BE-LICHT: 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.
BE-LICHT
Largest movements
- Cash +€157,806
up €157,806 (+24.6%), from €642,612 to €800,418
mainly Net result for the year (+€628,660) and Other debts (+€146,000)
- Stocks and contracts -€28,616
down €28,616 (-13.6%), from €211,133 to €182,517
- Other debts +€146,000
up €146,000 (+30.3%), from €482,000 to €628,000
- Trade debts -€13,322
down €13,322 (-30.7%), from €43,400 to €30,078
- Gross operating margin +€192,691
up €192,691 (+28.4%), from €677,554 to €870,245
- Staff costs +€37,659
up €37,659 (+16.6%), from €227,200 to €264,859
- Financial income -€8,987
down €8,987 (-23.6%), from €38,095 to €29,108
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 | €976,450 | €1,101,731 | +€125,281 | +12.8% |
| Fixed assets | 21/28 | €7,747 | €4,881 | -€2,867 | -37.0% |
| Tangible fixed assets | 22/27 | €7,747 | €4,881 | -€2,867 | -37.0% |
| Furniture and vehicles | 24 | €7,747 | €4,881 | -€2,867 | -37.0% |
| Current assets | 29/58 | €968,702 | €1,096,850 | +€128,148 | +13.2% |
| Stocks and contracts in progress | 3 | €211,133 | €182,517 | -€28,616 | -13.6% |
| Stocks | 30/36 | €211,133 | €182,517 | -€28,616 | -13.6% |
| Amounts receivable within one year | 40/41 | €112,749 | €110,723 | -€2,026 | -1.8% |
| Trade receivables | 40 | €111,165 | €107,018 | -€4,147 | -3.7% |
| Other amounts receivable | 41 | €1,584 | €3,705 | +€2,121 | +134% |
| Cash at bank and in hand | 54/58 | €642,612 | €800,418 | +€157,806 | +24.6% |
| Deferred charges and accrued income | 490/1 | €2,208 | €3,192 | +€984 | +44.5% |
| Total equity and liabilities | 10/49 | €976,450 | €1,101,731 | +€125,281 | +12.8% |
| Equity | 10/15 | €403,660 | €404,321 | +€660 | +0.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €373,660 | €374,321 | +€660 | +0.2% |
| Distributable reserves | 133 | €373,660 | €374,321 | +€660 | +0.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €572,789 | €697,410 | +€124,621 | +21.8% |
| Amounts payable within one year | 42/48 | €571,921 | €697,410 | +€125,490 | +21.9% |
| Trade debts | 44 | €43,400 | €30,078 | -€13,322 | -30.7% |
| Suppliers | 440/4 | €43,400 | €30,078 | -€13,322 | -30.7% |
| Taxes, remuneration and social security | 45 | €46,521 | €39,332 | -€7,189 | -15.5% |
| Taxes | 450/3 | €24,339 | €21,927 | -€2,412 | -9.9% |
| Remuneration and social security | 454/9 | €22,182 | €17,405 | -€4,777 | -21.5% |
| Other amounts payable | 47/48 | €482,000 | €628,000 | +€146,000 | +30.3% |
| Accrued charges and deferred income | 492/3 | €869 | €0 | -€869 | -100% |
| Remuneration, social security and pensions | 62 | €227,200 | €264,859 | +€37,659 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,548 | €2,867 | +€1,318 | +85.2% |
| Other operating charges | 640/8 | €2,798 | €1,953 | -€845 | -30.2% |
| Gross operating margin | 9900 | €677,554 | €870,245 | +€192,691 | +28.4% |
| Operating profit (loss) | 9901 | €446,008 | €600,566 | +€154,559 | +34.7% |
| Financial income | 75/76B | €38,095 | €29,108 | -€8,987 | -23.6% |
| Recurring financial income | 75 | €38,095 | €29,108 | -€8,987 | -23.6% |
| Financial charges | 65/66B | €386 | €422 | +€36 | +9.4% |
| Recurring financial charges | 65 | €386 | €422 | +€36 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €483,717 | €629,252 | +€145,535 | +30.1% |
| Income taxes | 67/77 | €988 | €592 | -€397 | -40.1% |
| Profit (loss) for the period | 9904 | €482,728 | €628,660 | +€145,932 | +30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €482,728 | €628,660 | +€145,932 | +30.2% |
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 16 October 2026 via checked.be.