BackLAIght: 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.
BackLAIght
Largest movements
- Cash +€82,374
up €82,374 (+88.3%), from €93,288 to €175,662
mainly Net result for the year (+€52,920) and Tax, wage and social debts (+€18,987)
- Receivables within one year -€10,974
down €10,974 (-96.7%), from €11,351 to €377
of which Trade receivables: -€10,800
- Reserves +€52,920
up €52,920 (+66.6%), from €79,511 to €132,431
- Tax, wage and social debts +€18,987
up €18,987 (+95.1%), from €19,959 to €38,946
of which Taxes: +€16,297
- Gross operating margin -€33,273
down €33,273 (-33.3%), from €99,783 to €66,510
- Taxes -€6,599
down €6,599 (-33.1%), from €19,959 to €13,360
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 | €104,639 | €178,269 | +€73,630 | +70.4% |
| Fixed assets | 21/28 | - | €1,440 | +€1,440 | |
| Tangible fixed assets | 22/27 | - | €1,440 | +€1,440 | |
| Plant, machinery and equipment | 23 | - | €1,440 | +€1,440 | |
| Current assets | 29/58 | €104,639 | €176,829 | +€72,190 | +69.0% |
| Amounts receivable within one year | 40/41 | €11,351 | €377 | -€10,974 | -96.7% |
| Trade receivables | 40 | €10,800 | - | -€10,800 | |
| Other amounts receivable | 41 | €551 | €377 | -€174 | -31.6% |
| Cash at bank and in hand | 54/58 | €93,288 | €175,662 | +€82,374 | +88.3% |
| Deferred charges and accrued income | 490/1 | - | €790 | +€790 | |
| Total equity and liabilities | 10/49 | €104,639 | €178,269 | +€73,630 | +70.4% |
| Equity | 10/15 | €83,511 | €136,431 | +€52,920 | +63.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €79,511 | €132,431 | +€52,920 | +66.6% |
| Distributable reserves | 133 | €79,511 | €132,431 | +€52,920 | +66.6% |
| Amounts payable | 17/49 | €21,128 | €41,837 | +€20,710 | +98.0% |
| Amounts payable within one year | 42/48 | €21,128 | €41,837 | +€20,710 | +98.0% |
| Trade debts | 44 | €33 | €204 | +€171 | +518.3% |
| Suppliers | 440/4 | €33 | €204 | +€171 | +518.3% |
| Taxes, remuneration and social security | 45 | €19,959 | €38,946 | +€18,987 | +95.1% |
| Taxes | 450/3 | €19,959 | €36,256 | +€16,297 | +81.7% |
| Remuneration and social security | 454/9 | - | €2,691 | +€2,691 | |
| Other amounts payable | 47/48 | €1,136 | €2,687 | +€1,552 | +136.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €50 | +€50 | |
| Other operating charges | 640/8 | - | €18 | +€18 | |
| Gross operating margin | 9900 | €99,783 | €66,510 | -€33,273 | -33.3% |
| Operating profit (loss) | 9901 | €99,783 | €66,442 | -€33,341 | -33.4% |
| Financial income | 75/76B | €54 | €58 | +€4 | +7.1% |
| Recurring financial income | 75 | €54 | €58 | +€4 | +7.1% |
| Financial charges | 65/66B | €366 | €219 | -€147 | -40.2% |
| Recurring financial charges | 65 | €366 | €219 | -€147 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €99,470 | €66,280 | -€33,190 | -33.4% |
| Income taxes | 67/77 | €19,959 | €13,360 | -€6,599 | -33.1% |
| Profit (loss) for the period | 9904 | €79,511 | €52,920 | -€26,591 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €79,511 | €52,920 | -€26,591 | -33.4% |
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 3 October 2026 via checked.be.