Jean Gonzales Lighting Programmer: 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.
Jean Gonzales Lighting Programmer
Largest movements
- Cash -€4,133
down €4,133 (-10.8%), from €38,422 to €34,289
mainly Current portion of long-term debt (-€15,000) and Receivables within one year (-€2,298)
- Receivables within one year +€2,298
up €2,298 (+8.0%), from €28,727 to €31,026
of which Other amounts receivable: +€3,677
- Deferred charges and accrued income -€1,604
no longer reported in 2025 (was €1,604)
- Tangible fixed assets -€920
down €920 (-44.8%), from €2,052 to €1,132
- Current portion of long-term debt -€15,000
no longer reported in 2025 (was €15,000)
- Reserves +€6,960
up €6,960 (+13.2%), from €52,695 to €59,655
- Tax, wage and social debts +€4,124
up €4,124 (+121%), from €3,410 to €7,534
of which Remuneration and social security: +€2,200
- Trade debts -€1,148
down €1,148 (-99.5%), from €1,154 to €6
- Gross operating margin -€56,991
down €56,991 (-85.0%), from €67,070 to €10,079
- Taxes -€11,248
down €11,248 (-83.0%), from €13,548 to €2,300
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 | €75,260 | €70,406 | -€4,854 | -6.4% |
| Fixed assets | 21/28 | €6,506 | €5,091 | -€1,415 | -21.7% |
| Intangible fixed assets | 21 | €4,454 | €3,959 | -€495 | -11.1% |
| Tangible fixed assets | 22/27 | €2,052 | €1,132 | -€920 | -44.8% |
| Plant, machinery and equipment | 23 | €2,052 | €1,132 | -€920 | -44.8% |
| Current assets | 29/58 | €68,754 | €65,315 | -€3,439 | -5.0% |
| Amounts receivable within one year | 40/41 | €28,727 | €31,026 | +€2,298 | +8.0% |
| Trade receivables | 40 | €1,471 | €93 | -€1,379 | -93.7% |
| Other amounts receivable | 41 | €27,256 | €30,933 | +€3,677 | +13.5% |
| Cash at bank and in hand | 54/58 | €38,422 | €34,289 | -€4,133 | -10.8% |
| Deferred charges and accrued income | 490/1 | €1,604 | - | -€1,604 | |
| Total equity and liabilities | 10/49 | €75,260 | €70,406 | -€4,854 | -6.4% |
| Equity | 10/15 | €55,695 | €62,655 | +€6,960 | +12.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €52,695 | €59,655 | +€6,960 | +13.2% |
| Distributable reserves | 133 | €52,695 | €59,655 | +€6,960 | +13.2% |
| Amounts payable | 17/49 | €19,565 | €7,751 | -€11,814 | -60.4% |
| Amounts payable within one year | 42/48 | €19,565 | €7,541 | -€12,024 | -61.5% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | - | -€15,000 | |
| Trade debts | 44 | €1,154 | €6 | -€1,148 | -99.5% |
| Suppliers | 440/4 | €1,154 | €6 | -€1,148 | -99.5% |
| Taxes, remuneration and social security | 45 | €3,410 | €7,534 | +€4,124 | +121% |
| Taxes | 450/3 | €3,410 | €5,334 | +€1,924 | +56.4% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Accrued charges and deferred income | 492/3 | - | €210 | +€210 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,203 | €1,415 | +€211 | +17.6% |
| Other operating charges | 640/8 | €1,099 | €471 | -€628 | -57.1% |
| Gross operating margin | 9900 | €67,070 | €10,079 | -€56,991 | -85.0% |
| Operating profit (loss) | 9901 | €64,768 | €8,193 | -€56,574 | -87.3% |
| Financial income | 75/76B | €1,604 | €1,494 | -€110 | -6.9% |
| Recurring financial income | 75 | €1,604 | €1,494 | -€110 | -6.9% |
| Financial charges | 65/66B | €128 | €427 | +€299 | +233% |
| Recurring financial charges | 65 | €128 | €427 | +€299 | +233% |
| Profit (loss) for the period before taxes | 9903 | €66,244 | €9,260 | -€56,983 | -86.0% |
| Income taxes | 67/77 | €13,548 | €2,300 | -€11,248 | -83.0% |
| Profit (loss) for the period | 9904 | €52,695 | €6,960 | -€45,735 | -86.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,695 | €6,960 | -€45,735 | -86.8% |
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 29 October 2026 via checked.be.