DIENSTENONDERNEMING LICHTERVELDE: 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.
DIENSTENONDERNEMING LICHTERVELDE
Largest movements
- Current investments -€110,000
down €110,000 (-100%), from €110,000 to €0
- Cash +€77,255
up €77,255 (+56.1%), from €137,821 to €215,076
mainly Current investments (+€110,000) and Depreciation (+€24,773)
- Receivables within one year +€19,363
up €19,363 (+13,526%), from €143 to €19,506
- Tangible fixed assets -€18,124
down €18,124 (-30.6%), from €59,150 to €41,026
of which Land and buildings: -€22,282
- Debts after one year -€26,895
down €26,895 (-44.5%), from €60,375 to €33,480
- Tax, wage and social debts -€7,804
down €7,804 (-32.2%), from €24,270 to €16,466
of which Remuneration and social security: -€7,804
- Staff costs -€49,156
down €49,156 (-8.6%), from €570,656 to €521,500
- Gross operating margin -€8,474
down €8,474 (-1.5%), from €558,005 to €549,531
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 | €317,867 | €286,046 | -€31,821 | -10.0% |
| Fixed assets | 21/28 | €59,150 | €41,026 | -€18,124 | -30.6% |
| Tangible fixed assets | 22/27 | €59,150 | €41,026 | -€18,124 | -30.6% |
| Land and buildings | 22 | €56,106 | €33,824 | -€22,282 | -39.7% |
| Plant, machinery and equipment | 23 | €2,468 | €6,893 | +€4,425 | +179% |
| Furniture and vehicles | 24 | €576 | €309 | -€267 | -46.3% |
| Current assets | 29/58 | €258,717 | €245,021 | -€13,696 | -5.3% |
| Amounts receivable within one year | 40/41 | €143 | €19,506 | +€19,363 | +13,526% |
| Other amounts receivable | 41 | €143 | €19,506 | +€19,363 | +13,526% |
| Current investments | 50/53 | €110,000 | €0 | -€110,000 | -100% |
| Cash at bank and in hand | 54/58 | €137,821 | €215,076 | +€77,255 | +56.1% |
| Deferred charges and accrued income | 490/1 | €10,753 | €10,438 | -€314 | -2.9% |
| Total equity and liabilities | 10/49 | €317,867 | €286,046 | -€31,821 | -10.0% |
| Equity | 10/15 | €197,409 | €197,760 | +€351 | +0.2% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €191,109 | €191,460 | +€351 | +0.2% |
| Amounts payable | 17/49 | €120,458 | €88,287 | -€32,172 | -26.7% |
| Amounts payable after more than one year | 17 | €60,375 | €33,480 | -€26,895 | -44.5% |
| Financial debts | 170/4 | €60,375 | €33,480 | -€26,895 | -44.5% |
| Amounts payable within one year | 42/48 | €60,084 | €54,807 | -€5,277 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €29,084 | €32,178 | +€3,094 | +10.6% |
| Trade debts | 44 | €6,729 | €6,163 | -€567 | -8.4% |
| Suppliers | 440/4 | €6,729 | €6,163 | -€567 | -8.4% |
| Taxes, remuneration and social security | 45 | €24,270 | €16,466 | -€7,804 | -32.2% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €24,270 | €16,466 | -€7,804 | -32.2% |
| Remuneration, social security and pensions | 62 | €570,656 | €521,500 | -€49,156 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,077 | €24,773 | +€696 | +2.9% |
| Other operating charges | 640/8 | €1,361 | €1,473 | +€112 | +8.3% |
| Gross operating margin | 9900 | €558,005 | €549,531 | -€8,474 | -1.5% |
| Operating profit (loss) | 9901 | -€38,089 | €1,784 | +€39,874 | |
| Financial income | 75/76B | €1,029 | €2,014 | +€985 | +95.7% |
| Recurring financial income | 75 | €1,029 | €2,014 | +€985 | +95.7% |
| Financial charges | 65/66B | €3,831 | €3,308 | -€522 | -13.6% |
| Recurring financial charges | 65 | €3,831 | €3,308 | -€522 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | -€40,891 | €490 | +€41,380 | |
| Income taxes | 67/77 | - | €138 | +€138 | |
| Profit (loss) for the period | 9904 | -€40,891 | €351 | +€41,242 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,891 | €351 | +€41,242 |
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 13 October 2026 via checked.be.