LIGHT DESIGN PRODUCTIONS: 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 DESIGN PRODUCTIONS
Largest movements
- Receivables within one year +€63,243
up €63,243 (+355%), from €17,834 to €81,077
of which Trade receivables: +€61,647
- Cash +€15,606
up €15,606 (+2.6%), from €594,020 to €609,626
- Tangible fixed assets +€12,154
up €12,154 (+43.2%), from €28,155 to €40,309
of which Furniture and vehicles: +€12,501
- Reserves +€90,194
up €90,194 (+22.5%), from €401,621 to €491,815
- Trade debts -€25,602
down €25,602 (-42.2%), from €60,605 to €35,003
- Other debts +€23,050
up €23,050 (+82.8%), from €27,822 to €50,872
- Gross operating margin +€58,304
up €58,304 (+49.6%), from €117,476 to €175,780
- Other operating charges +€16,611
up €16,611 (+201%), from €8,248 to €24,859
- Provisions +€10,925
up €10,925, from -€6,408 to €4,517
- Taxes +€7,728
up €7,728 (+23.1%), from €33,442 to €41,170
- Depreciation +€7,102
up €7,102 (+99.5%), from €7,140 to €14,242
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €642,540 | €731,012 | +€88,472 | +13.8% |
| Fixed assets | 21/28 | €28,155 | €40,309 | +€12,154 | +43.2% |
| Tangible fixed assets | 22/27 | €28,155 | €40,309 | +€12,154 | +43.2% |
| Plant, machinery and equipment | 23 | €20,953 | €21,485 | +€532 | +2.5% |
| Furniture and vehicles | 24 | €4,920 | €17,421 | +€12,501 | +254% |
| Other tangible fixed assets | 26 | €2,282 | €1,402 | -€880 | -38.6% |
| Current assets | 29/58 | €614,385 | €690,704 | +€76,319 | +12.4% |
| Amounts receivable within one year | 40/41 | €17,834 | €81,077 | +€63,243 | +355% |
| Trade receivables | 40 | €17,204 | €78,851 | +€61,647 | +358% |
| Other amounts receivable | 41 | €630 | €2,226 | +€1,596 | +253% |
| Cash at bank and in hand | 54/58 | €594,020 | €609,626 | +€15,606 | +2.6% |
| Deferred charges and accrued income | 490/1 | €2,531 | - | -€2,531 | |
| Total equity and liabilities | 10/49 | €642,540 | €731,012 | +€88,472 | +13.8% |
| Equity | 10/15 | €490,763 | €580,957 | +€90,194 | +18.4% |
| Contributions | 10/11 | €18,484 | €18,484 | = | 0.0% |
| Reserves | 13 | €401,621 | €491,815 | +€90,194 | +22.5% |
| Distributable reserves | 133 | €401,621 | €491,815 | +€90,194 | +22.5% |
| Profit (loss) carried forward | 14 | €70,658 | €70,658 | -€0 | 0.0% |
| Provisions and deferred taxes | 16 | €19,908 | €24,425 | +€4,517 | +22.7% |
| Provisions for liabilities and charges | 160/5 | €19,908 | €24,425 | +€4,517 | +22.7% |
| Other liabilities and charges | 164/5 | €19,908 | €24,425 | +€4,517 | +22.7% |
| Amounts payable | 17/49 | €131,869 | €125,630 | -€6,239 | -4.7% |
| Amounts payable within one year | 42/48 | €131,869 | €125,630 | -€6,239 | -4.7% |
| Trade debts | 44 | €60,605 | €35,003 | -€25,602 | -42.2% |
| Suppliers | 440/4 | €60,605 | €35,003 | -€25,602 | -42.2% |
| Taxes, remuneration and social security | 45 | €43,442 | €39,755 | -€3,687 | -8.5% |
| Taxes | 450/3 | €33,442 | €39,755 | +€6,313 | +18.9% |
| Remuneration and social security | 454/9 | €10,000 | - | -€10,000 | |
| Other amounts payable | 47/48 | €27,822 | €50,872 | +€23,050 | +82.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,140 | €14,242 | +€7,102 | +99.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€6,408 | €4,517 | +€10,925 | |
| Other operating charges | 640/8 | €8,248 | €24,859 | +€16,611 | +201% |
| Gross operating margin | 9900 | €117,476 | €175,780 | +€58,304 | +49.6% |
| Operating profit (loss) | 9901 | €108,496 | €132,162 | +€23,666 | +21.8% |
| Financial income | 75/76B | - | €4,718 | +€4,718 | |
| Recurring financial income | 75 | - | €4,718 | +€4,718 | |
| Financial charges | 65/66B | €28 | €516 | +€488 | +1,742% |
| Recurring financial charges | 65 | €28 | €516 | +€488 | +1,742% |
| Profit (loss) for the period before taxes | 9903 | €108,468 | €136,364 | +€27,896 | +25.7% |
| Income taxes | 67/77 | €33,442 | €41,170 | +€7,728 | +23.1% |
| Profit (loss) for the period | 9904 | €75,026 | €95,194 | +€20,168 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €75,026 | €95,194 | +€20,168 | +26.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.