FOCUS LIGHT ORGANISATION: 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.
FOCUS LIGHT ORGANISATION
Largest movements
- Receivables after one year +€13,148
up €13,148 (+287%), from €4,574 to €17,722
of which Other amounts receivable: +€13,148
- Receivables within one year -€13,148
no longer reported in 2025 (was €13,148)
- Tangible fixed assets -€10,526
down €10,526 (-29.9%), from €35,175 to €24,649
of which Land and buildings: -€5,355
- Deferred charges and accrued income +€9,316
up €9,316 (+2,166,444%), from €0 to €9,316
- Cash -€8,101
down €8,101 (-22.6%), from €35,860 to €27,759
mainly Receivables after one year (-€13,148) and Deferred charges and accrued income (-€9,316)
- Profit (loss) carried forward -€8,123
down €8,123 (-6.2%), from -€131,459 to -€139,582
- Other debts -€1,189
down €1,189 (-14.3%), from €8,334 to €7,145
- Gross operating margin +€4,324
up €4,324 (+74.8%), from €5,781 to €10,105
- Taxes +€3,770
new in 2025: €3,770
- Other operating charges -€237
down €237 (-5.8%), from €4,121 to €3,883
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 | €89,615 | €80,304 | -€9,311 | -10.4% |
| Fixed assets | 21/28 | €35,175 | €24,649 | -€10,526 | -29.9% |
| Tangible fixed assets | 22/27 | €35,175 | €24,649 | -€10,526 | -29.9% |
| Land and buildings | 22 | €14,161 | €8,806 | -€5,355 | -37.8% |
| Plant, machinery and equipment | 23 | €14,986 | €9,815 | -€5,171 | -34.5% |
| Furniture and vehicles | 24 | €6,028 | €6,028 | -€0 | 0.0% |
| Current assets | 29/58 | €54,440 | €55,655 | +€1,215 | +2.2% |
| Amounts receivable after more than one year | 29 | €4,574 | €17,722 | +€13,148 | +287% |
| Trade receivables | 290 | €4,574 | €4,574 | = | 0.0% |
| Other amounts receivable | 291 | - | €13,148 | +€13,148 | |
| Amounts receivable within one year | 40/41 | €13,148 | - | -€13,148 | |
| Other amounts receivable | 41 | €13,148 | - | -€13,148 | |
| Current investments | 50/53 | €858 | €858 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €35,860 | €27,759 | -€8,101 | -22.6% |
| Deferred charges and accrued income | 490/1 | €0 | €9,316 | +€9,316 | +2,166,444% |
| Total equity and liabilities | 10/49 | €89,615 | €80,304 | -€9,311 | -10.4% |
| Equity | 10/15 | €81,281 | €73,158 | -€8,123 | -10.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €194,147 | €194,147 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €192,288 | €192,288 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,459 | -€139,582 | -€8,123 | -6.2% |
| Amounts payable | 17/49 | €8,334 | €7,146 | -€1,188 | -14.3% |
| Amounts payable within one year | 42/48 | €8,334 | €7,145 | -€1,189 | -14.3% |
| Other amounts payable | 47/48 | €8,334 | €7,145 | -€1,189 | -14.3% |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,525 | €10,525 | = | 0.0% |
| Other operating charges | 640/8 | €4,121 | €3,883 | -€237 | -5.8% |
| Gross operating margin | 9900 | €5,781 | €10,105 | +€4,324 | +74.8% |
| Operating profit (loss) | 9901 | -€8,865 | -€4,304 | +€4,562 | +51.5% |
| Financial income | 75/76B | €101 | - | -€101 | |
| Recurring financial income | 75 | €101 | - | -€101 | |
| Non-recurring financial income | 76B | €101 | - | -€101 | |
| Financial charges | 65/66B | €48 | €49 | +€0 | +1.0% |
| Recurring financial charges | 65 | €48 | €49 | +€0 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,813 | -€4,352 | +€4,460 | +50.6% |
| Income taxes | 67/77 | - | €3,770 | +€3,770 | |
| Profit (loss) for the period | 9904 | -€8,813 | -€8,123 | +€690 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,813 | -€8,123 | +€690 | +7.8% |
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 19 October 2026 via checked.be.