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DARKLIGHTS: 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.

What changed

DARKLIGHTS

BE 0801.923.249
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€862
2024 · -€2,447+€3,309
Equity
€19,444
2024 · €18,583+€862
Cash
€5
2024 · €2,866-€2,861
Balance sheet total
€40,270
2024 · €32,284+€7,986

Largest movements

2024 to 2025
Assets
  • Stocks and contracts +€8,823

    up €8,823 (+81.9%), from €10,768 to €19,591

  • Cash -€2,861

    down €2,861 (-99.8%), from €2,866 to €5

    mainly Stocks and contracts (-€8,823) and Tax, wage and social debts (-€2,136)

  • Receivables within one year +€2,024

    up €2,024 (+11.2%), from €18,065 to €20,089

    of which Trade receivables: +€3,356

Equity and liabilities
  • Trade debts +€9,260

    up €9,260 (+92.4%), from €10,026 to €19,286

  • Tax, wage and social debts -€2,136

    down €2,136 (-58.1%), from €3,675 to €1,540

  • Profit (loss) carried forward +€862

    up €862 (+60.8%), from -€1,417 to -€556

Income statement
  • Gross operating margin +€2,915

    up €2,915, from -€1,732 to €1,184

  • Financial income +€464

    new in 2025: €464

  • Financial charges +€143

    up €143 (+60.5%), from €237 to €380

  • Staff costs -€52

    no longer reported in 2025 (was €52)

  • Other operating charges -€21

    down €21 (-4.8%), from €427 to €406

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€2,447
Gross operating margin +€2,915
Staff costs +€52
Other operating charges +€21
Financial income +€464
Financial charges -€143
Result 2025 €862

Cash bridge derived

cash 2024 to 2025

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.

From operations -€2,861
Investment €0
Financing €0
Cash 2024 €2,866
Net result for the year +€862
Stocks and contracts -€8,823
Receivables within one year -€2,024
Trade debts +€9,260
Tax, wage and social debts -€2,136
Cash 2025 €5
Every line side by side 30 lines
Line Code 2024 2025 Change %
Total assets 20/58 €32,284 €40,270 +€7,986 +24.7%
Current assets 29/58 €32,284 €40,270 +€7,986 +24.7%
Stocks and contracts in progress 3 €10,768 €19,591 +€8,823 +81.9%
Stocks 30/36 €10,768 €19,591 +€8,823 +81.9%
Amounts receivable within one year 40/41 €18,065 €20,089 +€2,024 +11.2%
Trade receivables 40 €8,828 €12,184 +€3,356 +38.0%
Other amounts receivable 41 €9,237 €7,905 -€1,332 -14.4%
Cash at bank and in hand 54/58 €2,866 €5 -€2,861 -99.8%
Deferred charges and accrued income 490/1 €585 €585 = 0.0%
Total equity and liabilities 10/49 €32,284 €40,270 +€7,986 +24.7%
Equity 10/15 €18,583 €19,444 +€862 +4.6%
Contributions 10/11 €20,000 €20,000 = 0.0%
Profit (loss) carried forward 14 -€1,417 -€556 +€862 +60.8%
Amounts payable 17/49 €13,702 €20,826 +€7,124 +52.0%
Amounts payable within one year 42/48 €13,702 €20,826 +€7,124 +52.0%
Trade debts 44 €10,026 €19,286 +€9,260 +92.4%
Suppliers 440/4 €10,026 €19,286 +€9,260 +92.4%
Taxes, remuneration and social security 45 €3,675 €1,540 -€2,136 -58.1%
Taxes 450/3 €3,675 €1,540 -€2,136 -58.1%
Remuneration, social security and pensions 62 €52 - -€52
Other operating charges 640/8 €427 €406 -€21 -4.8%
Gross operating margin 9900 -€1,732 €1,184 +€2,915
Operating profit (loss) 9901 -€2,211 €777 +€2,988
Financial income 75/76B - €464 +€464
Recurring financial income 75 - €464 +€464
Financial charges 65/66B €237 €380 +€143 +60.5%
Recurring financial charges 65 €237 €380 +€143 +60.5%
Profit (loss) for the period before taxes 9903 -€2,447 €862 +€3,309
Profit (loss) for the period 9904 -€2,447 €862 +€3,309
Profit (loss) for the period to be appropriated 9905 -€2,447 €862 +€3,309

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.