LIGHT CARE: what changed
Two fiscal 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.
LIGHT CARE
Largest movements
- Tangible fixed assets +€30,415
up €30,415 (+53.3%), from €57,117 to €87,532
of which Plant, machinery and equipment: +€16,541
- Intangible fixed assets -€12,894
down €12,894 (-85.9%), from €15,016 to €2,122
- Reserves +€26,992
up €26,992 (+51.6%), from €52,358 to €79,350
of which Distributable reserves: +€26,992
- Debts after one year -€9,977
down €9,977 (-24.1%), from €41,472 to €31,494
- Current portion of long-term debt +€9,591
up €9,591 (+41.6%), from €23,057 to €32,648
- Tax, wage and social debts -€6,828
down €6,828 (-92.5%), from €7,379 to €551
- Trade debts -€3,543
down €3,543 (-64.5%), from €5,494 to €1,951
- Gross operating margin -€8,891
down €8,891 (-10.8%), from €82,031 to €73,141
- Taxes -€2,828
down €2,828 (-18.4%), from €15,379 to €12,551
- Depreciation +€1,986
up €1,986 (+7.2%), from €27,553 to €29,539
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 | €136,031 | €151,975 | +€15,944 | +11.7% |
| Fixed assets | 21/28 | €73,652 | €91,099 | +€17,447 | +23.7% |
| Intangible fixed assets | 21 | €15,016 | €2,122 | -€12,894 | -85.9% |
| Tangible fixed assets | 22/27 | €57,117 | €87,532 | +€30,415 | +53.3% |
| Land and buildings | 22 | €11,150 | €26,170 | +€15,021 | +134.7% |
| Plant, machinery and equipment | 23 | €42,989 | €59,530 | +€16,541 | +38.5% |
| Furniture and vehicles | 24 | €2,978 | €1,832 | -€1,146 | -38.5% |
| Financial fixed assets | 28 | €1,520 | €1,445 | -€75 | -4.9% |
| Current assets | 29/58 | €62,379 | €60,876 | -€1,503 | -2.4% |
| Amounts receivable within one year | 40/41 | €10,392 | €9,372 | -€1,020 | -9.8% |
| Trade receivables | 40 | €10,392 | €9,372 | -€1,020 | -9.8% |
| Cash at bank and in hand | 54/58 | €50,530 | €49,983 | -€547 | -1.1% |
| Deferred charges and accrued income | 490/1 | €1,457 | €1,522 | +€64 | +4.4% |
| Total equity and liabilities | 10/49 | €136,031 | €151,975 | +€15,944 | +11.7% |
| Equity | 10/15 | €58,558 | €85,330 | +€26,772 | +45.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €52,358 | €79,350 | +€26,992 | +51.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,498 | €77,490 | +€26,992 | +53.5% |
| Profit (loss) carried forward | 14 | - | -€220 | -€220 | |
| Amounts payable | 17/49 | €77,473 | €66,645 | -€10,828 | -14.0% |
| Amounts payable after more than one year | 17 | €41,472 | €31,494 | -€9,977 | -24.1% |
| Financial debts | 170/4 | €41,472 | €31,494 | -€9,977 | -24.1% |
| Amounts payable within one year | 42/48 | €36,002 | €35,150 | -€851 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €23,057 | €32,648 | +€9,591 | +41.6% |
| Trade debts | 44 | €5,494 | €1,951 | -€3,543 | -64.5% |
| Suppliers | 440/4 | €5,494 | €1,951 | -€3,543 | -64.5% |
| Taxes, remuneration and social security | 45 | €7,379 | €551 | -€6,828 | -92.5% |
| Taxes | 450/3 | €7,379 | €551 | -€6,828 | -92.5% |
| Other amounts payable | 47/48 | €72 | - | -€72 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,553 | €29,539 | +€1,986 | +7.2% |
| Other operating charges | 640/8 | €747 | €818 | +€71 | +9.5% |
| Gross operating margin | 9900 | €82,031 | €73,141 | -€8,891 | -10.8% |
| Operating profit (loss) | 9901 | €53,731 | €42,784 | -€10,948 | -20.4% |
| Financial charges | 65/66B | €2,183 | €2,452 | +€269 | +12.3% |
| Recurring financial charges | 65 | €2,183 | €2,452 | +€269 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €51,548 | €40,332 | -€11,216 | -21.8% |
| Income taxes | 67/77 | €15,379 | €12,551 | -€2,828 | -18.4% |
| Profit (loss) for the period | 9904 | €36,170 | €27,781 | -€8,389 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,170 | €27,781 | -€8,389 | -23.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.