INTERIOR 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.
INTERIOR LIGHTING
Largest movements
- Cash -€48,952
down €48,952 (-29.7%), from €164,658 to €115,706
mainly Trade debts (-€27,703) and Receivables within one year (-€19,389)
- Receivables within one year +€19,389
up €19,389 (+11.2%), from €173,516 to €192,905
of which Trade receivables: +€25,165
- Tangible fixed assets -€12,888
down €12,888 (-7.5%), from €172,524 to €159,636
of which Land and buildings: -€7,970
- Stocks and contracts -€10,135
down €10,135 (-4.8%), from €210,889 to €200,754
- Trade debts -€27,703
down €27,703 (-15.7%), from €176,799 to €149,096
- Debts after one year -€15,908
down €15,908 (-34.3%), from €46,387 to €30,479
- Other operating charges +€6,604
up €6,604 (+159.9%), from €4,130 to €10,734
- Staff costs -€5,927
down €5,927 (-4.5%), from €132,469 to €126,542
- Depreciation -€5,685
down €5,685 (-26.0%), from €21,886 to €16,201
- Gross operating margin +€3,863
up €3,863 (+2.4%), from €161,494 to €165,357
- Taxes +€3,525
up €3,525 (+325.8%), from €1,082 to €4,607
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 | €722,757 | €669,671 | -€53,086 | -7.3% |
| Fixed assets | 21/28 | €173,194 | €160,306 | -€12,888 | -7.4% |
| Tangible fixed assets | 22/27 | €172,524 | €159,636 | -€12,888 | -7.5% |
| Land and buildings | 22 | €147,444 | €139,474 | -€7,970 | -5.4% |
| Plant, machinery and equipment | 23 | €21,128 | €15,306 | -€5,822 | -27.6% |
| Furniture and vehicles | 24 | €3,952 | €4,856 | +€904 | +22.9% |
| Financial fixed assets | 28 | €670 | €670 | = | 0.0% |
| Current assets | 29/58 | €549,563 | €509,365 | -€40,198 | -7.3% |
| Stocks and contracts in progress | 3 | €210,889 | €200,754 | -€10,135 | -4.8% |
| Stocks | 30/36 | €210,889 | €200,754 | -€10,135 | -4.8% |
| Amounts receivable within one year | 40/41 | €173,516 | €192,905 | +€19,389 | +11.2% |
| Trade receivables | 40 | €142,141 | €167,306 | +€25,165 | +17.7% |
| Other amounts receivable | 41 | €31,375 | €25,599 | -€5,776 | -18.4% |
| Cash at bank and in hand | 54/58 | €164,658 | €115,706 | -€48,952 | -29.7% |
| Deferred charges and accrued income | 490/1 | €500 | - | -€500 | |
| Total equity and liabilities | 10/49 | €722,757 | €669,671 | -€53,086 | -7.3% |
| Equity | 10/15 | €424,358 | €419,074 | -€5,284 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,993 | €16,993 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,133 | €15,133 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €362,247 | €357,830 | -€4,417 | -1.2% |
| Investment grants | 15 | €26,518 | €25,651 | -€867 | -3.3% |
| Amounts payable | 17/49 | €298,399 | €250,597 | -€47,802 | -16.0% |
| Amounts payable after more than one year | 17 | €46,387 | €30,479 | -€15,908 | -34.3% |
| Financial debts | 170/4 | €46,387 | €30,479 | -€15,908 | -34.3% |
| Amounts payable within one year | 42/48 | €252,012 | €220,118 | -€31,894 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €15,421 | €15,908 | +€487 | +3.2% |
| Trade debts | 44 | €176,799 | €149,096 | -€27,703 | -15.7% |
| Suppliers | 440/4 | €176,799 | €149,096 | -€27,703 | -15.7% |
| Taxes, remuneration and social security | 45 | €49,792 | €45,114 | -€4,678 | -9.4% |
| Taxes | 450/3 | €20,761 | €20,939 | +€178 | +0.9% |
| Remuneration and social security | 454/9 | €29,031 | €24,175 | -€4,856 | -16.7% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Non-recurring operating income | 76A | €20,000 | - | -€20,000 | |
| Remuneration, social security and pensions | 62 | €132,469 | €126,542 | -€5,927 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,886 | €16,201 | -€5,685 | -26.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,837 | €2,547 | -€1,290 | -33.6% |
| Other operating charges | 640/8 | €4,130 | €10,734 | +€6,604 | +159.9% |
| Gross operating margin | 9900 | €161,494 | €165,357 | +€3,863 | +2.4% |
| Operating profit (loss) | 9901 | -€828 | €9,333 | +€10,161 | |
| Financial income | 75/76B | €5,762 | €5,753 | -€9 | -0.2% |
| Recurring financial income | 75 | €5,762 | €5,753 | -€9 | -0.2% |
| Financial charges | 65/66B | €5,070 | €4,896 | -€174 | -3.4% |
| Recurring financial charges | 65 | €5,070 | €4,896 | -€174 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | -€136 | €10,190 | +€10,326 | |
| Income taxes | 67/77 | €1,082 | €4,607 | +€3,525 | +325.8% |
| Profit (loss) for the period | 9904 | -€1,218 | €5,583 | +€6,801 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,218 | €5,583 | +€6,801 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.