BE LIGHTING SOLUTIONS: 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.
BE LIGHTING SOLUTIONS
Largest movements
- Receivables within one year -€15,395
no longer reported in 2025 (was €15,395)
of which Trade receivables: -€9,450
- Tangible fixed assets -€3,110
down €3,110 (-4.1%), from €75,859 to €72,750
- Cash +€1,283
up €1,283 (+258.9%), from €496 to €1,778
mainly Receivables within one year (+€15,395) and Depreciation (+€3,110)
- Other debts -€10,596
down €10,596 (-15.9%), from €66,432 to €55,836
- Profit (loss) carried forward -€6,511
down €6,511 (-83.0%), from €7,846 to €1,335
- Other operating charges +€2,693
new in 2025: €2,693
- Gross operating margin +€2,459
up €2,459 (+83.6%), from -€2,943 to -€484
- Staff costs -€686
no longer reported in 2025 (was €686)
- Financial charges -€30
down €30 (-11.8%), from €255 to €225
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 | €91,904 | €74,682 | -€17,223 | -18.7% |
| Fixed assets | 21/28 | €76,013 | €72,903 | -€3,110 | -4.1% |
| Tangible fixed assets | 22/27 | €75,859 | €72,750 | -€3,110 | -4.1% |
| Land and buildings | 22 | €75,859 | €72,750 | -€3,110 | -4.1% |
| Financial fixed assets | 28 | €154 | €154 | = | 0.0% |
| Current assets | 29/58 | €15,891 | €1,778 | -€14,113 | -88.8% |
| Amounts receivable within one year | 40/41 | €15,395 | - | -€15,395 | |
| Trade receivables | 40 | €9,450 | - | -€9,450 | |
| Other amounts receivable | 41 | €5,946 | - | -€5,946 | |
| Cash at bank and in hand | 54/58 | €496 | €1,778 | +€1,283 | +258.9% |
| Total equity and liabilities | 10/49 | €91,904 | €74,682 | -€17,223 | -18.7% |
| Equity | 10/15 | €24,706 | €18,195 | -€6,511 | -26.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,846 | €1,335 | -€6,511 | -83.0% |
| Amounts payable | 17/49 | €67,198 | €56,487 | -€10,711 | -15.9% |
| Amounts payable within one year | 42/48 | €67,198 | €56,487 | -€10,711 | -15.9% |
| Trade debts | 44 | €766 | €651 | -€115 | -15.1% |
| Suppliers | 440/4 | €766 | €651 | -€115 | -15.1% |
| Other amounts payable | 47/48 | €66,432 | €55,836 | -€10,596 | -15.9% |
| Remuneration, social security and pensions | 62 | €686 | - | -€686 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,110 | €3,110 | = | 0.0% |
| Other operating charges | 640/8 | - | €2,693 | +€2,693 | |
| Gross operating margin | 9900 | -€2,943 | -€484 | +€2,459 | +83.6% |
| Operating profit (loss) | 9901 | -€6,739 | -€6,286 | +€452 | +6.7% |
| Financial charges | 65/66B | €255 | €225 | -€30 | -11.8% |
| Recurring financial charges | 65 | €255 | €225 | -€30 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,994 | -€6,511 | +€482 | +6.9% |
| Profit (loss) for the period | 9904 | -€6,994 | -€6,511 | +€482 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,994 | -€6,511 | +€482 | +6.9% |
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 5 October 2026 via checked.be.