Lichtwerk: 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.
Lichtwerk
Largest movements
- Receivables within one year -€73,226
down €73,226 (-40.0%), from €183,213 to €109,986
of which Trade receivables: -€83,537
- Stocks and contracts -€9,773
down €9,773 (-89.1%), from €10,967 to €1,194
- Trade debts -€64,595
down €64,595 (-92.9%), from €69,530 to €4,935
- Tax, wage and social debts -€25,064
down €25,064 (-56.6%), from €44,321 to €19,257
of which Taxes: -€13,985
- Debts after one year -€20,837
down €20,837 (-62.6%), from €33,280 to €12,443
- Accrued charges and deferred income +€17,343
up €17,343 (+75.2%), from €23,072 to €40,415
- Profit (loss) carried forward +€6,988
up €6,988 (+72.1%), from €9,695 to €16,682
- Turnover -€32,156
down €32,156 (-10.8%), from €298,537 to €266,381
- Staff costs -€17,928
down €17,928 (-8.8%), from €204,147 to €186,219
- Purchases and services -€3,883
down €3,883 (-2.2%), from €177,205 to €173,322
- Gross operating margin -€3,314
down €3,314 (-1.6%), from €205,250 to €201,936
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.
Cash bridge derived
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 | €350,128 | €264,569 | -€85,559 | -24.4% |
| Fixed assets | 21/28 | €3,623 | €629 | -€2,994 | -82.6% |
| Tangible fixed assets | 22/27 | €3,211 | €217 | -€2,994 | -93.2% |
| Plant, machinery and equipment | 23 | €3,211 | €217 | -€2,994 | -93.2% |
| Financial fixed assets | 28 | €412 | €412 | = | 0.0% |
| Current assets | 29/58 | €346,505 | €263,940 | -€82,565 | -23.8% |
| Stocks and contracts in progress | 3 | €10,967 | €1,194 | -€9,773 | -89.1% |
| Stocks | 30/36 | €10,967 | €1,194 | -€9,773 | -89.1% |
| Amounts receivable within one year | 40/41 | €183,213 | €109,986 | -€73,226 | -40.0% |
| Trade receivables | 40 | €137,715 | €54,178 | -€83,537 | -60.7% |
| Other amounts receivable | 41 | €45,498 | €55,808 | +€10,310 | +22.7% |
| Cash at bank and in hand | 54/58 | €151,410 | €151,847 | +€437 | +0.3% |
| Deferred charges and accrued income | 490/1 | €916 | €913 | -€3 | -0.3% |
| Total equity and liabilities | 10/49 | €350,128 | €264,569 | -€85,559 | -24.4% |
| Equity | 10/15 | €159,695 | €166,682 | +€6,988 | +4.4% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,695 | €16,682 | +€6,988 | +72.1% |
| Amounts payable | 17/49 | €190,433 | €97,887 | -€92,547 | -48.6% |
| Amounts payable after more than one year | 17 | €33,280 | €12,443 | -€20,837 | -62.6% |
| Financial debts | 170/4 | €33,280 | €12,443 | -€20,837 | -62.6% |
| Amounts payable within one year | 42/48 | €134,082 | €45,030 | -€89,052 | -66.4% |
| Current portion of amounts payable after more than one year | 42 | €20,230 | €20,837 | +€607 | +3.0% |
| Trade debts | 44 | €69,530 | €4,935 | -€64,595 | -92.9% |
| Suppliers | 440/4 | €69,530 | €4,935 | -€64,595 | -92.9% |
| Taxes, remuneration and social security | 45 | €44,321 | €19,257 | -€25,064 | -56.6% |
| Taxes | 450/3 | €18,656 | €4,671 | -€13,985 | -75.0% |
| Remuneration and social security | 454/9 | €25,665 | €14,586 | -€11,079 | -43.2% |
| Accrued charges and deferred income | 492/3 | €23,072 | €40,415 | +€17,343 | +75.2% |
| Turnover | 70 | €298,537 | €266,381 | -€32,156 | -10.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €177,205 | €173,322 | -€3,883 | -2.2% |
| Remuneration, social security and pensions | 62 | €204,147 | €186,219 | -€17,928 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,570 | €2,994 | -€2,576 | -46.2% |
| Other operating charges | 640/8 | €523 | €528 | +€5 | +0.9% |
| Gross operating margin | 9900 | €205,250 | €201,936 | -€3,314 | -1.6% |
| Operating profit (loss) | 9901 | -€4,990 | €12,195 | +€17,185 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -93.9% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -93.9% |
| Financial charges | 65/66B | €3,339 | €3,057 | -€283 | -8.5% |
| Recurring financial charges | 65 | €3,339 | €3,057 | -€283 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,329 | €9,138 | +€17,467 | |
| Income taxes | 67/77 | €214 | €2,150 | +€1,937 | +907.1% |
| Profit (loss) for the period | 9904 | -€8,543 | €6,988 | +€15,530 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,543 | €6,988 | +€15,530 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.