I.D. LIGHT: 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.
I.D. LIGHT
Largest movements
- Receivables within one year +€12,955
up €12,955 (+352.6%), from €3,674 to €16,629
of which Trade receivables: +€12,790
- Stocks and contracts -€12,429
down €12,429 (-44.5%), from €27,901 to €15,472
- Cash +€1,909
up €1,909 (+483.9%), from €395 to €2,304
mainly Net result for the year (+€16,983) and Stocks and contracts (+€12,429)
- Deferred charges and accrued income +€394
new in 2025: €394
- Profit (loss) carried forward +€16,983
up €16,983 (+17.6%), from -€96,411 to -€79,429
- Other debts -€7,783
down €7,783 (-21.3%), from €36,462 to €28,679
- Trade debts -€5,062
down €5,062 (-68.1%), from €7,433 to €2,371
- Short-term financial debts -€1,309
down €1,309 (-5.4%), from €24,208 to €22,899
- Purchases and services -€58,219
no longer reported in 2025 (was €58,219)
- Turnover -€58,036
no longer reported in 2025 (was €58,036)
- Gross operating margin +€14,212
up €14,212 (+217.2%), from €6,543 to €20,755
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 | €31,969 | €34,798 | +€2,829 | +8.8% |
| Current assets | 29/58 | €31,969 | €34,798 | +€2,829 | +8.8% |
| Stocks and contracts in progress | 3 | €27,901 | €15,472 | -€12,429 | -44.5% |
| Stocks | 30/36 | €27,901 | €15,472 | -€12,429 | -44.5% |
| Amounts receivable within one year | 40/41 | €3,674 | €16,629 | +€12,955 | +352.6% |
| Trade receivables | 40 | €3,674 | €16,464 | +€12,790 | +348.1% |
| Other amounts receivable | 41 | - | €165 | +€165 | |
| Cash at bank and in hand | 54/58 | €395 | €2,304 | +€1,909 | +483.9% |
| Deferred charges and accrued income | 490/1 | - | €394 | +€394 | |
| Total equity and liabilities | 10/49 | €31,969 | €34,798 | +€2,829 | +8.8% |
| Equity | 10/15 | -€75,952 | -€58,969 | +€16,983 | +22.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,411 | -€79,429 | +€16,983 | +17.6% |
| Amounts payable | 17/49 | €107,921 | €93,768 | -€14,154 | -13.1% |
| Amounts payable within one year | 42/48 | €68,103 | €53,950 | -€14,154 | -20.8% |
| Financial debts | 43 | €24,208 | €22,899 | -€1,309 | -5.4% |
| Credit institutions | 430/8 | €24,208 | €22,899 | -€1,309 | -5.4% |
| Trade debts | 44 | €7,433 | €2,371 | -€5,062 | -68.1% |
| Suppliers | 440/4 | €7,433 | €2,371 | -€5,062 | -68.1% |
| Other amounts payable | 47/48 | €36,462 | €28,679 | -€7,783 | -21.3% |
| Accrued charges and deferred income | 492/3 | €39,818 | €39,818 | = | 0.0% |
| Turnover | 70 | €58,036 | - | -€58,036 | |
| Goods, raw materials, services and sundry goods | 60/61 | €58,219 | - | -€58,219 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,580 | €1,103 | -€476 | -30.2% |
| Gross operating margin | 9900 | €6,543 | €20,755 | +€14,212 | +217.2% |
| Operating profit (loss) | 9901 | €4,963 | €19,651 | +€14,688 | +295.9% |
| Financial income | 75/76B | €143 | - | -€143 | |
| Recurring financial income | 75 | €143 | - | -€143 | |
| Financial charges | 65/66B | €2,942 | €2,669 | -€273 | -9.3% |
| Recurring financial charges | 65 | €2,942 | €2,669 | -€273 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €2,164 | €16,983 | +€14,819 | +684.7% |
| Profit (loss) for the period | 9904 | €2,164 | €16,983 | +€14,819 | +684.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,164 | €16,983 | +€14,819 | +684.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.