Het Lichtgesticht: 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.
Het Lichtgesticht
Largest movements
- Cash +€8,488
up €8,488 (+75.2%), from €11,284 to €19,772
mainly Other debts (+€5,080) and Receivables within one year (+€2,233)
- Receivables within one year -€2,233
down €2,233 (-28.3%), from €7,901 to €5,668
of which Trade receivables: -€2,285
- Other debts +€5,080
up €5,080 (+366%), from €1,387 to €6,467
- Tax, wage and social debts +€1,672
up €1,672 (+25.8%), from €6,470 to €8,142
- Reserves -€797
down €797 (-9.7%), from €8,227 to €7,430
- Trade debts +€296
up €296 (+48.5%), from €610 to €906
- Gross operating margin -€8,589
down €8,589 (-80.3%), from €10,694 to €2,105
- Taxes -€1,211
down €1,211 (-52.2%), from €2,319 to €1,108
- Financial charges +€960
up €960 (+975%), from €98 to €1,058
- Other operating charges +€687
up €687 (+1,375%), from €50 to €737
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 | €19,695 | €25,945 | +€6,250 | +31.7% |
| Fixed assets | 21/28 | €180 | €180 | = | 0.0% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €19,515 | €25,765 | +€6,250 | +32.0% |
| Amounts receivable within one year | 40/41 | €7,901 | €5,668 | -€2,233 | -28.3% |
| Trade receivables | 40 | €7,901 | €5,616 | -€2,285 | -28.9% |
| Other amounts receivable | 41 | - | €52 | +€52 | |
| Cash at bank and in hand | 54/58 | €11,284 | €19,772 | +€8,488 | +75.2% |
| Deferred charges and accrued income | 490/1 | €330 | €325 | -€5 | -1.6% |
| Total equity and liabilities | 10/49 | €19,695 | €25,945 | +€6,250 | +31.7% |
| Equity | 10/15 | €11,227 | €10,430 | -€797 | -7.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,227 | €7,430 | -€797 | -9.7% |
| Distributable reserves | 133 | €8,227 | €7,430 | -€797 | -9.7% |
| Amounts payable | 17/49 | €8,468 | €15,515 | +€7,048 | +83.2% |
| Amounts payable within one year | 42/48 | €8,468 | €15,515 | +€7,048 | +83.2% |
| Trade debts | 44 | €610 | €906 | +€296 | +48.5% |
| Suppliers | 440/4 | €610 | €906 | +€296 | +48.5% |
| Taxes, remuneration and social security | 45 | €6,470 | €8,142 | +€1,672 | +25.8% |
| Taxes | 450/3 | €6,470 | €8,142 | +€1,672 | +25.8% |
| Other amounts payable | 47/48 | €1,387 | €6,467 | +€5,080 | +366% |
| Other operating charges | 640/8 | €50 | €737 | +€687 | +1,375% |
| Gross operating margin | 9900 | €10,694 | €2,105 | -€8,589 | -80.3% |
| Operating profit (loss) | 9901 | €10,644 | €1,368 | -€9,276 | -87.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €98 | €1,058 | +€960 | +975% |
| Recurring financial charges | 65 | €98 | €1,058 | +€960 | +975% |
| Profit (loss) for the period before taxes | 9903 | €10,546 | €311 | -€10,235 | -97.1% |
| Income taxes | 67/77 | €2,319 | €1,108 | -€1,211 | -52.2% |
| Profit (loss) for the period | 9904 | €8,227 | -€797 | -€9,024 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,227 | -€797 | -€9,024 |
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 25 October 2026 via checked.be.