CITY LIGHTS: what changed
CITY LIGHTS
Largest movements
- Cash +€28,843
up €28,843 (+42.2%), from €68,336 to €97,179
mainly Current investments (+€25,000) and Net result for the year (+€3,394)
- Current investments -€25,000
down €25,000 (-100%), from €25,000 to €0
- Receivables within one year -€1,690
down €1,690 (-100%), from €1,690 to €0
of which Trade receivables: -€1,690
- Profit (loss) carried forward +€3,394
up €3,394 (+32.2%), from -€10,554 to -€7,160
- Tax, wage and social debts -€1,504
down €1,504 (-64.9%), from €2,317 to €813
- Gross operating margin -€4,675
down €4,675 (-54.4%), from €8,596 to €3,920
- Taxes -€1,726
down €1,726 (-59.0%), from €2,926 to €1,200
- Financial income -€741
down €741 (-36.5%), from €2,031 to €1,290
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,026 | €97,179 | +€2,153 | +2.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €95,026 | €97,179 | +€2,153 | +2.3% |
| Amounts receivable within one year | 40/41 | €1,690 | €0 | -€1,690 | -100% |
| Trade receivables | 40 | €1,690 | €0 | -€1,690 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €25,000 | €0 | -€25,000 | -100% |
| Cash at bank and in hand | 54/58 | €68,336 | €97,179 | +€28,843 | +42.2% |
| Total equity and liabilities | 10/49 | €95,026 | €97,179 | +€2,153 | +2.3% |
| Equity | 10/15 | €49,518 | €52,912 | +€3,394 | +6.9% |
| Contributions | 10/11 | €34,705 | €34,705 | = | 0.0% |
| Reserves | 13 | €25,367 | €25,367 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,471 | €3,471 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,471 | €3,471 | = | 0.0% |
| Distributable reserves | 133 | €21,896 | €21,896 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,554 | -€7,160 | +€3,394 | +32.2% |
| Amounts payable | 17/49 | €45,508 | €44,267 | -€1,241 | -2.7% |
| Amounts payable within one year | 42/48 | €45,508 | €44,267 | -€1,241 | -2.7% |
| Trade debts | 44 | - | €263 | +€263 | |
| Suppliers | 440/4 | - | €263 | +€263 | |
| Taxes, remuneration and social security | 45 | €2,317 | €813 | -€1,504 | -64.9% |
| Taxes | 450/3 | €2,317 | €813 | -€1,504 | -64.9% |
| Other amounts payable | 47/48 | €43,191 | €43,191 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Non-recurring operating charges | 66A | €1,144 | €0 | -€1,144 | -100% |
| Gross operating margin | 9900 | €8,596 | €3,920 | -€4,675 | -54.4% |
| Operating profit (loss) | 9901 | €6,924 | €3,377 | -€3,547 | -51.2% |
| Financial income | 75/76B | €2,031 | €1,290 | -€741 | -36.5% |
| Recurring financial income | 75 | €2,031 | €1,290 | -€741 | -36.5% |
| Financial charges | 65/66B | €68 | €73 | +€5 | +6.7% |
| Recurring financial charges | 65 | €68 | €73 | +€5 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €8,887 | €4,594 | -€4,293 | -48.3% |
| Income taxes | 67/77 | €2,926 | €1,200 | -€1,726 | -59.0% |
| Profit (loss) for the period | 9904 | €5,960 | €3,394 | -€2,567 | -43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,960 | €3,394 | -€2,567 | -43.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.