DG Lighting: 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.
DG Lighting
Largest movements
- Cash -€9,257
down €9,257 (-47.6%), from €19,458 to €10,201
mainly Net result for the year (-€10,668) and Receivables within one year (-€6,190)
- Receivables within one year +€6,190
up €6,190 (+17.8%), from €34,719 to €40,909
of which Trade receivables: +€6,190
- Tangible fixed assets -€2,386
down €2,386 (-14.0%), from €17,003 to €14,617
- Profit (loss) carried forward -€10,668
down €10,668 (-230%), from -€4,645 to -€15,313
- Other debts +€4,149
up €4,149 (+8.1%), from €51,483 to €55,632
- Trade debts +€1,999
up €1,999 (+16.6%), from €12,009 to €14,008
- Tax, wage and social debts -€933
no longer reported in 2025 (was €933)
- Gross operating margin -€1,483
down €1,483 (-22.4%), from -€6,620 to -€8,103
- Other operating charges +€153
up €153 (+588%), from €26 to €179
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 | €79,780 | €74,327 | -€5,453 | -6.8% |
| Fixed assets | 21/28 | €17,003 | €14,617 | -€2,386 | -14.0% |
| Tangible fixed assets | 22/27 | €17,003 | €14,617 | -€2,386 | -14.0% |
| Plant, machinery and equipment | 23 | €17,003 | €14,617 | -€2,386 | -14.0% |
| Current assets | 29/58 | €62,777 | €59,710 | -€3,067 | -4.9% |
| Stocks and contracts in progress | 3 | €8,600 | €8,600 | = | 0.0% |
| Stocks | 30/36 | €8,600 | €8,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,719 | €40,909 | +€6,190 | +17.8% |
| Trade receivables | 40 | €30,219 | €36,409 | +€6,190 | +20.5% |
| Other amounts receivable | 41 | €4,500 | €4,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,458 | €10,201 | -€9,257 | -47.6% |
| Total equity and liabilities | 10/49 | €79,780 | €74,327 | -€5,453 | -6.8% |
| Equity | 10/15 | €15,355 | €4,687 | -€10,668 | -69.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,645 | -€15,313 | -€10,668 | -230% |
| Amounts payable | 17/49 | €64,425 | €69,640 | +€5,215 | +8.1% |
| Amounts payable within one year | 42/48 | €64,425 | €69,640 | +€5,215 | +8.1% |
| Trade debts | 44 | €12,009 | €14,008 | +€1,999 | +16.6% |
| Suppliers | 440/4 | €12,009 | €14,008 | +€1,999 | +16.6% |
| Taxes, remuneration and social security | 45 | €933 | - | -€933 | |
| Taxes | 450/3 | €933 | - | -€933 | |
| Other amounts payable | 47/48 | €51,483 | €55,632 | +€4,149 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,386 | €2,386 | = | 0.0% |
| Other operating charges | 640/8 | €26 | €179 | +€153 | +588% |
| Gross operating margin | 9900 | -€6,620 | -€8,103 | -€1,483 | -22.4% |
| Operating profit (loss) | 9901 | -€9,032 | -€10,668 | -€1,636 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,032 | -€10,668 | -€1,636 | -18.1% |
| Profit (loss) for the period | 9904 | -€9,032 | -€10,668 | -€1,636 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,032 | -€10,668 | -€1,636 | -18.1% |
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 20 October 2026 via checked.be.