LICHTPUNT: 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.
LICHTPUNT
Largest movements
- Current investments +€12,337
up €12,337 (+12.5%), from €98,972 to €111,309
- Stocks and contracts -€10,980
no longer reported in 2025 (was €10,980)
- Cash +€10,592
up €10,592 (+16.7%), from €63,259 to €73,851
mainly Stocks and contracts (+€10,980) and Net result for the year (+€6,658)
- Deferred charges and accrued income -€1,973
down €1,973 (-97.6%), from €2,021 to €48
- Profit (loss) carried forward +€6,658
up €6,658 (+4.4%), from €151,537 to €158,195
- Other debts +€2,924
new in 2025: €2,924
- Gross operating margin +€20,716
up €20,716, from -€10,890 to €9,826
- Financial income -€14,416
down €14,416 (-87.9%), from €16,406 to €1,990
- Depreciation -€9,104
down €9,104 (-93.3%), from €9,754 to €650
- Financial charges -€485
down €485 (-77.4%), from €626 to €141
- Other operating charges +€177
up €177 (+4.2%), from €4,190 to €4,367
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 | €182,612 | €191,968 | +€9,356 | +5.1% |
| Fixed assets | 21/28 | €2,115 | €1,465 | -€650 | -30.7% |
| Tangible fixed assets | 22/27 | €2,115 | €1,465 | -€650 | -30.7% |
| Land and buildings | 22 | €430 | - | -€430 | |
| Plant, machinery and equipment | 23 | €1,685 | €1,465 | -€220 | -13.1% |
| Current assets | 29/58 | €180,497 | €190,503 | +€10,006 | +5.5% |
| Stocks and contracts in progress | 3 | €10,980 | - | -€10,980 | |
| Stocks | 30/36 | €10,980 | - | -€10,980 | |
| Amounts receivable within one year | 40/41 | €5,265 | €5,296 | +€31 | +0.6% |
| Trade receivables | 40 | €5,265 | €5,105 | -€159 | -3.0% |
| Other amounts receivable | 41 | - | €190 | +€190 | |
| Current investments | 50/53 | €98,972 | €111,309 | +€12,337 | +12.5% |
| Cash at bank and in hand | 54/58 | €63,259 | €73,851 | +€10,592 | +16.7% |
| Deferred charges and accrued income | 490/1 | €2,021 | €48 | -€1,973 | -97.6% |
| Total equity and liabilities | 10/49 | €182,612 | €191,968 | +€9,356 | +5.1% |
| Equity | 10/15 | €181,160 | €187,818 | +€6,658 | +3.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Share premium | 1100/10 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €11,031 | €11,031 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,172 | €9,172 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,537 | €158,195 | +€6,658 | +4.4% |
| Amounts payable | 17/49 | €1,452 | €4,150 | +€2,698 | +186% |
| Amounts payable within one year | 42/48 | €1,452 | €4,150 | +€2,698 | +186% |
| Trade debts | 44 | €1,264 | €1,226 | -€38 | -3.0% |
| Suppliers | 440/4 | €1,264 | €1,226 | -€38 | -3.0% |
| Taxes, remuneration and social security | 45 | €189 | - | -€189 | |
| Taxes | 450/3 | €189 | - | -€189 | |
| Other amounts payable | 47/48 | - | €2,924 | +€2,924 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,754 | €650 | -€9,104 | -93.3% |
| Other operating charges | 640/8 | €4,190 | €4,367 | +€177 | +4.2% |
| Gross operating margin | 9900 | -€10,890 | €9,826 | +€20,716 | |
| Operating profit (loss) | 9901 | -€24,835 | €4,809 | +€29,644 | |
| Financial income | 75/76B | €16,406 | €1,990 | -€14,416 | -87.9% |
| Recurring financial income | 75 | €16,406 | €1,990 | -€14,416 | -87.9% |
| Financial charges | 65/66B | €626 | €141 | -€485 | -77.4% |
| Recurring financial charges | 65 | €626 | €141 | -€485 | -77.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,054 | €6,658 | +€15,713 | |
| Profit (loss) for the period | 9904 | -€9,054 | €6,658 | +€15,713 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,054 | €6,658 | +€15,713 |
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 19 October 2026 via checked.be.