BIS LIGHTING: 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.
BIS LIGHTING
Largest movements
- Receivables within one year +€325,580
up €325,580 (+104.3%), from €312,147 to €637,727
of which Trade receivables: +€325,480
- Current investments +€200,000
new in 2025: €200,000
- Cash -€138,700
down €138,700 (-34.3%), from €404,592 to €265,892
mainly Receivables within one year (-€325,580) and Current investments (-€200,000)
- Stocks and contracts -€112,082
down €112,082 (-29.8%), from €375,806 to €263,724
- Trade debts +€205,454
up €205,454 (+71.7%), from €286,379 to €491,833
- Reserves +€125,000
up €125,000 (+2016.1%), from €6,200 to €131,200
of which Distributable reserves: +€125,000
- Debts after one year -€93,750
down €93,750 (-100.0%), from €93,750 to €0
of which Financial debts: -€93,750
- Accrued charges and deferred income +€39,907
up €39,907 (+140.0%), from €28,498 to €68,405
- Current portion of long-term debt -€31,250
down €31,250 (-25.0%), from €125,000 to €93,750
- Other operating charges -€69,947
down €69,947 (-43.7%), from €160,055 to €90,107
- Staff costs +€40,314
up €40,314 (+16.9%), from €238,058 to €278,372
- Gross operating margin -€25,305
down €25,305 (-4.5%), from €564,705 to €539,400
- Financial charges -€14,050
down €14,050 (-42.6%), from €32,963 to €18,914
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 | €1,124,816 | €1,404,026 | +€279,210 | +24.8% |
| Fixed assets | 21/28 | €27,057 | €29,356 | +€2,299 | +8.5% |
| Tangible fixed assets | 22/27 | €18,177 | €20,476 | +€2,299 | +12.6% |
| Plant, machinery and equipment | 23 | €18,177 | €18,436 | +€259 | +1.4% |
| Furniture and vehicles | 24 | - | €2,040 | +€2,040 | |
| Financial fixed assets | 28 | €8,880 | €8,880 | = | 0.0% |
| Current assets | 29/58 | €1,097,759 | €1,374,670 | +€276,911 | +25.2% |
| Stocks and contracts in progress | 3 | €375,806 | €263,724 | -€112,082 | -29.8% |
| Stocks | 30/36 | €375,806 | €263,724 | -€112,082 | -29.8% |
| Amounts receivable within one year | 40/41 | €312,147 | €637,727 | +€325,580 | +104.3% |
| Trade receivables | 40 | €312,147 | €637,627 | +€325,480 | +104.3% |
| Other amounts receivable | 41 | - | €100 | +€100 | |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €404,592 | €265,892 | -€138,700 | -34.3% |
| Deferred charges and accrued income | 490/1 | €5,214 | €7,327 | +€2,113 | +40.5% |
| Total equity and liabilities | 10/49 | €1,124,816 | €1,404,026 | +€279,210 | +24.8% |
| Equity | 10/15 | €504,803 | €649,968 | +€145,165 | +28.8% |
| Contributions | 10/11 | €1,280,319 | €1,280,319 | = | 0.0% |
| Capital | 10 | €1,280,319 | €1,280,319 | = | 0.0% |
| Issued capital | 100 | €1,280,319 | €1,280,319 | = | 0.0% |
| Reserves | 13 | €6,200 | €131,200 | +€125,000 | +2016.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | - | €125,000 | +€125,000 | |
| Profit (loss) carried forward | 14 | -€781,716 | -€761,551 | +€20,165 | +2.6% |
| Amounts payable | 17/49 | €620,013 | €754,058 | +€134,045 | +21.6% |
| Amounts payable after more than one year | 17 | €93,750 | €0 | -€93,750 | -100.0% |
| Financial debts | 170/4 | €93,750 | €0 | -€93,750 | -100.0% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €497,765 | €685,653 | +€187,888 | +37.7% |
| Current portion of amounts payable after more than one year | 42 | €125,000 | €93,750 | -€31,250 | -25.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €286,379 | €491,833 | +€205,454 | +71.7% |
| Suppliers | 440/4 | €286,379 | €491,833 | +€205,454 | +71.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €86,386 | €100,070 | +€13,684 | +15.8% |
| Taxes | 450/3 | €41,354 | €58,972 | +€17,618 | +42.6% |
| Remuneration and social security | 454/9 | €45,032 | €41,098 | -€3,934 | -8.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €28,498 | €68,405 | +€39,907 | +140.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €238,058 | €278,372 | +€40,314 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,158 | €5,173 | +€2,015 | +63.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €3,251 | +€3,251 | |
| Other operating charges | 640/8 | €160,055 | €90,107 | -€69,947 | -43.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €564,705 | €539,400 | -€25,305 | -4.5% |
| Operating profit (loss) | 9901 | €163,434 | €162,497 | -€937 | -0.6% |
| Financial income | 75/76B | €1,446 | €1,916 | +€470 | +32.5% |
| Recurring financial income | 75 | €1,446 | €1,916 | +€470 | +32.5% |
| Financial charges | 65/66B | €32,963 | €18,914 | -€14,050 | -42.6% |
| Recurring financial charges | 65 | €32,963 | €18,914 | -€14,050 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €131,917 | €145,499 | +€13,582 | +10.3% |
| Income taxes | 67/77 | €363 | €334 | -€29 | -7.9% |
| Profit (loss) for the period | 9904 | €131,554 | €145,165 | +€13,611 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €131,554 | €145,165 | +€13,611 | +10.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.