Broad Light: 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.
Broad Light
Largest movements
- Receivables within one year -€231,561
down €231,561 (-80.8%), from €286,640 to €55,079
of which Trade receivables: -€237,515
- Cash +€34,492
up €34,492 (+35.2%), from €97,911 to €132,403
mainly Net result for the year (+€1.0m) and Receivables within one year (+€231,561)
- Reserves +€678,774
up €678,774 (+64.8%), from €1.0m to €1.7m
of which Distributable reserves: +€678,774
- Debts after one year -€525,100
no longer reported in 2025 (was €525,100)
- Current portion of long-term debt -€133,591
down €133,591 (-89.8%), from €148,800 to €15,208
- Other debts -€130,672
down €130,672 (-27.2%), from €480,672 to €350,000
- Trade debts -€77,892
down €77,892 (-85.9%), from €90,696 to €12,804
- Financial income +€578,045
up €578,045 (+164%), from €352,201 to €930,245
- Gross operating margin -€208,321
down €208,321 (-61.1%), from €341,076 to €132,756
- Taxes -€51,046
down €51,046 (-63.2%), from €80,721 to €29,675
- Financial charges -€6,616
down €6,616 (-59.9%), from €11,049 to €4,433
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 | €2,366,149 | €2,173,897 | -€192,252 | -8.1% |
| Fixed assets | 21/28 | €1,981,516 | €1,981,516 | = | 0.0% |
| Financial fixed assets | 28 | €1,981,516 | €1,981,516 | = | 0.0% |
| Current assets | 29/58 | €384,633 | €192,381 | -€192,252 | -50.0% |
| Stocks and contracts in progress | 3 | - | €3,925 | +€3,925 | |
| Stocks | 30/36 | - | €3,925 | +€3,925 | |
| Amounts receivable within one year | 40/41 | €286,640 | €55,079 | -€231,561 | -80.8% |
| Trade receivables | 40 | €245,860 | €8,345 | -€237,515 | -96.6% |
| Other amounts receivable | 41 | €40,780 | €46,734 | +€5,955 | +14.6% |
| Cash at bank and in hand | 54/58 | €97,911 | €132,403 | +€34,492 | +35.2% |
| Deferred charges and accrued income | 490/1 | €83 | €974 | +€891 | +1,077% |
| Total equity and liabilities | 10/49 | €2,366,149 | €2,173,897 | -€192,252 | -8.1% |
| Equity | 10/15 | €1,117,111 | €1,795,885 | +€678,774 | +60.8% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €1,047,111 | €1,725,885 | +€678,774 | +64.8% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €1,040,111 | €1,718,885 | +€678,774 | +65.3% |
| Amounts payable | 17/49 | €1,249,038 | €378,012 | -€871,026 | -69.7% |
| Amounts payable after more than one year | 17 | €525,100 | - | -€525,100 | |
| Financial debts | 170/4 | €525,100 | - | -€525,100 | |
| Amounts payable within one year | 42/48 | €723,938 | €378,012 | -€345,926 | -47.8% |
| Current portion of amounts payable after more than one year | 42 | €148,800 | €15,208 | -€133,591 | -89.8% |
| Trade debts | 44 | €90,696 | €12,804 | -€77,892 | -85.9% |
| Suppliers | 440/4 | €90,696 | €12,804 | -€77,892 | -85.9% |
| Taxes, remuneration and social security | 45 | €3,771 | - | -€3,771 | |
| Taxes | 450/3 | €3,771 | - | -€3,771 | |
| Other amounts payable | 47/48 | €480,672 | €350,000 | -€130,672 | -27.2% |
| Other operating charges | 640/8 | €346 | €120 | -€226 | -65.3% |
| Gross operating margin | 9900 | €341,076 | €132,756 | -€208,321 | -61.1% |
| Operating profit (loss) | 9901 | €340,730 | €132,636 | -€208,095 | -61.1% |
| Financial income | 75/76B | €352,201 | €930,245 | +€578,045 | +164% |
| Recurring financial income | 75 | €352,201 | €930,245 | +€578,045 | +164% |
| Financial charges | 65/66B | €11,049 | €4,433 | -€6,616 | -59.9% |
| Recurring financial charges | 65 | €11,049 | €4,433 | -€6,616 | -59.9% |
| Profit (loss) for the period before taxes | 9903 | €681,882 | €1,058,448 | +€376,566 | +55.2% |
| Income taxes | 67/77 | €80,721 | €29,675 | -€51,046 | -63.2% |
| Profit (loss) for the period | 9904 | €601,161 | €1,028,774 | +€427,612 | +71.1% |
| Profit (loss) for the period to be appropriated | 9905 | €601,161 | €1,028,774 | +€427,612 | +71.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.