BUNKER LICHT: 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.
BUNKER LICHT
Largest movements
- Receivables within one year +€24,981
up €24,981 (+223%), from €11,222 to €36,203
of which Other amounts receivable: +€22,112
- Cash -€21,244
down €21,244 (-88.3%), from €24,055 to €2,811
mainly Receivables within one year (-€24,981) and Contributions, distributions and other (-€15,000)
- Tangible fixed assets -€11,914
down €11,914 (-7.7%), from €154,645 to €142,731
of which Land and buildings: -€5,974
- Reserves +€10,267
up €10,267 (+5.5%), from €185,447 to €195,714
of which Distributable reserves: +€10,267
- Debts after one year -€10,063
down €10,063 (-62.4%), from €16,125 to €6,062
- Tax, wage and social debts -€6,617
down €6,617 (-87.1%), from €7,594 to €977
- Current portion of long-term debt -€4,056
down €4,056 (-21.1%), from €19,188 to €15,133
- Trade debts +€3,498
up €3,498 (+833%), from €420 to €3,918
- Gross operating margin +€3,441
up €3,441 (+6.9%), from €49,812 to €53,253
- Depreciation +€2,913
up €2,913 (+32.4%), from €9,001 to €11,914
- Taxes +€1,449
up €1,449 (+12.6%), from €11,477 to €12,927
- Financial income +€615
up €615 (+171%), from €359 to €974
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 | €234,971 | €228,001 | -€6,970 | -3.0% |
| Fixed assets | 21/28 | €154,694 | €142,780 | -€11,914 | -7.7% |
| Tangible fixed assets | 22/27 | €154,645 | €142,731 | -€11,914 | -7.7% |
| Land and buildings | 22 | €127,972 | €121,998 | -€5,974 | -4.7% |
| Furniture and vehicles | 24 | €26,672 | €20,732 | -€5,940 | -22.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €80,277 | €85,221 | +€4,944 | +6.2% |
| Amounts receivable after more than one year | 29 | €45,000 | €45,000 | = | 0.0% |
| Other amounts receivable | 291 | €45,000 | €45,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,222 | €36,203 | +€24,981 | +223% |
| Trade receivables | 40 | €2,810 | €5,679 | +€2,869 | +102% |
| Other amounts receivable | 41 | €8,412 | €30,524 | +€22,112 | +263% |
| Cash at bank and in hand | 54/58 | €24,055 | €2,811 | -€21,244 | -88.3% |
| Deferred charges and accrued income | 490/1 | - | €1,208 | +€1,208 | |
| Total equity and liabilities | 10/49 | €234,971 | €228,001 | -€6,970 | -3.0% |
| Equity | 10/15 | €191,644 | €201,912 | +€10,267 | +5.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €185,447 | €195,714 | +€10,267 | +5.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €183,588 | €193,855 | +€10,267 | +5.6% |
| Amounts payable | 17/49 | €43,327 | €26,090 | -€17,237 | -39.8% |
| Amounts payable after more than one year | 17 | €16,125 | €6,062 | -€10,063 | -62.4% |
| Financial debts | 170/4 | €16,125 | €6,062 | -€10,063 | -62.4% |
| Amounts payable within one year | 42/48 | €27,202 | €20,028 | -€7,174 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €19,188 | €15,133 | -€4,056 | -21.1% |
| Trade debts | 44 | €420 | €3,918 | +€3,498 | +833% |
| Suppliers | 440/4 | €420 | €3,918 | +€3,498 | +833% |
| Taxes, remuneration and social security | 45 | €7,594 | €977 | -€6,617 | -87.1% |
| Taxes | 450/3 | €7,594 | €977 | -€6,617 | -87.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,001 | €11,914 | +€2,913 | +32.4% |
| Other operating charges | 640/8 | €1,743 | €1,850 | +€107 | +6.1% |
| Non-recurring operating charges | 66A | €1,462 | - | -€1,462 | |
| Gross operating margin | 9900 | €49,812 | €53,253 | +€3,441 | +6.9% |
| Operating profit (loss) | 9901 | €37,606 | €39,489 | +€1,883 | +5.0% |
| Financial income | 75/76B | €359 | €974 | +€615 | +171% |
| Recurring financial income | 75 | €359 | €974 | +€615 | +171% |
| Financial charges | 65/66B | €1,987 | €2,269 | +€282 | +14.2% |
| Recurring financial charges | 65 | €1,987 | €2,269 | +€282 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €35,979 | €38,194 | +€2,216 | +6.2% |
| Income taxes | 67/77 | €11,477 | €12,927 | +€1,449 | +12.6% |
| Profit (loss) for the period | 9904 | €24,501 | €25,267 | +€766 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,501 | €25,267 | +€766 | +3.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.