DESIGN 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.
DESIGN LIGHT
Largest movements
- Receivables within one year +€31,638
up €31,638 (+504.4%), from €6,272 to €37,910
of which Trade receivables: +€31,638
- Cash +€11,428
up €11,428 (+2400.3%), from €476 to €11,904
mainly Trade debts (+€32,989) and Net result for the year (+€24,520)
- Tangible fixed assets +€799
new in 2025: €799
- Trade debts +€32,989
up €32,989 (+1879.3%), from €1,755 to €34,744
- Profit (loss) carried forward +€24,520
up €24,520 (+66.6%), from -€36,792 to -€12,272
- Other debts -€17,314
down €17,314 (-66.2%), from €26,139 to €8,825
- Tax, wage and social debts +€3,783
up €3,783 (+41.2%), from €9,183 to €12,966
- Gross operating margin +€21,490
up €21,490 (+169.1%), from €12,707 to €34,198
- Taxes +€5,418
up €5,418 (+144.6%), from €3,747 to €9,165
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 | €19,354 | €63,331 | +€43,977 | +227.2% |
| Fixed assets | 21/28 | €12,483 | €13,282 | +€799 | +6.4% |
| Tangible fixed assets | 22/27 | - | €799 | +€799 | |
| Furniture and vehicles | 24 | - | €799 | +€799 | |
| Financial fixed assets | 28 | €12,483 | €12,483 | = | 0.0% |
| Current assets | 29/58 | €6,872 | €50,049 | +€43,178 | +628.3% |
| Amounts receivable within one year | 40/41 | €6,272 | €37,910 | +€31,638 | +504.4% |
| Trade receivables | 40 | €5,865 | €37,502 | +€31,638 | +539.5% |
| Other amounts receivable | 41 | €408 | €408 | -€0 | -0.1% |
| Cash at bank and in hand | 54/58 | €476 | €11,904 | +€11,428 | +2400.3% |
| Deferred charges and accrued income | 490/1 | €123 | €235 | +€112 | +91.3% |
| Total equity and liabilities | 10/49 | €19,354 | €63,331 | +€43,977 | +227.2% |
| Equity | 10/15 | -€18,200 | €6,320 | +€24,520 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,792 | -€12,272 | +€24,520 | +66.6% |
| Amounts payable | 17/49 | €37,555 | €57,011 | +€19,456 | +51.8% |
| Amounts payable within one year | 42/48 | €37,555 | €57,011 | +€19,456 | +51.8% |
| Trade debts | 44 | €1,755 | €34,744 | +€32,989 | +1879.3% |
| Suppliers | 440/4 | €1,755 | €34,744 | +€32,989 | +1879.3% |
| Advances received on contracts in progress | 46 | €478 | €477 | -€2 | -0.3% |
| Taxes, remuneration and social security | 45 | €9,183 | €12,966 | +€3,783 | +41.2% |
| Taxes | 450/3 | €9,183 | €12,966 | +€3,783 | +41.2% |
| Other amounts payable | 47/48 | €26,139 | €8,825 | -€17,314 | -66.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €189 | +€189 | |
| Gross operating margin | 9900 | €12,707 | €34,198 | +€21,490 | +169.1% |
| Operating profit (loss) | 9901 | €12,707 | €34,009 | +€21,302 | +167.6% |
| Financial income | 75/76B | €185 | €32 | -€154 | -82.8% |
| Recurring financial income | 75 | €185 | €32 | -€154 | -82.8% |
| Financial charges | 65/66B | €173 | €356 | +€183 | +105.5% |
| Recurring financial charges | 65 | €173 | €356 | +€183 | +105.5% |
| Profit (loss) for the period before taxes | 9903 | €12,720 | €33,685 | +€20,965 | +164.8% |
| Income taxes | 67/77 | €3,747 | €9,165 | +€5,418 | +144.6% |
| Profit (loss) for the period | 9904 | €8,973 | €24,520 | +€15,548 | +173.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,973 | €24,520 | +€15,548 | +173.3% |
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.