KI LICHTERVELDE: 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.
What changed
KI LICHTERVELDE
NACE 01.620, Support activities for animal production
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€187,145
2024 · €151,407+€35,738
Equity
€726,698
2024 · €539,553+€187,145
Cash
€24,789
2024 · €2,902+€21,887
Balance sheet total
€1.1m
2024 · €1.0m+€118,344
Largest movements
Assets
- Receivables within one year +€92,742
up €92,742 (+31.9%), from €290,679 to €383,420
of which Other amounts receivable: +€112,105
- Cash +€21,887
up €21,887 (+754%), from €2,902 to €24,789
mainly Net result for the year (+€187,145) and Depreciation (+€48,217)
Equity and liabilities
- Profit (loss) carried forward +€187,145
up €187,145 (+38.6%), from €484,553 to €671,698
- Trade debts -€68,868
down €68,868 (-17.1%), from €403,086 to €334,218
Income statement
- Turnover -€129,059
down €129,059 (-5.1%), from €2.5m to €2.4m
- Goods and materials -€100,270
down €100,270 (-6.8%), from €1.5m to €1.4m
of which Purchases: -€99,183
- Staff costs -€28,624
down €28,624 (-8.7%), from €327,778 to €299,155
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.
Result 2024
€151,407
Turnover
-€129,059
Other operating income
+€11,813
Goods and materials
+€100,270
Services and other goods
+€11,959
Staff costs
+€28,624
Depreciation
-€2,940
Other operating charges
+€939
Other operating items
+€22,758
Financial income
-€395
Financial charges
+€3,074
Taxes
-€11,304
Result 2025
€187,145
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€74,456
Investment
-€52,569
Financing
€0
Cash 2024
€2,902
From operations (derived)
+€74,456
Net result for the year
+€187,145
Depreciation
+€48,217
Stocks and contracts
-€786
Receivables within one year
-€92,742
Deferred charges and accrued income
+€1,423
Trade debts
-€68,868
Tax, wage and social debts
+€3,217
Other debts
-€3,149
Investment (derived)
-€52,569
Investment in fixed assets (net)
-€52,569
Cash 2025
€24,789
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,018,388 | €1,136,732 | +€118,344 | +11.6% |
| Fixed assets | 21/28 | €482,709 | €487,060 | +€4,352 | +0.9% |
| Intangible fixed assets | 21 | €23,857 | €19,406 | -€4,451 | -18.7% |
| Tangible fixed assets | 22/27 | €458,851 | €467,654 | +€8,803 | +1.9% |
| Land and buildings | 22 | €402,219 | €380,204 | -€22,014 | -5.5% |
| Plant, machinery and equipment | 23 | €56,633 | €87,450 | +€30,817 | +54.4% |
| Current assets | 29/58 | €535,680 | €649,672 | +€113,992 | +21.3% |
| Stocks and contracts in progress | 3 | €240,676 | €241,463 | +€786 | +0.3% |
| Stocks | 30/36 | €240,676 | €241,463 | +€786 | +0.3% |
| Raw materials and consumables | 30/31 | €441 | €681 | +€240 | +54.5% |
| Work in progress | 32 | €240,236 | €240,782 | +€546 | +0.2% |
| Amounts receivable within one year | 40/41 | €290,679 | €383,420 | +€92,742 | +31.9% |
| Trade receivables | 40 | €282,476 | €263,113 | -€19,363 | -6.9% |
| Other amounts receivable | 41 | €8,203 | €120,307 | +€112,105 | +1,367% |
| Cash at bank and in hand | 54/58 | €2,902 | €24,789 | +€21,887 | +754% |
| Deferred charges and accrued income | 490/1 | €1,423 | - | -€1,423 | |
| Total equity and liabilities | 10/49 | €1,018,388 | €1,136,732 | +€118,344 | +11.6% |
| Equity | 10/15 | €539,553 | €726,698 | +€187,145 | +34.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €484,553 | €671,698 | +€187,145 | +38.6% |
| Amounts payable | 17/49 | €478,835 | €410,035 | -€68,801 | -14.4% |
| Amounts payable within one year | 42/48 | €478,835 | €410,035 | -€68,801 | -14.4% |
| Trade debts | 44 | €403,086 | €334,218 | -€68,868 | -17.1% |
| Suppliers | 440/4 | €403,086 | €334,218 | -€68,868 | -17.1% |
| Taxes, remuneration and social security | 45 | €71,550 | €74,767 | +€3,217 | +4.5% |
| Taxes | 450/3 | €15,189 | €21,715 | +€6,526 | +43.0% |
| Remuneration and social security | 454/9 | €56,361 | €53,052 | -€3,309 | -5.9% |
| Other amounts payable | 47/48 | €4,199 | €1,050 | -€3,149 | -75.0% |
| Operating income | 70/76A | €2,537,228 | €2,445,008 | -€92,220 | -3.6% |
| Turnover | 70 | €2,543,527 | €2,414,468 | -€129,059 | -5.1% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€23,371 | €546 | +€23,917 | |
| Other operating income | 74 | €17,072 | €28,885 | +€11,813 | +69.2% |
| Non-recurring operating income | 76A | - | €1,109 | +€1,109 | |
| Operating charges | 60/66A | €2,325,371 | €2,188,788 | -€136,583 | -5.9% |
| Goods for resale, raw materials and consumables | 60 | €1,471,282 | €1,371,012 | -€100,270 | -6.8% |
| Purchases | 600/8 | €1,470,435 | €1,371,252 | -€99,183 | -6.7% |
| Change in stocks: decrease (increase) | 609 | €847 | -€240 | -€1,087 | |
| Services and other goods | 61 | €470,211 | €458,252 | -€11,959 | -2.5% |
| Remuneration, social security and pensions | 62 | €327,778 | €299,155 | -€28,624 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,277 | €48,217 | +€2,940 | +6.5% |
| Other operating charges | 640/8 | €10,823 | €9,884 | -€939 | -8.7% |
| Non-recurring operating charges | 66A | - | €2,269 | +€2,269 | |
| Operating profit (loss) | 9901 | €211,857 | €256,220 | +€44,363 | +20.9% |
| Financial income | 75/76B | €493 | €98 | -€395 | -80.1% |
| Recurring financial income | 75 | €493 | €98 | -€395 | -80.1% |
| Income from current assets | 751 | - | €60 | +€60 | |
| Other financial income | 752/9 | €493 | €39 | -€455 | -92.2% |
| Financial charges | 65/66B | €6,543 | €3,469 | -€3,074 | -47.0% |
| Recurring financial charges | 65 | €6,543 | €3,469 | -€3,074 | -47.0% |
| Debt charges | 650 | €4,633 | €2,485 | -€2,148 | -46.4% |
| Other financial charges | 652/9 | €1,910 | €984 | -€926 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €205,807 | €252,850 | +€47,042 | +22.9% |
| Income taxes | 67/77 | €54,401 | €65,705 | +€11,304 | +20.8% |
| Taxes | 670/3 | €54,401 | €65,705 | +€11,304 | +20.8% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | €151,407 | €187,145 | +€35,738 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €151,407 | €187,145 | +€35,738 | +23.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.