LICHTVONK: 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.
LICHTVONK
Largest movements
- Cash -€19,656
down €19,656 (-19.2%), from €102,637 to €82,981
mainly Contributions, distributions and other (-€97,988) and Receivables within one year (-€2,851)
- Receivables within one year +€2,851
up €2,851 (+29.4%), from €9,681 to €12,532
of which Trade receivables: +€3,658
- Reserves -€57,273
down €57,273 (-58.4%), from €97,988 to €40,714
- Other debts +€40,000
new in 2025: €40,000
- Trade debts -€2,313
down €2,313 (-50.9%), from €4,545 to €2,232
- Tax, wage and social debts +€2,313
up €2,313 (+32.5%), from €7,125 to €9,438
- Gross operating margin +€12,298
up €12,298 (+30.4%), from €40,445 to €52,743
- Taxes +€2,705
up €2,705 (+30.2%), from €8,959 to €11,664
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 | €113,657 | €96,384 | -€17,273 | -15.2% |
| Fixed assets | 21/28 | €1,076 | €639 | -€437 | -40.6% |
| Tangible fixed assets | 22/27 | €576 | €139 | -€437 | -75.9% |
| Furniture and vehicles | 24 | €576 | €139 | -€437 | -75.9% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €112,582 | €95,745 | -€16,837 | -15.0% |
| Amounts receivable within one year | 40/41 | €9,681 | €12,532 | +€2,851 | +29.4% |
| Trade receivables | 40 | €8,874 | €12,532 | +€3,658 | +41.2% |
| Other amounts receivable | 41 | €807 | - | -€807 | |
| Cash at bank and in hand | 54/58 | €102,637 | €82,981 | -€19,656 | -19.2% |
| Deferred charges and accrued income | 490/1 | €263 | €232 | -€31 | -11.8% |
| Total equity and liabilities | 10/49 | €113,657 | €96,384 | -€17,273 | -15.2% |
| Equity | 10/15 | €101,988 | €44,714 | -€57,273 | -56.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €97,988 | €40,714 | -€57,273 | -58.4% |
| Distributable reserves | 133 | €97,988 | €40,714 | -€57,273 | -58.4% |
| Amounts payable | 17/49 | €11,670 | €51,670 | +€40,000 | +343% |
| Amounts payable within one year | 42/48 | €11,670 | €51,670 | +€40,000 | +343% |
| Trade debts | 44 | €4,545 | €2,232 | -€2,313 | -50.9% |
| Suppliers | 440/4 | €4,545 | €2,232 | -€2,313 | -50.9% |
| Taxes, remuneration and social security | 45 | €7,125 | €9,438 | +€2,313 | +32.5% |
| Taxes | 450/3 | €7,125 | €9,438 | +€2,313 | +32.5% |
| Other amounts payable | 47/48 | - | €40,000 | +€40,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €437 | €437 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | €40,445 | €52,743 | +€12,298 | +30.4% |
| Operating profit (loss) | 9901 | €39,891 | €51,787 | +€11,896 | +29.8% |
| Financial income | 75/76B | €583 | €706 | +€124 | +21.2% |
| Recurring financial income | 75 | €583 | €706 | +€124 | +21.2% |
| Financial charges | 65/66B | €116 | €114 | -€2 | -1.5% |
| Recurring financial charges | 65 | €116 | €114 | -€2 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €40,357 | €52,379 | +€12,021 | +29.8% |
| Income taxes | 67/77 | €8,959 | €11,664 | +€2,705 | +30.2% |
| Profit (loss) for the period | 9904 | €31,398 | €40,714 | +€9,316 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,398 | €40,714 | +€9,316 | +29.7% |
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 25 October 2026 via checked.be.