LIGHT CREATION INTERNATIONAL: 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.
LIGHT CREATION INTERNATIONAL
Largest movements
- Tangible fixed assets -€10,998
down €10,998 (-29.7%), from €36,985 to €25,986
of which Furniture and vehicles: -€10,196
- Receivables after one year +€8,500
up €8,500 (+48.6%), from €17,500 to €26,000
- Cash +€3,367
up €3,367 (+38.0%), from €8,866 to €12,233
mainly Depreciation (+€10,998) and Tax, wage and social debts (+€8,715)
- Receivables within one year -€1,271
down €1,271 (-10.3%), from €12,295 to €11,024
of which Trade receivables: -€1,040
- Deferred charges and accrued income -€1,233
down €1,233 (-53.5%), from €2,307 to €1,073
- Current portion of long-term debt -€9,939
no longer reported in 2025 (was €9,939)
- Tax, wage and social debts +€8,715
up €8,715 (+262%), from €3,324 to €12,039
of which Taxes: +€6,215
- Trade debts +€4,201
up €4,201 (+8,247%), from €51 to €4,252
- Profit (loss) carried forward -€3,581
down €3,581 (-70.0%), from -€5,118 to -€8,698
- Other debts -€1,031
down €1,031 (-70.5%), from €1,463 to €431
- Gross operating margin -€31,099
down €31,099 (-75.5%), from €41,206 to €10,107
- Taxes -€5,810
down €5,810 (-88.8%), from €6,543 to €733
- Other operating charges +€1,254
up €1,254 (+119%), from €1,058 to €2,311
- Depreciation +€553
up €553 (+5.3%), from €10,445 to €10,998
- Financial income +€504
up €504 (+87.1%), from €579 to €1,082
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 | €77,952 | €76,317 | -€1,635 | -2.1% |
| Fixed assets | 21/28 | €36,985 | €25,986 | -€10,998 | -29.7% |
| Tangible fixed assets | 22/27 | €36,985 | €25,986 | -€10,998 | -29.7% |
| Plant, machinery and equipment | 23 | €2,704 | €1,902 | -€802 | -29.7% |
| Furniture and vehicles | 24 | €34,281 | €24,084 | -€10,196 | -29.7% |
| Current assets | 29/58 | €40,967 | €50,331 | +€9,363 | +22.9% |
| Amounts receivable after more than one year | 29 | €17,500 | €26,000 | +€8,500 | +48.6% |
| Other amounts receivable | 291 | €17,500 | €26,000 | +€8,500 | +48.6% |
| Amounts receivable within one year | 40/41 | €12,295 | €11,024 | -€1,271 | -10.3% |
| Trade receivables | 40 | €11,199 | €10,159 | -€1,040 | -9.3% |
| Other amounts receivable | 41 | €1,096 | €865 | -€231 | -21.0% |
| Cash at bank and in hand | 54/58 | €8,866 | €12,233 | +€3,367 | +38.0% |
| Deferred charges and accrued income | 490/1 | €2,307 | €1,073 | -€1,233 | -53.5% |
| Total equity and liabilities | 10/49 | €77,952 | €76,317 | -€1,635 | -2.1% |
| Equity | 10/15 | €56,382 | €52,802 | -€3,581 | -6.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,118 | -€8,698 | -€3,581 | -70.0% |
| Amounts payable | 17/49 | €21,570 | €23,515 | +€1,946 | +9.0% |
| Amounts payable after more than one year | 17 | €6,793 | €6,793 | = | 0.0% |
| Financial debts | 170/4 | €6,793 | €6,793 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,777 | €16,722 | +€1,946 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €9,939 | - | -€9,939 | |
| Trade debts | 44 | €51 | €4,252 | +€4,201 | +8,247% |
| Suppliers | 440/4 | €51 | €4,252 | +€4,201 | +8,247% |
| Taxes, remuneration and social security | 45 | €3,324 | €12,039 | +€8,715 | +262% |
| Taxes | 450/3 | €3,324 | €9,539 | +€6,215 | +187% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €1,463 | €431 | -€1,031 | -70.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,445 | €10,998 | +€553 | +5.3% |
| Other operating charges | 640/8 | €1,058 | €2,311 | +€1,254 | +119% |
| Gross operating margin | 9900 | €41,206 | €10,107 | -€31,099 | -75.5% |
| Operating profit (loss) | 9901 | €29,703 | -€3,203 | -€32,906 | |
| Financial income | 75/76B | €579 | €1,082 | +€504 | +87.1% |
| Recurring financial income | 75 | €579 | €1,082 | +€504 | +87.1% |
| Financial charges | 65/66B | €924 | €727 | -€197 | -21.3% |
| Recurring financial charges | 65 | €924 | €727 | -€197 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €29,358 | -€2,847 | -€32,205 | |
| Income taxes | 67/77 | €6,543 | €733 | -€5,810 | -88.8% |
| Profit (loss) for the period | 9904 | €22,815 | -€3,581 | -€26,395 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,815 | -€3,581 | -€26,395 |
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 1 November 2026 via checked.be.