LICHTADVIES: 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.
LICHTADVIES
Largest movements
- Cash -€21,374
down €21,374 (-42.3%), from €50,496 to €29,122
mainly Receivables within one year (-€15,740) and Trade debts (-€12,188)
- Receivables within one year +€15,740
up €15,740 (+18.5%), from €85,196 to €100,936
of which Other amounts receivable: +€24,883
- Stocks and contracts -€7,501
down €7,501 (-13.4%), from €55,874 to €48,373
- Tangible fixed assets +€2,800
up €2,800 (+26.7%), from €10,482 to €13,282
- Trade debts -€12,188
down €12,188 (-17.2%), from €71,008 to €58,820
- Tax, wage and social debts -€3,520
down €3,520 (-25.3%), from €13,891 to €10,371
- Reserves +€2,664
up €2,664 (+3.3%), from €80,563 to €83,227
- Gross operating margin +€2,127
up €2,127 (+14.4%), from €14,815 to €16,942
- Financial charges +€599
up €599 (+15.5%), from €3,856 to €4,455
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 | €206,935 | €194,679 | -€12,256 | -5.9% |
| Fixed assets | 21/28 | €12,819 | €15,636 | +€2,816 | +22.0% |
| Tangible fixed assets | 22/27 | €10,482 | €13,282 | +€2,800 | +26.7% |
| Furniture and vehicles | 24 | €10,482 | €13,282 | +€2,800 | +26.7% |
| Financial fixed assets | 28 | €2,338 | €2,354 | +€16 | +0.7% |
| Current assets | 29/58 | €194,116 | €179,044 | -€15,072 | -7.8% |
| Stocks and contracts in progress | 3 | €55,874 | €48,373 | -€7,501 | -13.4% |
| Stocks | 30/36 | €55,874 | €48,373 | -€7,501 | -13.4% |
| Amounts receivable within one year | 40/41 | €85,196 | €100,936 | +€15,740 | +18.5% |
| Trade receivables | 40 | €9,143 | €0 | -€9,143 | -100% |
| Other amounts receivable | 41 | €76,053 | €100,936 | +€24,883 | +32.7% |
| Cash at bank and in hand | 54/58 | €50,496 | €29,122 | -€21,374 | -42.3% |
| Deferred charges and accrued income | 490/1 | €2,550 | €613 | -€1,937 | -76.0% |
| Total equity and liabilities | 10/49 | €206,935 | €194,679 | -€12,256 | -5.9% |
| Equity | 10/15 | €99,163 | €101,827 | +€2,664 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,563 | €83,227 | +€2,664 | +3.3% |
| Distributable reserves | 133 | €80,563 | €83,227 | +€2,664 | +3.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €107,772 | €92,852 | -€14,920 | -13.8% |
| Amounts payable within one year | 42/48 | €107,772 | €91,269 | -€16,504 | -15.3% |
| Trade debts | 44 | €71,008 | €58,820 | -€12,188 | -17.2% |
| Suppliers | 440/4 | €71,008 | €58,820 | -€12,188 | -17.2% |
| Taxes, remuneration and social security | 45 | €13,891 | €10,371 | -€3,520 | -25.3% |
| Taxes | 450/3 | €13,891 | €10,371 | -€3,520 | -25.3% |
| Other amounts payable | 47/48 | €22,873 | €22,077 | -€796 | -3.5% |
| Accrued charges and deferred income | 492/3 | - | €1,583 | +€1,583 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,149 | €1,055 | -€94 | -8.2% |
| Other operating charges | 640/8 | €727 | €603 | -€124 | -17.1% |
| Non-recurring operating charges | 66A | €0 | €529 | +€529 | |
| Gross operating margin | 9900 | €14,815 | €16,942 | +€2,127 | +14.4% |
| Operating profit (loss) | 9901 | €12,939 | €14,755 | +€1,816 | +14.0% |
| Financial income | 75/76B | €127 | €35 | -€92 | -72.6% |
| Recurring financial income | 75 | €127 | €35 | -€92 | -72.6% |
| Financial charges | 65/66B | €3,856 | €4,455 | +€599 | +15.5% |
| Recurring financial charges | 65 | €3,856 | €4,455 | +€599 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €9,210 | €10,335 | +€1,124 | +12.2% |
| Income taxes | 67/77 | €7,711 | €7,670 | -€41 | -0.5% |
| Profit (loss) for the period | 9904 | €1,499 | €2,664 | +€1,165 | +77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,499 | €2,664 | +€1,165 | +77.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.