Black Light Collective: 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.
Black Light Collective
Largest movements
- Stocks and contracts -€6,029
down €6,029 (-16.4%), from €36,780 to €30,751
- Cash +€532
up €532 (+88.2%), from €603 to €1,135
mainly Stocks and contracts (+€6,029) and Other debts (+€2,139)
- Profit (loss) carried forward -€7,453
down €7,453 (-40.1%), from -€18,596 to -€26,049
- Other debts +€2,139
up €2,139 (+4.1%), from €52,715 to €54,854
- Trade debts -€415
down €415 (-19.1%), from €2,166 to €1,752
- Gross operating margin -€46,489
down €46,489, from €39,740 to -€6,749
- Other operating charges +€407
up €407 (+278%), from €147 to €554
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 | €37,821 | €32,119 | -€5,702 | -15.1% |
| Current assets | 29/58 | €37,821 | €32,119 | -€5,702 | -15.1% |
| Stocks and contracts in progress | 3 | €36,780 | €30,751 | -€6,029 | -16.4% |
| Stocks | 30/36 | €36,780 | €30,751 | -€6,029 | -16.4% |
| Amounts receivable within one year | 40/41 | €438 | €234 | -€204 | -46.6% |
| Trade receivables | 40 | €28 | - | -€28 | |
| Other amounts receivable | 41 | €410 | €234 | -€176 | -43.0% |
| Cash at bank and in hand | 54/58 | €603 | €1,135 | +€532 | +88.2% |
| Total equity and liabilities | 10/49 | €37,821 | €32,119 | -€5,702 | -15.1% |
| Equity | 10/15 | -€17,096 | -€24,549 | -€7,453 | -43.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,596 | -€26,049 | -€7,453 | -40.1% |
| Amounts payable | 17/49 | €54,917 | €56,668 | +€1,752 | +3.2% |
| Amounts payable within one year | 42/48 | €54,917 | €56,668 | +€1,752 | +3.2% |
| Financial debts | 43 | €36 | €23 | -€13 | -35.3% |
| Credit institutions | 430/8 | €36 | - | -€36 | |
| Other loans | 439 | - | €23 | +€23 | |
| Trade debts | 44 | €2,166 | €1,752 | -€415 | -19.1% |
| Suppliers | 440/4 | €2,166 | €1,752 | -€415 | -19.1% |
| Taxes, remuneration and social security | 45 | - | €39 | +€39 | |
| Taxes | 450/3 | - | €39 | +€39 | |
| Other amounts payable | 47/48 | €52,715 | €54,854 | +€2,139 | +4.1% |
| Other operating charges | 640/8 | €147 | €554 | +€407 | +278% |
| Gross operating margin | 9900 | €39,740 | -€6,749 | -€46,489 | |
| Operating profit (loss) | 9901 | €39,593 | -€7,302 | -€46,896 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €128 | €153 | +€25 | +19.1% |
| Recurring financial charges | 65 | €128 | €153 | +€25 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €39,465 | -€7,453 | -€46,918 | |
| Profit (loss) for the period | 9904 | €39,465 | -€7,453 | -€46,918 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,465 | -€7,453 | -€46,918 |
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 28 October 2026 via checked.be.