LICHTVIS: what changed
What changed
LICHTVIS
NACE 58.190, Other publishing activities, excluding software publishing
filed annual accounts (NBB)
Net result for the year
€7,487
2025 · €849+€6,638
Equity
€130,071
2025 · €120,728+€9,343
Cash
€312,837
2025 · €452,468-€139,630
Balance sheet total
€4.6m
2025 · €4.9m-€281,200
Largest movements
Assets
- Stocks and contracts -€569,929
down €569,929 (-22.1%), from €2.6m to €2.0m
- Tangible fixed assets +€269,136
up €269,136 (+318%), from €84,734 to €353,870
of which Other tangible fixed assets: +€269,893
- Receivables within one year +€140,758
up €140,758 (+8.5%), from €1.7m to €1.8m
of which Other amounts receivable: +€958,176
- Cash -€139,630
down €139,630 (-30.9%), from €452,468 to €312,837
mainly Accrued charges and deferred income (-€745,063) and Investment in fixed assets (net) (-€301,840)
Equity and liabilities
- Accrued charges and deferred income -€745,063
down €745,063 (-58.9%), from €1.3m to €520,915
- Trade debts +€481,590
up €481,590 (+14.1%), from €3.4m to €3.9m
Income statement
- Gross operating margin +€155,711
up €155,711 (+13.9%), from €1.1m to €1.3m
- Staff costs +€106,030
up €106,030 (+9.5%), from €1.1m to €1.2m
- Depreciation +€25,943
up €25,943 (+96.7%), from €26,818 to €52,760
- Financial income -€21,400
down €21,400 (-63.3%), from €33,795 to €12,395
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€849
Gross operating margin
+€155,711
Staff costs
-€106,030
Depreciation
-€25,943
Other operating charges
-€226
Financial income
-€21,400
Financial charges
+€6,875
Taxes
-€2,349
Result 2026
€7,487
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€160,353
Investment
-€301,840
Financing
+€1,857
Cash 2025
€452,468
From operations (derived)
+€160,353
Net result for the year
+€7,487
Depreciation
+€52,760
Stocks and contracts
+€569,929
Receivables within one year
-€140,758
Deferred charges and accrued income
-€38,521
Trade debts
+€481,590
Tax, wage and social debts
-€27,070
Accrued charges and deferred income
-€745,063
Investment (derived)
-€301,840
Investment in fixed assets (net)
-€301,840
Financing
+€1,857
Contributions, distributions and other
+€1,857
Cash 2026
€312,837
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,915,415 | €4,634,216 | -€281,200 | -5.7% |
| Fixed assets | 21/28 | €189,235 | €438,315 | +€249,080 | +132% |
| Intangible fixed assets | 21 | €95,351 | €75,295 | -€20,056 | -21.0% |
| Tangible fixed assets | 22/27 | €84,734 | €353,870 | +€269,136 | +318% |
| Plant, machinery and equipment | 23 | €14,791 | €14,162 | -€630 | -4.3% |
| Furniture and vehicles | 24 | €28,693 | €28,566 | -€127 | -0.4% |
| Other tangible fixed assets | 26 | €41,249 | €311,142 | +€269,893 | +654% |
| Financial fixed assets | 28 | €9,150 | €9,150 | = | 0.0% |
| Current assets | 29/58 | €4,726,181 | €4,195,901 | -€530,280 | -11.2% |
| Stocks and contracts in progress | 3 | €2,573,826 | €2,003,897 | -€569,929 | -22.1% |
| Stocks | 30/36 | €2,573,826 | €2,003,897 | -€569,929 | -22.1% |
| Amounts receivable within one year | 40/41 | €1,657,360 | €1,798,118 | +€140,758 | +8.5% |
| Trade receivables | 40 | €1,274,220 | €456,802 | -€817,418 | -64.2% |
| Other amounts receivable | 41 | €383,140 | €1,341,316 | +€958,176 | +250% |
| Cash at bank and in hand | 54/58 | €452,468 | €312,837 | -€139,630 | -30.9% |
| Deferred charges and accrued income | 490/1 | €42,528 | €81,048 | +€38,521 | +90.6% |
| Total equity and liabilities | 10/49 | €4,915,415 | €4,634,216 | -€281,200 | -5.7% |
| Equity | 10/15 | €120,728 | €130,071 | +€9,343 | +7.7% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,268 | €121,611 | +€9,343 | +8.3% |
| Amounts payable | 17/49 | €4,794,688 | €4,504,144 | -€290,543 | -6.1% |
| Amounts payable within one year | 42/48 | €3,528,710 | €3,983,229 | +€454,520 | +12.9% |
| Trade debts | 44 | €3,411,242 | €3,892,832 | +€481,590 | +14.1% |
| Suppliers | 440/4 | €3,411,242 | €3,892,832 | +€481,590 | +14.1% |
| Taxes, remuneration and social security | 45 | €117,439 | €90,369 | -€27,070 | -23.1% |
| Taxes | 450/3 | €4,105 | €2,001 | -€2,103 | -51.2% |
| Remuneration and social security | 454/9 | €113,335 | €88,368 | -€24,967 | -22.0% |
| Other amounts payable | 47/48 | €28 | €28 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,265,978 | €520,915 | -€745,063 | -58.9% |
| Remuneration, social security and pensions | 62 | €1,115,351 | €1,221,381 | +€106,030 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,818 | €52,760 | +€25,943 | +96.7% |
| Other operating charges | 640/8 | €427 | €654 | +€226 | +53.0% |
| Gross operating margin | 9900 | €1,122,620 | €1,278,331 | +€155,711 | +13.9% |
| Operating profit (loss) | 9901 | -€19,976 | €3,536 | +€23,512 | |
| Financial income | 75/76B | €33,795 | €12,395 | -€21,400 | -63.3% |
| Recurring financial income | 75 | €33,795 | €12,395 | -€21,400 | -63.3% |
| Financial charges | 65/66B | €11,733 | €4,858 | -€6,875 | -58.6% |
| Recurring financial charges | 65 | €11,733 | €4,858 | -€6,875 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | €2,086 | €11,073 | +€8,987 | +431% |
| Income taxes | 67/77 | €1,237 | €3,586 | +€2,349 | +190% |
| Profit (loss) for the period | 9904 | €849 | €7,487 | +€6,638 | +782% |
| Profit (loss) for the period to be appropriated | 9905 | €849 | €7,487 | +€6,638 | +782% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.