EMERGENCY LIGHTING SOLUTIONS: 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.
What changed
EMERGENCY LIGHTING SOLUTIONS
NACE 43.211, General electrical installation work
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€14,321
2024 · €25,190-€10,869
Equity
€231,055
2024 · €216,734+€14,321
Cash
€23,472
2024 · €23,651-€179
Balance sheet total
€882,169
2024 · €819,944+€62,225
Largest movements
Assets
- Stocks and contracts +€118,338
up €118,338 (+31.7%), from €373,038 to €491,377
- Receivables within one year -€52,422
down €52,422 (-14.1%), from €371,904 to €319,483
of which Trade receivables: -€50,176
Equity and liabilities
- Debts after one year +€125,000
up €125,000 (+357%), from €35,000 to €160,000
- Short-term financial debts -€125,000
down €125,000 (-31.0%), from €403,000 to €278,000
- Trade debts +€43,009
up €43,009 (+44.0%), from €97,692 to €140,702
- Profit (loss) carried forward +€14,321
up €14,321 (+11.2%), from €127,634 to €141,955
Income statement
- Gross operating margin -€25,208
down €25,208 (-7.3%), from €346,464 to €321,256
- Staff costs -€6,912
down €6,912 (-2.6%), from €266,526 to €259,614
- Taxes -€4,628
down €4,628 (-28.8%), from €16,088 to €11,460
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.
Result 2024
€25,190
Gross operating margin
-€25,208
Staff costs
+€6,912
Depreciation
-€2,568
Write-downs
+€2,182
Other operating charges
+€564
Financial income
+€2,701
Financial charges
-€80
Taxes
+€4,628
Result 2025
€14,321
raises the resultlowers the result
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.
From operations
+€1,345
Investment
-€1,524
Financing
€0
Cash 2024
€23,651
From operations (derived)
+€1,345
Net result for the year
+€14,321
Depreciation
+€9,708
Stocks and contracts
-€118,338
Receivables within one year
+€52,422
Deferred charges and accrued income
-€4,671
Trade debts
+€43,009
Tax, wage and social debts
+€7,753
Other debts
-€2,188
Accrued charges and deferred income
-€671
Investment (derived)
-€1,524
Investment in fixed assets (net)
-€1,524
Financing
€0
Debts after one year
+€125,000
Short-term financial debts
-€125,000
Cash 2025
€23,472
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €819,944 | €882,169 | +€62,225 | +7.6% |
| Fixed assets | 21/28 | €27,575 | €19,391 | -€8,184 | -29.7% |
| Intangible fixed assets | 21 | €14,117 | €8,837 | -€5,280 | -37.4% |
| Tangible fixed assets | 22/27 | €13,458 | €10,554 | -€2,904 | -21.6% |
| Plant, machinery and equipment | 23 | €1,604 | €1,054 | -€550 | -34.3% |
| Furniture and vehicles | 24 | €11,854 | €9,499 | -€2,355 | -19.9% |
| Current assets | 29/58 | €792,369 | €862,778 | +€70,409 | +8.9% |
| Stocks and contracts in progress | 3 | €373,038 | €491,377 | +€118,338 | +31.7% |
| Stocks | 30/36 | €373,038 | €491,377 | +€118,338 | +31.7% |
| Amounts receivable within one year | 40/41 | €371,904 | €319,483 | -€52,422 | -14.1% |
| Trade receivables | 40 | €366,118 | €315,942 | -€50,176 | -13.7% |
| Other amounts receivable | 41 | €5,786 | €3,540 | -€2,246 | -38.8% |
| Cash at bank and in hand | 54/58 | €23,651 | €23,472 | -€179 | -0.8% |
| Deferred charges and accrued income | 490/1 | €23,776 | €28,447 | +€4,671 | +19.6% |
| Total equity and liabilities | 10/49 | €819,944 | €882,169 | +€62,225 | +7.6% |
| Equity | 10/15 | €216,734 | €231,055 | +€14,321 | +6.6% |
| Contributions | 10/11 | €81,000 | €81,000 | = | 0.0% |
| Capital | 10 | €81,000 | €81,000 | = | 0.0% |
| Issued capital | 100 | €81,000 | €81,000 | = | 0.0% |
| Reserves | 13 | €8,100 | €8,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,100 | €8,100 | = | 0.0% |
| Legal reserve | 130 | €8,100 | €8,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,634 | €141,955 | +€14,321 | +11.2% |
| Provisions and deferred taxes | 16 | €600 | €600 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €600 | €600 | = | 0.0% |
| Environmental obligations | 163 | €600 | €600 | = | 0.0% |
| Amounts payable | 17/49 | €602,610 | €650,515 | +€47,904 | +7.9% |
| Amounts payable after more than one year | 17 | €35,000 | €160,000 | +€125,000 | +357% |
| Financial debts | 170/4 | €35,000 | €160,000 | +€125,000 | +357% |
| Amounts payable within one year | 42/48 | €565,240 | €488,815 | -€76,425 | -13.5% |
| Financial debts | 43 | €403,000 | €278,000 | -€125,000 | -31.0% |
| Credit institutions | 430/8 | €403,000 | €278,000 | -€125,000 | -31.0% |
| Trade debts | 44 | €97,692 | €140,702 | +€43,009 | +44.0% |
| Suppliers | 440/4 | €97,692 | €140,702 | +€43,009 | +44.0% |
| Taxes, remuneration and social security | 45 | €62,361 | €70,114 | +€7,753 | +12.4% |
| Taxes | 450/3 | €22,850 | €27,361 | +€4,511 | +19.7% |
| Remuneration and social security | 454/9 | €39,511 | €42,753 | +€3,242 | +8.2% |
| Other amounts payable | 47/48 | €2,188 | - | -€2,188 | |
| Accrued charges and deferred income | 492/3 | €2,370 | €1,699 | -€671 | -28.3% |
| Remuneration, social security and pensions | 62 | €266,526 | €259,614 | -€6,912 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,140 | €9,708 | +€2,568 | +36.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,133 | -€1,049 | -€2,182 | |
| Other operating charges | 640/8 | €4,813 | €4,249 | -€564 | -11.7% |
| Gross operating margin | 9900 | €346,464 | €321,256 | -€25,208 | -7.3% |
| Operating profit (loss) | 9901 | €66,853 | €48,734 | -€18,119 | -27.1% |
| Financial income | 75/76B | €2,779 | €5,481 | +€2,701 | +97.2% |
| Recurring financial income | 75 | €2,779 | €5,481 | +€2,701 | +97.2% |
| Financial charges | 65/66B | €28,354 | €28,434 | +€80 | +0.3% |
| Recurring financial charges | 65 | €28,354 | €28,434 | +€80 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €41,278 | €25,781 | -€15,498 | -37.5% |
| Income taxes | 67/77 | €16,088 | €11,460 | -€4,628 | -28.8% |
| Profit (loss) for the period | 9904 | €25,190 | €14,321 | -€10,869 | -43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,190 | €14,321 | -€10,869 | -43.1% |
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 29 October 2026 via checked.be.