BLUE LIGHT SOLUTION: 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.
BLUE LIGHT SOLUTION
Largest movements
- Cash +€30,464
up €30,464 (+37.9%), from €80,409 to €110,872
mainly Net result for the year (+€45,457) and Other debts (+€41,915)
- Tangible fixed assets +€5,861
up €5,861 (+738.0%), from €794 to €6,655
of which Furniture and vehicles: +€5,163
- Receivables within one year +€2,666
up €2,666 (+130.2%), from €2,048 to €4,714
of which Other amounts receivable: +€4,714
- Other debts +€41,915
up €41,915 (+1183.4%), from €3,542 to €45,457
- Tax, wage and social debts -€3,279
down €3,279 (-14.4%), from €22,804 to €19,525
of which Taxes: -€3,279
- Trade debts +€1,264
up €1,264 (+4730.7%), from €27 to €1,291
- Gross operating margin +€8,333
up €8,333 (+16.4%), from €50,785 to €59,118
- Taxes -€2,242
down €2,242 (-15.9%), from €14,125 to €11,883
- Depreciation +€719
up €719 (+331.6%), from €217 to €936
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 | €83,289 | €123,190 | +€39,900 | +47.9% |
| Fixed assets | 21/28 | €794 | €6,655 | +€5,861 | +738.0% |
| Tangible fixed assets | 22/27 | €794 | €6,655 | +€5,861 | +738.0% |
| Plant, machinery and equipment | 23 | - | €698 | +€698 | |
| Furniture and vehicles | 24 | €794 | €5,958 | +€5,163 | +650.2% |
| Current assets | 29/58 | €82,495 | €116,534 | +€34,039 | +41.3% |
| Amounts receivable within one year | 40/41 | €2,048 | €4,714 | +€2,666 | +130.2% |
| Trade receivables | 40 | €2,048 | €0 | -€2,048 | -100.0% |
| Other amounts receivable | 41 | €0 | €4,714 | +€4,714 | |
| Cash at bank and in hand | 54/58 | €80,409 | €110,872 | +€30,464 | +37.9% |
| Deferred charges and accrued income | 490/1 | €39 | €948 | +€910 | +2349.1% |
| Total equity and liabilities | 10/49 | €83,289 | €123,190 | +€39,900 | +47.9% |
| Equity | 10/15 | €56,917 | €56,917 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €55,917 | €55,917 | = | 0.0% |
| Distributable reserves | 133 | €55,917 | €55,917 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,372 | €66,273 | +€39,900 | +151.3% |
| Amounts payable within one year | 42/48 | €26,372 | €66,273 | +€39,900 | +151.3% |
| Trade debts | 44 | €27 | €1,291 | +€1,264 | +4730.7% |
| Suppliers | 440/4 | €27 | €1,291 | +€1,264 | +4730.7% |
| Taxes, remuneration and social security | 45 | €22,804 | €19,525 | -€3,279 | -14.4% |
| Taxes | 450/3 | €22,804 | €19,525 | -€3,279 | -14.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,542 | €45,457 | +€41,915 | +1183.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €217 | €936 | +€719 | +331.6% |
| Other operating charges | 640/8 | €230 | €701 | +€471 | +204.9% |
| Non-recurring operating charges | 66A | €1 | €1 | +€0 | +43.1% |
| Gross operating margin | 9900 | €50,785 | €59,118 | +€8,333 | +16.4% |
| Operating profit (loss) | 9901 | €50,338 | €57,480 | +€7,142 | +14.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €135 | €141 | +€6 | +4.6% |
| Recurring financial charges | 65 | €135 | €141 | +€6 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €50,203 | €57,340 | +€7,137 | +14.2% |
| Income taxes | 67/77 | €14,125 | €11,883 | -€2,242 | -15.9% |
| Profit (loss) for the period | 9904 | €36,078 | €45,457 | +€9,379 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,078 | €45,457 | +€9,379 | +26.0% |
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 29 September 2026 via checked.be.