Castlight: 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.
Castlight
Largest movements
- Tangible fixed assets +€45,959
new in 2025: €45,959
of which Furniture and vehicles: +€44,654
- Cash -€29,883
down €29,883 (-43.7%), from €68,379 to €38,496
mainly Investment in fixed assets (net) (-€55,011) and Other debts (-€19,723)
- Deferred charges and accrued income -€14,540
down €14,540 (-92.1%), from €15,790 to €1,250
- Receivables within one year +€14,512
new in 2025: €14,512
- Profit (loss) carried forward +€23,326
up €23,326 (+1129.3%), from €2,065 to €25,392
- Other debts -€19,723
down €19,723 (-24.7%), from €80,000 to €60,277
- Tax, wage and social debts +€12,831
up €12,831 (+523.3%), from €2,452 to €15,283
- Gross operating margin +€44,526
up €44,526 (+1360.4%), from €3,273 to €47,799
- Depreciation +€9,052
new in 2025: €9,052
- Taxes +€6,776
up €6,776 (+847.1%), from €800 to €7,576
- Financial charges +€3,987
up €3,987 (+19709.8%), from €20 to €4,008
- Other operating charges +€3,455
up €3,455 (+892.0%), from €387 to €3,842
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 | €87,619 | €103,667 | +€16,048 | +18.3% |
| Fixed assets | 21/28 | €3,450 | €49,409 | +€45,959 | +1332.1% |
| Tangible fixed assets | 22/27 | - | €45,959 | +€45,959 | |
| Furniture and vehicles | 24 | - | €44,654 | +€44,654 | |
| Other tangible fixed assets | 26 | - | €1,305 | +€1,305 | |
| Financial fixed assets | 28 | €3,450 | €3,450 | = | 0.0% |
| Current assets | 29/58 | €84,169 | €54,258 | -€29,911 | -35.5% |
| Amounts receivable within one year | 40/41 | - | €14,512 | +€14,512 | |
| Trade receivables | 40 | - | €14,512 | +€14,512 | |
| Cash at bank and in hand | 54/58 | €68,379 | €38,496 | -€29,883 | -43.7% |
| Deferred charges and accrued income | 490/1 | €15,790 | €1,250 | -€14,540 | -92.1% |
| Total equity and liabilities | 10/49 | €87,619 | €103,667 | +€16,048 | +18.3% |
| Equity | 10/15 | €4,065 | €27,392 | +€23,326 | +573.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,065 | €25,392 | +€23,326 | +1129.3% |
| Amounts payable | 17/49 | €83,553 | €76,275 | -€7,278 | -8.7% |
| Amounts payable within one year | 42/48 | €83,553 | €76,275 | -€7,278 | -8.7% |
| Trade debts | 44 | €1,101 | €715 | -€386 | -35.1% |
| Suppliers | 440/4 | €1,101 | €715 | -€386 | -35.1% |
| Taxes, remuneration and social security | 45 | €2,452 | €15,283 | +€12,831 | +523.3% |
| Taxes | 450/3 | €2,452 | €15,283 | +€12,831 | +523.3% |
| Other amounts payable | 47/48 | €80,000 | €60,277 | -€19,723 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,052 | +€9,052 | |
| Other operating charges | 640/8 | €387 | €3,842 | +€3,455 | +892.0% |
| Gross operating margin | 9900 | €3,273 | €47,799 | +€44,526 | +1360.4% |
| Operating profit (loss) | 9901 | €2,886 | €34,904 | +€32,019 | +1109.6% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €20 | €4,008 | +€3,987 | +19709.8% |
| Recurring financial charges | 65 | €20 | €4,008 | +€3,987 | +19709.8% |
| Profit (loss) for the period before taxes | 9903 | €2,865 | €30,903 | +€28,037 | +978.4% |
| Income taxes | 67/77 | €800 | €7,576 | +€6,776 | +847.1% |
| Profit (loss) for the period | 9904 | €2,065 | €23,326 | +€21,261 | +1029.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,065 | €23,326 | +€21,261 | +1029.3% |
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 11 October 2026 via checked.be.