Brenders 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.
Brenders Lighting
Largest movements
- Cash -€2,180
down €2,180 (-15.0%), from €14,575 to €12,394
mainly Trade debts (-€6,754) and Tax, wage and social debts (-€5,945)
- Deferred charges and accrued income +€1,415
up €1,415 (+513%), from €276 to €1,691
- Receivables within one year +€1,059
up €1,059 (+5.4%), from €19,716 to €20,775
of which Other amounts receivable: +€1,718
- Tangible fixed assets -€785
down €785 (-38.5%), from €2,038 to €1,254
- Reserves +€12,208
up €12,208 (+656%), from €1,860 to €14,068
- Trade debts -€6,754
down €6,754 (-74.0%), from €9,130 to €2,376
- Tax, wage and social debts -€5,945
down €5,945 (-45.4%), from €13,083 to €7,138
of which Taxes: -€7,805
- Gross operating margin -€31,538
down €31,538 (-64.3%), from €49,016 to €17,478
- Taxes -€6,983
down €6,983 (-64.5%), from €10,831 to €3,848
- Financial charges -€1,467
down €1,467 (-84.0%), from €1,746 to €279
of which Non-recurring financial charges: -€1,414
- Staff costs -€866
no longer reported in 2025 (was €866)
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.
Derived cash bridge
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 | €36,605 | €36,114 | -€491 | -1.3% |
| Fixed assets | 21/28 | €2,038 | €1,254 | -€785 | -38.5% |
| Tangible fixed assets | 22/27 | €2,038 | €1,254 | -€785 | -38.5% |
| Furniture and vehicles | 24 | €2,038 | €1,254 | -€785 | -38.5% |
| Current assets | 29/58 | €34,566 | €34,860 | +€294 | +0.9% |
| Amounts receivable within one year | 40/41 | €19,716 | €20,775 | +€1,059 | +5.4% |
| Trade receivables | 40 | €17,127 | €16,468 | -€659 | -3.8% |
| Other amounts receivable | 41 | €2,589 | €4,307 | +€1,718 | +66.4% |
| Cash at bank and in hand | 54/58 | €14,575 | €12,394 | -€2,180 | -15.0% |
| Deferred charges and accrued income | 490/1 | €276 | €1,691 | +€1,415 | +513% |
| Total equity and liabilities | 10/49 | €36,605 | €36,114 | -€491 | -1.3% |
| Equity | 10/15 | €14,391 | €26,599 | +€12,208 | +84.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €14,068 | +€12,208 | +656% |
| Distributable reserves | 133 | €1,860 | €14,068 | +€12,208 | +656% |
| Profit (loss) carried forward | 14 | €6,331 | €6,331 | = | 0.0% |
| Amounts payable | 17/49 | €22,213 | €9,515 | -€12,699 | -57.2% |
| Amounts payable within one year | 42/48 | €22,213 | €9,515 | -€12,699 | -57.2% |
| Trade debts | 44 | €9,130 | €2,376 | -€6,754 | -74.0% |
| Suppliers | 440/4 | €9,130 | €2,376 | -€6,754 | -74.0% |
| Taxes, remuneration and social security | 45 | €13,083 | €7,138 | -€5,945 | -45.4% |
| Taxes | 450/3 | €13,083 | €5,278 | -€7,805 | -59.7% |
| Remuneration and social security | 454/9 | - | €1,860 | +€1,860 | |
| Remuneration, social security and pensions | 62 | €866 | - | -€866 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €316 | €785 | +€469 | +148% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €477 | - | -€477 | |
| Other operating charges | 640/8 | €253 | €389 | +€135 | +53.5% |
| Gross operating margin | 9900 | €49,016 | €17,478 | -€31,538 | -64.3% |
| Operating profit (loss) | 9901 | €47,103 | €16,304 | -€30,799 | -65.4% |
| Financial income | 75/76B | €2 | €30 | +€28 | +1,278% |
| Recurring financial income | 75 | €2 | €30 | +€28 | +1,278% |
| Financial charges | 65/66B | €1,746 | €279 | -€1,467 | -84.0% |
| Recurring financial charges | 65 | €328 | €275 | -€53 | -16.2% |
| Non-recurring financial charges | 66B | €1,418 | €4 | -€1,414 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €45,360 | €16,056 | -€29,304 | -64.6% |
| Income taxes | 67/77 | €10,831 | €3,848 | -€6,983 | -64.5% |
| Profit (loss) for the period | 9904 | €34,529 | €12,208 | -€22,321 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,529 | €12,208 | -€22,321 | -64.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.