D-LIGHT: 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.
D-LIGHT
Largest movements
- Receivables within one year +€15,627
up €15,627 (+148.6%), from €10,517 to €26,144
of which Trade receivables: +€15,565
- Tangible fixed assets -€13,316
down €13,316 (-41.6%), from €32,025 to €18,708
of which Other tangible fixed assets: -€12,847
- Cash -€5,052
down €5,052 (-39.4%), from €12,812 to €7,760
mainly Receivables within one year (-€15,627) and Net result for the year (-€11,403)
- Deferred charges and accrued income -€1,561
down €1,561 (-47.9%), from €3,262 to €1,701
- Trade debts +€11,712
up €11,712 (+58.1%), from €20,151 to €31,863
- Profit (loss) carried forward -€11,403
down €11,403 (-41.4%), from -€27,517 to -€38,921
- Other debts -€7,803
down €7,803 (-52.6%), from €14,825 to €7,022
- Advances received +€1,420
new in 2025: €1,420
- Short-term financial debts +€1,212
new in 2025: €1,212
- Other operating charges +€4,003
up €4,003 (+385.5%), from €1,039 to €5,042
- Gross operating margin +€2,508
up €2,508 (+6.5%), from €38,425 to €40,933
- Staff costs +€1,052
up €1,052 (+3.7%), from €28,086 to €29,138
- Depreciation +€739
up €739 (+4.5%), from €16,578 to €17,316
- Financial charges -€734
down €734 (-45.8%), from €1,603 to €870
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 | €63,634 | €59,331 | -€4,303 | -6.8% |
| Fixed assets | 21/28 | €32,243 | €18,926 | -€13,316 | -41.3% |
| Tangible fixed assets | 22/27 | €32,025 | €18,708 | -€13,316 | -41.6% |
| Plant, machinery and equipment | 23 | €3,104 | €1,552 | -€1,552 | -50.0% |
| Furniture and vehicles | 24 | €3,227 | €4,309 | +€1,083 | +33.5% |
| Other tangible fixed assets | 26 | €25,694 | €12,847 | -€12,847 | -50.0% |
| Financial fixed assets | 28 | €218 | €218 | = | 0.0% |
| Current assets | 29/58 | €31,391 | €40,405 | +€9,014 | +28.7% |
| Stocks and contracts in progress | 3 | €4,800 | €4,800 | = | 0.0% |
| Stocks | 30/36 | €4,800 | €4,800 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,517 | €26,144 | +€15,627 | +148.6% |
| Trade receivables | 40 | €1 | €15,566 | +€15,565 | +1945683.8% |
| Other amounts receivable | 41 | €10,517 | €10,578 | +€61 | +0.6% |
| Cash at bank and in hand | 54/58 | €12,812 | €7,760 | -€5,052 | -39.4% |
| Deferred charges and accrued income | 490/1 | €3,262 | €1,701 | -€1,561 | -47.9% |
| Total equity and liabilities | 10/49 | €63,634 | €59,331 | -€4,303 | -6.8% |
| Equity | 10/15 | €24,639 | €13,236 | -€11,403 | -46.3% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €14,956 | €14,956 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,236 | €11,236 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,517 | -€38,921 | -€11,403 | -41.4% |
| Amounts payable | 17/49 | €38,995 | €46,096 | +€7,101 | +18.2% |
| Amounts payable within one year | 42/48 | €38,995 | €46,096 | +€7,101 | +18.2% |
| Financial debts | 43 | - | €1,212 | +€1,212 | |
| Credit institutions | 430/8 | - | €1,212 | +€1,212 | |
| Trade debts | 44 | €20,151 | €31,863 | +€11,712 | +58.1% |
| Suppliers | 440/4 | €20,151 | €31,863 | +€11,712 | +58.1% |
| Advances received on contracts in progress | 46 | - | €1,420 | +€1,420 | |
| Taxes, remuneration and social security | 45 | €4,019 | €4,579 | +€560 | +13.9% |
| Taxes | 450/3 | €3,159 | €3,301 | +€142 | +4.5% |
| Remuneration and social security | 454/9 | €860 | €1,278 | +€418 | +48.7% |
| Other amounts payable | 47/48 | €14,825 | €7,022 | -€7,803 | -52.6% |
| Remuneration, social security and pensions | 62 | €28,086 | €29,138 | +€1,052 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,578 | €17,316 | +€739 | +4.5% |
| Other operating charges | 640/8 | €1,039 | €5,042 | +€4,003 | +385.5% |
| Gross operating margin | 9900 | €38,425 | €40,933 | +€2,508 | +6.5% |
| Operating profit (loss) | 9901 | -€7,276 | -€10,563 | -€3,286 | -45.2% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €1,603 | €870 | -€734 | -45.8% |
| Recurring financial charges | 65 | €1,603 | €870 | -€734 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,880 | -€11,403 | -€2,523 | -28.4% |
| Profit (loss) for the period | 9904 | -€8,880 | -€11,403 | -€2,523 | -28.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,880 | -€11,403 | -€2,523 | -28.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.