De.Light: 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.
De.Light
Largest movements
- Receivables within one year -€13,084
down €13,084 (-14.9%), from €87,701 to €74,617
of which Trade receivables: -€36,467
- Stocks and contracts +€11,769
up €11,769 (+54.3%), from €21,660 to €33,429
- Tangible fixed assets -€9,245
down €9,245 (-31.7%), from €29,179 to €19,934
of which Furniture and vehicles: -€7,858
- Profit (loss) carried forward +€17,112
up €17,112 (+25.3%), from €67,690 to €84,803
- Tax, wage and social debts -€13,728
down €13,728 (-96.9%), from €14,165 to €437
of which Taxes: -€13,728
- Debts after one year -€5,863
down €5,863 (-36.1%), from €16,263 to €10,400
- Trade debts -€4,301
down €4,301 (-16.2%), from €26,568 to €22,267
- Current portion of long-term debt -€1,868
down €1,868 (-17.5%), from €10,663 to €8,795
- Financial income +€2,933
up €2,933 (+1856.7%), from €158 to €3,091
- Gross operating margin -€2,836
down €2,836 (-8.1%), from €34,971 to €32,135
- Taxes -€2,326
down €2,326 (-30.2%), from €7,707 to €5,381
- Other operating charges +€526
up €526 (+79.6%), from €661 to €1,188
- Financial charges -€456
down €456 (-23.5%), from €1,943 to €1,486
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 | €139,710 | €130,202 | -€9,508 | -6.8% |
| Fixed assets | 21/28 | €29,179 | €19,934 | -€9,245 | -31.7% |
| Tangible fixed assets | 22/27 | €29,179 | €19,934 | -€9,245 | -31.7% |
| Plant, machinery and equipment | 23 | €2,916 | €1,529 | -€1,387 | -47.6% |
| Furniture and vehicles | 24 | €26,262 | €18,404 | -€7,858 | -29.9% |
| Current assets | 29/58 | €110,531 | €110,269 | -€263 | -0.2% |
| Stocks and contracts in progress | 3 | €21,660 | €33,429 | +€11,769 | +54.3% |
| Stocks | 30/36 | €21,660 | €33,429 | +€11,769 | +54.3% |
| Amounts receivable within one year | 40/41 | €87,701 | €74,617 | -€13,084 | -14.9% |
| Trade receivables | 40 | €77,993 | €41,525 | -€36,467 | -46.8% |
| Other amounts receivable | 41 | €9,708 | €33,092 | +€23,384 | +240.9% |
| Cash at bank and in hand | 54/58 | €611 | €1,558 | +€946 | +154.8% |
| Deferred charges and accrued income | 490/1 | €559 | €665 | +€106 | +18.9% |
| Total equity and liabilities | 10/49 | €139,710 | €130,202 | -€9,508 | -6.8% |
| Equity | 10/15 | €70,190 | €87,303 | +€17,112 | +24.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,690 | €84,803 | +€17,112 | +25.3% |
| Amounts payable | 17/49 | €69,519 | €42,900 | -€26,620 | -38.3% |
| Amounts payable after more than one year | 17 | €16,263 | €10,400 | -€5,863 | -36.1% |
| Financial debts | 170/4 | €16,263 | €10,400 | -€5,863 | -36.1% |
| Amounts payable within one year | 42/48 | €53,256 | €32,499 | -€20,757 | -39.0% |
| Current portion of amounts payable after more than one year | 42 | €10,663 | €8,795 | -€1,868 | -17.5% |
| Trade debts | 44 | €26,568 | €22,267 | -€4,301 | -16.2% |
| Suppliers | 440/4 | €26,568 | €22,267 | -€4,301 | -16.2% |
| Taxes, remuneration and social security | 45 | €14,165 | €437 | -€13,728 | -96.9% |
| Taxes | 450/3 | €14,165 | €437 | -€13,728 | -96.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,860 | €1,000 | -€860 | -46.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,879 | €9,245 | +€366 | +4.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €74 | €0 | -€74 | -100.0% |
| Other operating charges | 640/8 | €661 | €1,188 | +€526 | +79.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €34,971 | €32,135 | -€2,836 | -8.1% |
| Operating profit (loss) | 9901 | €25,357 | €21,702 | -€3,655 | -14.4% |
| Financial income | 75/76B | €158 | €3,091 | +€2,933 | +1856.7% |
| Recurring financial income | 75 | €158 | €3,091 | +€2,933 | +1856.7% |
| Financial charges | 65/66B | €1,943 | €1,486 | -€456 | -23.5% |
| Recurring financial charges | 65 | €1,943 | €1,486 | -€456 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €23,572 | €23,307 | -€265 | -1.1% |
| Income taxes | 67/77 | €7,707 | €5,381 | -€2,326 | -30.2% |
| Profit (loss) for the period | 9904 | €15,865 | €17,926 | +€2,060 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,865 | €17,926 | +€2,060 | +13.0% |
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 9 October 2026 via checked.be.