LICHTPLAN: 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.
LICHTPLAN
Largest movements
- Cash +€30,804
up €30,804 (+60.1%), from €51,286 to €82,091
mainly Net result for the year (+€29,845) and Depreciation (+€5,399)
- Tangible fixed assets -€2,503
down €2,503 (-15.7%), from €15,912 to €13,409
of which Other tangible fixed assets: -€3,316
- Reserves +€29,845
up €29,845 (+22.2%), from €134,361 to €164,206
of which Distributable reserves: +€29,845
- Other debts -€5,850
down €5,850 (-24.6%), from €23,761 to €17,911
- Tax, wage and social debts +€4,502
up €4,502 (+15.3%), from €29,515 to €34,018
of which Taxes: +€10,533
- Staff costs -€32,010
down €32,010 (-25.8%), from €124,306 to €92,296
- Gross operating margin +€24,786
up €24,786 (+21.4%), from €115,980 to €140,766
- Taxes +€11,180
up €11,180 (+1,782%), from €627 to €11,807
- Depreciation -€1,858
down €1,858 (-25.6%), from €7,257 to €5,399
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 | €210,444 | €238,105 | +€27,662 | +13.1% |
| Fixed assets | 21/28 | €15,932 | €13,429 | -€2,503 | -15.7% |
| Tangible fixed assets | 22/27 | €15,912 | €13,409 | -€2,503 | -15.7% |
| Furniture and vehicles | 24 | €4,151 | €4,965 | +€813 | +19.6% |
| Other tangible fixed assets | 26 | €11,760 | €8,445 | -€3,316 | -28.2% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €194,512 | €224,676 | +€30,164 | +15.5% |
| Stocks and contracts in progress | 3 | €114,211 | €112,626 | -€1,586 | -1.4% |
| Stocks | 30/36 | €114,211 | €112,626 | -€1,586 | -1.4% |
| Amounts receivable within one year | 40/41 | €28,999 | €29,945 | +€946 | +3.3% |
| Trade receivables | 40 | €22,126 | €29,945 | +€7,818 | +35.3% |
| Other amounts receivable | 41 | €6,873 | €0 | -€6,873 | -100% |
| Cash at bank and in hand | 54/58 | €51,286 | €82,091 | +€30,804 | +60.1% |
| Deferred charges and accrued income | 490/1 | €15 | €15 | +€0 | +0.3% |
| Total equity and liabilities | 10/49 | €210,444 | €238,105 | +€27,662 | +13.1% |
| Equity | 10/15 | €149,507 | €179,353 | +€29,845 | +20.0% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €134,361 | €164,206 | +€29,845 | +22.2% |
| Non-distributable reserves | 130/1 | €9,407 | €9,407 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,407 | €9,407 | = | 0.0% |
| Distributable reserves | 133 | €124,954 | €154,799 | +€29,845 | +23.9% |
| Profit (loss) carried forward | 14 | €8,941 | €8,941 | = | 0.0% |
| Amounts payable | 17/49 | €60,936 | €58,753 | -€2,184 | -3.6% |
| Amounts payable within one year | 42/48 | €60,936 | €58,753 | -€2,184 | -3.6% |
| Trade debts | 44 | €7,660 | €6,824 | -€836 | -10.9% |
| Suppliers | 440/4 | €7,660 | €6,824 | -€836 | -10.9% |
| Taxes, remuneration and social security | 45 | €29,515 | €34,018 | +€4,502 | +15.3% |
| Taxes | 450/3 | €23,484 | €34,018 | +€10,533 | +44.9% |
| Remuneration and social security | 454/9 | €6,031 | €0 | -€6,031 | -100% |
| Other amounts payable | 47/48 | €23,761 | €17,911 | -€5,850 | -24.6% |
| Remuneration, social security and pensions | 62 | €124,306 | €92,296 | -€32,010 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,257 | €5,399 | -€1,858 | -25.6% |
| Other operating charges | 640/8 | €1,753 | €1,755 | +€2 | +0.1% |
| Gross operating margin | 9900 | €115,980 | €140,766 | +€24,786 | +21.4% |
| Operating profit (loss) | 9901 | -€17,336 | €41,317 | +€58,653 | |
| Financial income | 75/76B | €1,025 | €1,122 | +€98 | +9.5% |
| Recurring financial income | 75 | €1,025 | €1,122 | +€98 | +9.5% |
| Financial charges | 65/66B | €916 | €787 | -€129 | -14.1% |
| Recurring financial charges | 65 | €916 | €787 | -€129 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,227 | €41,652 | +€58,879 | |
| Income taxes | 67/77 | €627 | €11,807 | +€11,180 | +1,782% |
| Profit (loss) for the period | 9904 | -€17,854 | €29,845 | +€47,700 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,854 | €29,845 | +€47,700 |
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 23 October 2026 via checked.be.