LIGHT-ELECT HOLDING: 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-ELECT HOLDING
Largest movements
- Cash +€42,625
up €42,625 (+880%), from €4,844 to €47,468
mainly Net result for the year (+€43,647) and Other debts (+€197)
- Profit (loss) carried forward +€43,647
up €43,647 (+90.0%), from -€48,520 to -€4,873
- Financial income +€47,000
new in 2025: €47,000
- Gross operating margin +€2,989
up €2,989 (+61.6%), from -€4,854 to -€1,865
- Other operating charges -€362
down €362 (-26.6%), from €1,360 to €998
- Financial charges +€55
up €55 (+12.6%), from €435 to €490
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 | €2,181,457 | €2,223,891 | +€42,435 | +1.9% |
| Fixed assets | 21/28 | €2,176,423 | €2,176,423 | = | 0.0% |
| Financial fixed assets | 28 | €2,176,423 | €2,176,423 | = | 0.0% |
| Current assets | 29/58 | €5,034 | €47,468 | +€42,435 | +843% |
| Cash at bank and in hand | 54/58 | €4,844 | €47,468 | +€42,625 | +880% |
| Deferred charges and accrued income | 490/1 | €190 | - | -€190 | |
| Total equity and liabilities | 10/49 | €2,181,457 | €2,223,891 | +€42,435 | +1.9% |
| Equity | 10/15 | €505,884 | €549,531 | +€43,647 | +8.6% |
| Contributions | 10/11 | €227,916 | €227,916 | = | 0.0% |
| Capital | 10 | €227,916 | €227,916 | = | 0.0% |
| Issued capital | 100 | €227,916 | €227,916 | = | 0.0% |
| Reserves | 13 | €326,488 | €326,488 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,792 | €22,792 | = | 0.0% |
| Legal reserve | 130 | €22,792 | €22,792 | = | 0.0% |
| Distributable reserves | 133 | €303,696 | €303,696 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,520 | -€4,873 | +€43,647 | +90.0% |
| Amounts payable | 17/49 | €1,675,573 | €1,674,361 | -€1,212 | -0.1% |
| Amounts payable within one year | 42/48 | €1,675,537 | €1,674,320 | -€1,217 | -0.1% |
| Trade debts | 44 | €3,284 | €1,869 | -€1,414 | -43.1% |
| Suppliers | 440/4 | €3,284 | €1,869 | -€1,414 | -43.1% |
| Other amounts payable | 47/48 | €1,672,253 | €1,672,450 | +€197 | 0.0% |
| Accrued charges and deferred income | 492/3 | €36 | €41 | +€5 | +12.9% |
| Other operating charges | 640/8 | €1,360 | €998 | -€362 | -26.6% |
| Non-recurring operating charges | 66A | €133,333 | - | -€133,333 | |
| Gross operating margin | 9900 | -€4,854 | -€1,865 | +€2,989 | +61.6% |
| Operating profit (loss) | 9901 | -€139,547 | -€2,863 | +€136,684 | +97.9% |
| Financial income | 75/76B | - | €47,000 | +€47,000 | |
| Recurring financial income | 75 | - | €47,000 | +€47,000 | |
| Financial charges | 65/66B | €435 | €490 | +€55 | +12.6% |
| Recurring financial charges | 65 | €435 | €490 | +€55 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | -€139,982 | €43,647 | +€183,629 | |
| Profit (loss) for the period | 9904 | -€139,982 | €43,647 | +€183,629 | |
| Profit (loss) for the period to be appropriated | 9905 | -€139,982 | €43,647 | +€183,629 |
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 14 October 2026 via checked.be.