G-Lighting: what changed
Two fiscal 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.
G-Lighting
Largest movements
- Stocks and contracts -€101,143
down €101,143 (-98.6%), from €102,595 to €1,452
- Receivables within one year +€21,137
up €21,137 (+164.4%), from €12,859 to €33,996
of which Trade receivables: +€22,371
- Cash -€4,484
down €4,484 (-26.7%), from €16,812 to €12,328
mainly Other debts (-€82,856) and Receivables within one year (-€21,137)
- Tangible fixed assets -€3,622
down €3,622 (-38.1%), from €9,505 to €5,883
of which Plant, machinery and equipment: -€2,200
- Other debts -€82,856
no longer reported in 2024 (was €82,856)
- Trade debts -€18,867
down €18,867 (-11.6%), from €161,965 to €143,098
- Profit (loss) carried forward +€9,238
up €9,238 (+5.6%), from -€163,664 to -€154,426
- Tax, wage and social debts +€4,373
up €4,373 (+33.3%), from €13,133 to €17,506
- Turnover +€153,272
up €153,272 (+664.3%), from €23,073 to €176,345
- Purchases and services +€92,040
up €92,040 (+378.3%), from €24,327 to €116,367
- Gross operating margin +€61,232
up €61,232, from -€1,254 to €59,978
- Other operating charges -€45,277
down €45,277 (-52.3%), from €86,641 to €41,364
- Staff costs -€17,356
down €17,356 (-76.8%), from €22,592 to €5,236
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,750 | €54,638 | -€88,112 | -61.7% |
| Fixed assets | 21/28 | €9,505 | €5,883 | -€3,622 | -38.1% |
| Tangible fixed assets | 22/27 | €9,505 | €5,883 | -€3,622 | -38.1% |
| Plant, machinery and equipment | 23 | €5,931 | €3,731 | -€2,200 | -37.1% |
| Furniture and vehicles | 24 | €3,574 | €2,152 | -€1,422 | -39.8% |
| Current assets | 29/58 | €133,245 | €48,755 | -€84,490 | -63.4% |
| Stocks and contracts in progress | 3 | €102,595 | €1,452 | -€101,143 | -98.6% |
| Stocks | 30/36 | €102,595 | €1,452 | -€101,143 | -98.6% |
| Amounts receivable within one year | 40/41 | €12,859 | €33,996 | +€21,137 | +164.4% |
| Trade receivables | 40 | €9,917 | €32,288 | +€22,371 | +225.6% |
| Other amounts receivable | 41 | €2,942 | €1,708 | -€1,234 | -41.9% |
| Cash at bank and in hand | 54/58 | €16,812 | €12,328 | -€4,484 | -26.7% |
| Deferred charges and accrued income | 490/1 | €979 | €979 | = | 0.0% |
| Total equity and liabilities | 10/49 | €142,750 | €54,638 | -€88,112 | -61.7% |
| Equity | 10/15 | -€115,204 | -€105,966 | +€9,238 | +8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,860 | €29,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €28,000 | €28,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€163,664 | -€154,426 | +€9,238 | +5.6% |
| Amounts payable | 17/49 | €257,954 | €160,604 | -€97,350 | -37.7% |
| Amounts payable within one year | 42/48 | €257,954 | €160,604 | -€97,350 | -37.7% |
| Trade debts | 44 | €161,965 | €143,098 | -€18,867 | -11.6% |
| Suppliers | 440/4 | €161,965 | €143,098 | -€18,867 | -11.6% |
| Taxes, remuneration and social security | 45 | €13,133 | €17,506 | +€4,373 | +33.3% |
| Remuneration and social security | 454/9 | €13,133 | €17,506 | +€4,373 | +33.3% |
| Other amounts payable | 47/48 | €82,856 | - | -€82,856 | |
| Turnover | 70 | €23,073 | €176,345 | +€153,272 | +664.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €24,327 | €116,367 | +€92,040 | +378.3% |
| Remuneration, social security and pensions | 62 | €22,592 | €5,236 | -€17,356 | -76.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,166 | €3,623 | +€457 | +14.4% |
| Other operating charges | 640/8 | €86,641 | €41,364 | -€45,277 | -52.3% |
| Gross operating margin | 9900 | -€1,254 | €59,978 | +€61,232 | |
| Operating profit (loss) | 9901 | -€113,653 | €9,755 | +€123,408 | |
| Financial charges | 65/66B | €1,400 | €517 | -€883 | -63.1% |
| Recurring financial charges | 65 | €1,400 | €517 | -€883 | -63.1% |
| Profit (loss) for the period before taxes | 9903 | -€115,053 | €9,238 | +€124,291 | |
| Income taxes | 67/77 | €15,268 | - | -€15,268 | |
| Profit (loss) for the period | 9904 | -€130,321 | €9,238 | +€139,559 | |
| Profit (loss) for the period to be appropriated | 9905 | -€130,321 | €9,238 | +€139,559 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.