be light communications: 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 light communications
Largest movements
- Cash +€49,510
new in 2025: €49,510
mainly Receivables within one year (+€25,508) and Net result for the year (+€17,206)
- Receivables within one year -€25,508
down €25,508 (-37.8%), from €67,423 to €41,915
of which Trade receivables: -€14,380
- Tangible fixed assets -€5,408
down €5,408 (-46.7%), from €11,571 to €6,163
- Reserves +€17,200
up €17,200 (+100%), from €17,132 to €34,332
of which Distributable reserves: +€17,200
- Short-term financial debts -€6,921
no longer reported in 2025 (was €6,921)
- Tax, wage and social debts +€5,944
up €5,944 (+47.3%), from €12,555 to €18,499
- Trade debts +€2,339
up €2,339 (+32.0%), from €7,316 to €9,655
- Gross operating margin +€18,193
up €18,193 (+91.8%), from €19,811 to €38,003
- Taxes +€10,423
up €10,423 (+1,383%), from €753 to €11,176
- Depreciation -€1,048
down €1,048 (-14.4%), from €7,296 to €6,248
- Other operating charges -€809
down €809 (-36.8%), from €2,199 to €1,390
- Financial charges -€494
down €494 (-42.1%), from €1,173 to €679
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 | €79,219 | €97,786 | +€18,568 | +23.4% |
| Fixed assets | 21/28 | €11,571 | €6,163 | -€5,408 | -46.7% |
| Tangible fixed assets | 22/27 | €11,571 | €6,163 | -€5,408 | -46.7% |
| Furniture and vehicles | 24 | €11,571 | €6,163 | -€5,408 | -46.7% |
| Current assets | 29/58 | €67,647 | €91,624 | +€23,976 | +35.4% |
| Amounts receivable within one year | 40/41 | €67,423 | €41,915 | -€25,508 | -37.8% |
| Trade receivables | 40 | €23,620 | €9,239 | -€14,380 | -60.9% |
| Other amounts receivable | 41 | €43,803 | €32,675 | -€11,128 | -25.4% |
| Cash at bank and in hand | 54/58 | - | €49,510 | +€49,510 | |
| Deferred charges and accrued income | 490/1 | €225 | €199 | -€26 | -11.7% |
| Total equity and liabilities | 10/49 | €79,219 | €97,786 | +€18,568 | +23.4% |
| Equity | 10/15 | €52,427 | €69,633 | +€17,206 | +32.8% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €17,132 | €34,332 | +€17,200 | +100% |
| Tax-exempt reserves | 132 | €12,632 | €12,632 | = | 0.0% |
| Distributable reserves | 133 | €4,500 | €21,700 | +€17,200 | +382% |
| Profit (loss) carried forward | 14 | €3,294 | €3,300 | +€6 | +0.2% |
| Amounts payable | 17/49 | €26,792 | €28,154 | +€1,362 | +5.1% |
| Amounts payable within one year | 42/48 | €26,792 | €28,154 | +€1,362 | +5.1% |
| Financial debts | 43 | €6,921 | - | -€6,921 | |
| Credit institutions | 430/8 | €6,921 | - | -€6,921 | |
| Trade debts | 44 | €7,316 | €9,655 | +€2,339 | +32.0% |
| Suppliers | 440/4 | €7,316 | €9,655 | +€2,339 | +32.0% |
| Taxes, remuneration and social security | 45 | €12,555 | €18,499 | +€5,944 | +47.3% |
| Taxes | 450/3 | €12,555 | €18,499 | +€5,944 | +47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,296 | €6,248 | -€1,048 | -14.4% |
| Other operating charges | 640/8 | €2,199 | €1,390 | -€809 | -36.8% |
| Non-recurring operating charges | 66A | - | €1,304 | +€1,304 | |
| Gross operating margin | 9900 | €19,811 | €38,003 | +€18,193 | +91.8% |
| Operating profit (loss) | 9901 | €10,316 | €29,061 | +€18,745 | +182% |
| Financial income | 75/76B | €1 | €0 | -€1 | -81.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -81.8% |
| Financial charges | 65/66B | €1,173 | €679 | -€494 | -42.1% |
| Recurring financial charges | 65 | €1,173 | €679 | -€494 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €9,144 | €28,382 | +€19,238 | +210% |
| Income taxes | 67/77 | €753 | €11,176 | +€10,423 | +1,383% |
| Profit (loss) for the period | 9904 | €8,390 | €17,206 | +€8,816 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €8,390 | €17,206 | +€8,816 | +105% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.