DETELEC LICHTDESIGN: 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.
DETELEC LICHTDESIGN
Largest movements
- Receivables within one year +€167,677
up €167,677 (+157%), from €106,472 to €274,148
of which Trade receivables: +€135,809
- Stocks and contracts -€53,175
down €53,175 (-7.0%), from €754,556 to €701,381
of which Contracts in progress: -€56,744
- Tangible fixed assets -€33,196
down €33,196 (-8.1%), from €411,603 to €378,407
of which Land and buildings: -€47,249
- Deferred charges and accrued income -€21,987
down €21,987 (-100%), from €21,987 to €0
- Tax, wage and social debts -€150,608
down €150,608 (-52.3%), from €288,244 to €137,637
of which Taxes: -€84,512
- Other debts +€147,286
up €147,286 (+48,018%), from €307 to €147,593
- Trade debts +€101,102
up €101,102 (+81.8%), from €123,649 to €224,752
- Debts after one year -€37,886
down €37,886 (-8.1%), from €469,994 to €432,108
of which Other amounts payable: -€50,000
- Gross operating margin -€33,742
down €33,742 (-6.6%), from €513,801 to €480,059
- Staff costs +€27,370
up €27,370 (+9.7%), from €282,114 to €309,485
- Other operating charges -€25,451
down €25,451 (-63.8%), from €39,891 to €14,440
- Financial charges -€20,612
down €20,612 (-31.6%), from €65,198 to €44,587
- Taxes -€14,997
down €14,997 (-95.2%), from €15,751 to €754
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.
Derived cash bridge
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 | €1,346,004 | €1,394,585 | +€48,581 | +3.6% |
| Fixed assets | 21/28 | €453,913 | €412,215 | -€41,697 | -9.2% |
| Intangible fixed assets | 21 | €23,780 | €15,278 | -€8,502 | -35.8% |
| Tangible fixed assets | 22/27 | €411,603 | €378,407 | -€33,196 | -8.1% |
| Land and buildings | 22 | €281,604 | €234,355 | -€47,249 | -16.8% |
| Plant, machinery and equipment | 23 | €98,598 | €55,826 | -€42,772 | -43.4% |
| Furniture and vehicles | 24 | €6,967 | €3,334 | -€3,632 | -52.1% |
| Leasing and similar rights | 25 | €24,434 | €84,892 | +€60,457 | +247% |
| Financial fixed assets | 28 | €18,530 | €18,530 | = | 0.0% |
| Current assets | 29/58 | €892,091 | €982,370 | +€90,278 | +10.1% |
| Stocks and contracts in progress | 3 | €754,556 | €701,381 | -€53,175 | -7.0% |
| Stocks | 30/36 | €697,812 | €701,381 | +€3,569 | +0.5% |
| Contracts in progress | 37 | €56,744 | €0 | -€56,744 | -100% |
| Amounts receivable within one year | 40/41 | €106,472 | €274,148 | +€167,677 | +157% |
| Trade receivables | 40 | €106,472 | €242,280 | +€135,809 | +128% |
| Other amounts receivable | 41 | - | €31,868 | +€31,868 | |
| Cash at bank and in hand | 54/58 | €9,076 | €6,840 | -€2,236 | -24.6% |
| Deferred charges and accrued income | 490/1 | €21,987 | €0 | -€21,987 | -100% |
| Total equity and liabilities | 10/49 | €1,346,004 | €1,394,585 | +€48,581 | +3.6% |
| Equity | 10/15 | €387,094 | €377,225 | -€9,869 | -2.5% |
| Contributions | 10/11 | €706,000 | €706,000 | = | 0.0% |
| Reserves | 13 | €48,258 | €48,258 | = | 0.0% |
| Distributable reserves | 133 | €48,258 | €48,258 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€367,164 | -€377,034 | -€9,869 | -2.7% |
| Amounts payable | 17/49 | €958,910 | €1,017,360 | +€58,450 | +6.1% |
| Amounts payable after more than one year | 17 | €469,994 | €432,108 | -€37,886 | -8.1% |
| Financial debts | 170/4 | €419,994 | €432,108 | +€12,114 | +2.9% |
| Other amounts payable | 178/9 | €50,000 | €0 | -€50,000 | -100% |
| Amounts payable within one year | 42/48 | €482,313 | €585,252 | +€102,939 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €70,112 | €75,271 | +€5,159 | +7.4% |
| Trade debts | 44 | €123,649 | €224,752 | +€101,102 | +81.8% |
| Suppliers | 440/4 | €123,649 | €224,752 | +€101,102 | +81.8% |
| Taxes, remuneration and social security | 45 | €288,244 | €137,637 | -€150,608 | -52.3% |
| Taxes | 450/3 | €191,182 | €106,669 | -€84,512 | -44.2% |
| Remuneration and social security | 454/9 | €97,063 | €30,967 | -€66,096 | -68.1% |
| Other amounts payable | 47/48 | €307 | €147,593 | +€147,286 | +48,018% |
| Accrued charges and deferred income | 492/3 | €6,603 | €0 | -€6,603 | -100% |
| Non-recurring operating income | 76A | - | €36,375 | +€36,375 | |
| Remuneration, social security and pensions | 62 | €282,114 | €309,485 | +€27,370 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,714 | €122,252 | -€3,462 | -2.8% |
| Other operating charges | 640/8 | €39,891 | €14,440 | -€25,451 | -63.8% |
| Gross operating margin | 9900 | €513,801 | €480,059 | -€33,742 | -6.6% |
| Operating profit (loss) | 9901 | €66,082 | €33,883 | -€32,199 | -48.7% |
| Financial income | 75/76B | €720 | €1,589 | +€869 | +121% |
| Recurring financial income | 75 | €720 | €1,589 | +€869 | +121% |
| Financial charges | 65/66B | €65,198 | €44,587 | -€20,612 | -31.6% |
| Recurring financial charges | 65 | €65,198 | €44,587 | -€20,612 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €1,604 | -€9,115 | -€10,719 | |
| Income taxes | 67/77 | €15,751 | €754 | -€14,997 | -95.2% |
| Profit (loss) for the period | 9904 | -€14,147 | -€9,869 | +€4,278 | +30.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,147 | -€9,869 | +€4,278 | +30.2% |
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 26 October 2026 via checked.be.