AC 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.
AC Lighting
Largest movements
- Cash +€45,428
up €45,428 (+54.1%), from €84,026 to €129,454
mainly Trade debts (+€72,495) and Net result for the year (+€9,385)
- Receivables within one year +€28,406
up €28,406 (+44.8%), from €63,381 to €91,786
of which Trade receivables: +€27,184
- Tangible fixed assets +€6,655
up €6,655 (+198.0%), from €3,361 to €10,016
of which Furniture and vehicles: +€7,009
- Trade debts +€72,495
up €72,495 (+47.7%), from €151,995 to €224,490
- Reserves +€9,385
up €9,385 (+85.4%), from €10,993 to €20,379
- Gross operating margin -€18,710
down €18,710 (-30.4%), from €61,527 to €42,817
- Staff costs -€15,015
down €15,015 (-34.1%), from €44,072 to €29,058
- Taxes -€1,585
down €1,585 (-35.2%), from €4,506 to €2,921
- Depreciation +€853
up €853 (+474.1%), from €180 to €1,033
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 | €173,327 | €255,908 | +€82,582 | +47.6% |
| Fixed assets | 21/28 | €3,361 | €10,476 | +€7,115 | +211.7% |
| Tangible fixed assets | 22/27 | €3,361 | €10,016 | +€6,655 | +198.0% |
| Furniture and vehicles | 24 | - | €7,009 | +€7,009 | |
| Other tangible fixed assets | 26 | €3,361 | €3,006 | -€354 | -10.5% |
| Financial fixed assets | 28 | - | €460 | +€460 | |
| Current assets | 29/58 | €169,966 | €245,433 | +€75,467 | +44.4% |
| Stocks and contracts in progress | 3 | €20,822 | €23,306 | +€2,484 | +11.9% |
| Stocks | 30/36 | €20,822 | €23,306 | +€2,484 | +11.9% |
| Amounts receivable within one year | 40/41 | €63,381 | €91,786 | +€28,406 | +44.8% |
| Trade receivables | 40 | €43,381 | €70,565 | +€27,184 | +62.7% |
| Other amounts receivable | 41 | €19,999 | €21,221 | +€1,222 | +6.1% |
| Cash at bank and in hand | 54/58 | €84,026 | €129,454 | +€45,428 | +54.1% |
| Deferred charges and accrued income | 490/1 | €1,737 | €887 | -€851 | -49.0% |
| Total equity and liabilities | 10/49 | €173,327 | €255,908 | +€82,582 | +47.6% |
| Equity | 10/15 | €15,993 | €25,379 | +€9,385 | +58.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,993 | €20,379 | +€9,385 | +85.4% |
| Distributable reserves | 133 | €10,993 | €20,379 | +€9,385 | +85.4% |
| Amounts payable | 17/49 | €157,333 | €230,530 | +€73,196 | +46.5% |
| Amounts payable within one year | 42/48 | €157,333 | €230,530 | +€73,196 | +46.5% |
| Trade debts | 44 | €151,995 | €224,490 | +€72,495 | +47.7% |
| Suppliers | 440/4 | €151,995 | €224,490 | +€72,495 | +47.7% |
| Advances received on contracts in progress | 46 | - | €740 | +€740 | |
| Taxes, remuneration and social security | 45 | €5,034 | €4,517 | -€516 | -10.3% |
| Taxes | 450/3 | €5,034 | €4,517 | -€516 | -10.3% |
| Other amounts payable | 47/48 | €305 | €782 | +€477 | +156.6% |
| Remuneration, social security and pensions | 62 | €44,072 | €29,058 | -€15,015 | -34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180 | €1,033 | +€853 | +474.1% |
| Other operating charges | 640/8 | €898 | €528 | -€370 | -41.2% |
| Gross operating margin | 9900 | €61,527 | €42,817 | -€18,710 | -30.4% |
| Operating profit (loss) | 9901 | €16,377 | €12,199 | -€4,178 | -25.5% |
| Financial income | 75/76B | €131 | €533 | +€403 | +308.4% |
| Recurring financial income | 75 | €131 | €533 | +€403 | +308.4% |
| Financial charges | 65/66B | €1,008 | €426 | -€582 | -57.7% |
| Recurring financial charges | 65 | €1,008 | €426 | -€582 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | €15,499 | €12,306 | -€3,193 | -20.6% |
| Income taxes | 67/77 | €4,506 | €2,921 | -€1,585 | -35.2% |
| Profit (loss) for the period | 9904 | €10,993 | €9,385 | -€1,608 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,993 | €9,385 | -€1,608 | -14.6% |
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 10 October 2026 via checked.be.