HenLuMar Lights: 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.
HenLuMar Lights
Largest movements
- Receivables within one year -€14,133
down €14,133 (-43.3%), from €32,673 to €18,540
of which Trade receivables: -€7,076
- Tangible fixed assets -€10,658
down €10,658 (-43.1%), from €24,754 to €14,097
of which Plant, machinery and equipment: -€7,027
- Cash -€4,465
down €4,465 (-97.6%), from €4,574 to €108
mainly Trade debts (-€18,919) and Net result for the year (-€11,831)
- Deferred charges and accrued income -€3,271
down €3,271 (-90.5%), from €3,616 to €345
- Stocks and contracts -€874
down €874 (-32.0%), from €2,733 to €1,859
- Trade debts -€18,919
down €18,919 (-71.5%), from €26,442 to €7,524
- Profit (loss) carried forward -€11,831
down €11,831 (-94.0%), from €12,586 to €755
- Other debts -€6,362
down €6,362 (-26.9%), from €23,624 to €17,262
- Tax, wage and social debts +€3,711
up €3,711 (+73.3%), from €5,061 to €8,772
of which Taxes: +€6,435
- Gross operating margin -€17,952
down €17,952, from €17,709 to -€243
- Staff costs -€9,423
down €9,423 (-99.9%), from €9,432 to €9
- Depreciation +€1,534
up €1,534 (+16.8%), from €9,123 to €10,658
- Other operating charges -€560
down €560 (-44.2%), from €1,267 to €707
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.
Cash bridge derived
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 | €68,713 | €35,312 | -€33,401 | -48.6% |
| Fixed assets | 21/28 | €25,117 | €14,460 | -€10,658 | -42.4% |
| Tangible fixed assets | 22/27 | €24,754 | €14,097 | -€10,658 | -43.1% |
| Plant, machinery and equipment | 23 | €14,518 | €7,491 | -€7,027 | -48.4% |
| Furniture and vehicles | 24 | €10,236 | €6,605 | -€3,631 | -35.5% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €43,596 | €20,853 | -€22,743 | -52.2% |
| Stocks and contracts in progress | 3 | €2,733 | €1,859 | -€874 | -32.0% |
| Stocks | 30/36 | €2,733 | €1,859 | -€874 | -32.0% |
| Amounts receivable within one year | 40/41 | €32,673 | €18,540 | -€14,133 | -43.3% |
| Trade receivables | 40 | €24,753 | €17,677 | -€7,076 | -28.6% |
| Other amounts receivable | 41 | €7,920 | €864 | -€7,056 | -89.1% |
| Cash at bank and in hand | 54/58 | €4,574 | €108 | -€4,465 | -97.6% |
| Deferred charges and accrued income | 490/1 | €3,616 | €345 | -€3,271 | -90.5% |
| Total equity and liabilities | 10/49 | €68,713 | €35,312 | -€33,401 | -48.6% |
| Equity | 10/15 | €13,586 | €1,755 | -€11,831 | -87.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,586 | €755 | -€11,831 | -94.0% |
| Amounts payable | 17/49 | €55,127 | €33,558 | -€21,570 | -39.1% |
| Amounts payable within one year | 42/48 | €55,127 | €33,558 | -€21,570 | -39.1% |
| Trade debts | 44 | €26,442 | €7,524 | -€18,919 | -71.5% |
| Suppliers | 440/4 | €26,442 | €7,524 | -€18,919 | -71.5% |
| Taxes, remuneration and social security | 45 | €5,061 | €8,772 | +€3,711 | +73.3% |
| Taxes | 450/3 | €2,121 | €8,556 | +€6,435 | +303.4% |
| Remuneration and social security | 454/9 | €2,940 | €216 | -€2,724 | -92.7% |
| Other amounts payable | 47/48 | €23,624 | €17,262 | -€6,362 | -26.9% |
| Remuneration, social security and pensions | 62 | €9,432 | €9 | -€9,423 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,123 | €10,658 | +€1,534 | +16.8% |
| Other operating charges | 640/8 | €1,267 | €707 | -€560 | -44.2% |
| Gross operating margin | 9900 | €17,709 | -€243 | -€17,952 | |
| Operating profit (loss) | 9901 | -€2,113 | -€11,617 | -€9,503 | -449.7% |
| Financial income | 75/76B | €10 | €1 | -€9 | -92.4% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -92.4% |
| Financial charges | 65/66B | €192 | €216 | +€23 | +12.2% |
| Recurring financial charges | 65 | €192 | €216 | +€23 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,295 | -€11,831 | -€9,536 | -415.5% |
| Profit (loss) for the period | 9904 | -€2,295 | -€11,831 | -€9,536 | -415.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,295 | -€11,831 | -€9,536 | -415.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.