BE 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.
BE LIGHTING
Largest movements
- Receivables within one year +€3,949
up €3,949 (+7.8%), from €50,602 to €54,552
of which Other amounts receivable: +€20,673
- Cash +€3,213
up €3,213 (+168%), from €1,912 to €5,125
mainly Net result for the year (+€33,260) and Depreciation (+€2,989)
- Tangible fixed assets -€2,539
down €2,539 (-23.4%), from €10,851 to €8,312
- Reserves +€13,261
up €13,261 (+51.0%), from €26,002 to €39,263
of which Non-distributable reserves: +€39,263
- Other debts -€12,000
down €12,000 (-37.5%), from €32,000 to €20,000
- Tax, wage and social debts +€2,929
up €2,929 (+41.8%), from €7,008 to €9,938
- Gross operating margin -€12,836
down €12,836 (-22.5%), from €57,010 to €44,174
- Other operating charges +€1,596
up €1,596 (+284%), from €561 to €2,157
- Taxes +€1,197
up €1,197 (+27.0%), from €4,433 to €5,630
- Depreciation -€834
down €834 (-21.8%), from €3,823 to €2,989
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,011 | €69,633 | +€4,623 | +7.1% |
| Fixed assets | 21/28 | €12,496 | €9,957 | -€2,539 | -20.3% |
| Tangible fixed assets | 22/27 | €10,851 | €8,312 | -€2,539 | -23.4% |
| Furniture and vehicles | 24 | €10,851 | €8,312 | -€2,539 | -23.4% |
| Financial fixed assets | 28 | €1,645 | €1,645 | = | 0.0% |
| Current assets | 29/58 | €52,514 | €59,676 | +€7,162 | +13.6% |
| Amounts receivable within one year | 40/41 | €50,602 | €54,552 | +€3,949 | +7.8% |
| Trade receivables | 40 | €46,336 | €29,612 | -€16,724 | -36.1% |
| Other amounts receivable | 41 | €4,267 | €24,939 | +€20,673 | +485% |
| Cash at bank and in hand | 54/58 | €1,912 | €5,125 | +€3,213 | +168% |
| Total equity and liabilities | 10/49 | €65,011 | €69,633 | +€4,623 | +7.1% |
| Equity | 10/15 | €26,002 | €39,263 | +€13,261 | +51.0% |
| Reserves | 13 | €26,002 | €39,263 | +€13,261 | +51.0% |
| Non-distributable reserves | 130/1 | - | €39,263 | +€39,263 | |
| Legal reserve | 130 | - | €39,263 | +€39,263 | |
| Distributable reserves | 133 | €26,002 | - | -€26,002 | |
| Amounts payable | 17/49 | €39,008 | €30,371 | -€8,638 | -22.1% |
| Amounts payable within one year | 42/48 | €39,008 | €30,371 | -€8,638 | -22.1% |
| Trade debts | 44 | - | €433 | +€433 | |
| Suppliers | 440/4 | - | €433 | +€433 | |
| Taxes, remuneration and social security | 45 | €7,008 | €9,938 | +€2,929 | +41.8% |
| Taxes | 450/3 | €7,008 | €9,938 | +€2,929 | +41.8% |
| Other amounts payable | 47/48 | €32,000 | €20,000 | -€12,000 | -37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,823 | €2,989 | -€834 | -21.8% |
| Other operating charges | 640/8 | €561 | €2,157 | +€1,596 | +284% |
| Gross operating margin | 9900 | €57,010 | €44,174 | -€12,836 | -22.5% |
| Operating profit (loss) | 9901 | €52,626 | €39,028 | -€13,598 | -25.8% |
| Financial charges | 65/66B | €201 | €137 | -€64 | -31.7% |
| Recurring financial charges | 65 | €201 | €137 | -€64 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €52,425 | €38,890 | -€13,535 | -25.8% |
| Income taxes | 67/77 | €4,433 | €5,630 | +€1,197 | +27.0% |
| Profit (loss) for the period | 9904 | €47,991 | €33,260 | -€14,731 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,991 | €33,260 | -€14,731 | -30.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.