Concept Lighting: what changed
Two fiscal 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.
Concept Lighting
Largest movements
- Tangible fixed assets +€7,210
up €7,210 (+6.5%), from €110,280 to €117,490
of which Furniture and vehicles: +€7,748
- Cash -€4,326
down €4,326 (-33.9%), from €12,764 to €8,438
mainly Investment in fixed assets (net) (-€54,461) and Debts after one year (-€22,549)
- Receivables within one year +€2,193
up €2,193 (+3.4%), from €64,199 to €66,392
of which Other amounts receivable: +€22,648
- Debts after one year -€22,549
down €22,549 (-44.0%), from €51,264 to €28,715
- Profit (loss) carried forward +€15,180
up €15,180 (+39.8%), from -€38,137 to -€22,957
- Trade debts +€6,488
up €6,488 (+29.6%), from €21,912 to €28,400
- Tax, wage and social debts +€5,162
up €5,162 (+243.0%), from €2,124 to €7,286
- Gross operating margin +€79,021
up €79,021 (+293.6%), from €26,911 to €105,932
- Staff costs +€21,304
up €21,304 (+152.9%), from €13,936 to €35,240
- Taxes +€12,162
up €12,162, from -€7,741 to €4,421
- Depreciation -€10,962
down €10,962 (-18.8%), from €58,213 to €47,251
- Financial charges +€1,684
up €1,684 (+550.3%), from €306 to €1,990
of which Financial charges: +€1,684
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,243 | €192,320 | +€5,077 | +2.7% |
| Fixed assets | 21/28 | €110,280 | €117,490 | +€7,210 | +6.5% |
| Tangible fixed assets | 22/27 | €110,280 | €117,490 | +€7,210 | +6.5% |
| Plant, machinery and equipment | 23 | €53,584 | €60,594 | +€7,010 | +13.1% |
| Furniture and vehicles | 24 | €30,432 | €38,180 | +€7,748 | +25.5% |
| Leasing and similar rights | 25 | €26,264 | €18,716 | -€7,548 | -28.7% |
| Current assets | 29/58 | €76,963 | €74,830 | -€2,133 | -2.8% |
| Amounts receivable within one year | 40/41 | €64,199 | €66,392 | +€2,193 | +3.4% |
| Trade receivables | 40 | €43,299 | €22,844 | -€20,455 | -47.2% |
| Other amounts receivable | 41 | €20,900 | €43,548 | +€22,648 | +108.4% |
| Cash at bank and in hand | 54/58 | €12,764 | €8,438 | -€4,326 | -33.9% |
| Total equity and liabilities | 10/49 | €187,243 | €192,320 | +€5,077 | +2.7% |
| Equity | 10/15 | €111,943 | €127,123 | +€15,180 | +13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €131,480 | €131,480 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €186 | €186 | = | 0.0% |
| Distributable reserves | 133 | €129,434 | €129,434 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,137 | -€22,957 | +€15,180 | +39.8% |
| Amounts payable | 17/49 | €75,300 | €65,197 | -€10,103 | -13.4% |
| Amounts payable after more than one year | 17 | €51,264 | €28,715 | -€22,549 | -44.0% |
| Financial debts | 170/4 | €51,264 | €28,715 | -€22,549 | -44.0% |
| Amounts payable within one year | 42/48 | €24,036 | €36,482 | +€12,446 | +51.8% |
| Current portion of amounts payable after more than one year | 42 | - | €796 | +€796 | |
| Trade debts | 44 | €21,912 | €28,400 | +€6,488 | +29.6% |
| Suppliers | 440/4 | €21,912 | €28,400 | +€6,488 | +29.6% |
| Taxes, remuneration and social security | 45 | €2,124 | €7,286 | +€5,162 | +243.0% |
| Remuneration and social security | 454/9 | €2,124 | €7,286 | +€5,162 | +243.0% |
| Remuneration, social security and pensions | 62 | €13,936 | €35,240 | +€21,304 | +152.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,213 | €47,251 | -€10,962 | -18.8% |
| Other operating charges | 640/8 | €951 | €2,360 | +€1,409 | +148.2% |
| Gross operating margin | 9900 | €26,911 | €105,932 | +€79,021 | +293.6% |
| Operating profit (loss) | 9901 | -€46,189 | €21,081 | +€67,270 | |
| Financial income | 75/76B | €617 | €510 | -€107 | -17.3% |
| Recurring financial income | 75 | €617 | €510 | -€107 | -17.3% |
| Non-recurring financial income | 76B | €617 | €510 | -€107 | -17.3% |
| Financial charges | 65/66B | €306 | €1,990 | +€1,684 | +550.3% |
| Recurring financial charges | 65 | €306 | €1,990 | +€1,684 | +550.3% |
| Non-recurring financial charges | 66B | €306 | €1,990 | +€1,684 | +550.3% |
| Profit (loss) for the period before taxes | 9903 | -€45,878 | €19,601 | +€65,479 | |
| Income taxes | 67/77 | -€7,741 | €4,421 | +€12,162 | |
| Profit (loss) for the period | 9904 | -€38,137 | €15,180 | +€53,317 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,137 | €15,180 | +€53,317 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.