and in hand | 54/58 | €35,872 | €13,831 | -€22,041 | -61.4% |
| Deferred charges and accrued income | 490/1 | - | €2,198 | +€2,198 | |
| Total equity and liabilities | 10/49 | €109,168 | €127,201 | +€18,033 | +16.5% |
| Equity | 10/15 | €75,205 | €77,356 | +€2,151 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,605 | €58,756 | +€2,151 | +3.8% |
| Distributable reserves | 133 | €56,605 | €58,756 | +€2,151 | +3.8% |
| Amounts payable | 17/49 | €33,963 | €49,845 | +€15,882 | +46.8% |
| Amounts payable after more than one year | 17 | - | €12,830 | +€12,830 | |
| Financial debts | 170/4 | - | €12,830 | +€12,830 | |
| Amounts payable within one year | 42/48 | €31,931 | €36,135 | +€4,204 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,786 | +€3,786 | |
| Financial debts | 43 | - | €3,333 | +€3,333 | |
| Credit institutions | 430/8 | - | €3,333 | +€3,333 | |
| Trade debts | 44 | €656 | €41 | -€615 | -93.8% |
| Suppliers | 440/4 | €656 | €41 | -€615 | -93.8% |
| Taxes, remuneration and social security | 45 | €17,396 | €10,173 | -€7,223 | -41.5% |
| Taxes | 450/3 | €17,396 | €10,173 | -€7,223 | -41.5% |
| Other amounts payable | 47/48 | €13,879 | €18,802 | +€4,923 | +35.5% |
| Accrued charges and deferred income | 492/3 | €2,032 | €880 | -€1,152 | -56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,927 | €5,205 | +€3,278 | +170% |
| Other operating charges | 640/8 | €1,162 | €1,642 | +€480 | +41.3% |
| Gross operating margin | 9900 | €35,030 | €10,536 | -€24,494 | -69.9% |
| Operating profit (loss) | 9901 | €31,940 | €3,688 | -€28,252 | -88.5% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €118 | €860 | +€742 | +631% |
| Recurring financial charges | 65 | €118 | €860 | +€742 | +631% |
| Profit (loss) for the period before taxes | 9903 | €31,826 | €2,829 | -€28,997 | -91.1% |
| Income taxes | 67/77 | €11,173 | €678 | -€10,495 | -93.9% |
| Profit (loss) for the period | 9904 | €20,653 | €2,151 | -€18,502 | -89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,653 | €2,151 | -€18,502 | -89.6% |
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 14 October 2026 via checked.be.