LIGHT@HOME: 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@HOME
Largest movements
- Cash -€69,370
down €69,370 (-66.6%), from €104,094 to €34,724
mainly Other debts (-€92,670) and Debts after one year (-€33,428)
- Intangible fixed assets -€8,200
no longer reported in 2025 (was €8,200)
- Receivables within one year -€4,194
down €4,194 (-2.8%), from €151,094 to €146,900
of which Trade receivables: -€11,235
- Other debts -€92,670
down €92,670 (-98.7%), from €93,876 to €1,206
- Debts after one year -€33,428
down €33,428 (-51.2%), from €65,311 to €31,883
- Trade debts +€21,105
up €21,105 (+129%), from €16,367 to €37,472
- Reserves +€13,503
up €13,503 (+17.9%), from €75,298 to €88,801
- Tax, wage and social debts +€5,477
up €5,477 (+982%), from €558 to €6,035
- Gross operating margin -€36,146
down €36,146 (-51.2%), from €70,659 to €34,513
- Taxes -€7,622
down €7,622 (-60.7%), from €12,557 to €4,935
- Financial charges +€2,699
up €2,699 (+115%), from €2,354 to €5,053
- Other operating charges +€902
up €902 (+83.0%), from €1,087 to €1,989
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 | €302,081 | €217,425 | -€84,656 | -28.0% |
| Fixed assets | 21/28 | €12,778 | €3,745 | -€9,033 | -70.7% |
| Intangible fixed assets | 21 | €8,200 | - | -€8,200 | |
| Tangible fixed assets | 22/27 | €4,578 | €3,745 | -€833 | -18.2% |
| Plant, machinery and equipment | 23 | €4,319 | €3,745 | -€574 | -13.3% |
| Furniture and vehicles | 24 | €259 | - | -€259 | |
| Current assets | 29/58 | €289,303 | €213,680 | -€75,623 | -26.1% |
| Stocks and contracts in progress | 3 | €31,766 | €29,579 | -€2,187 | -6.9% |
| Stocks | 30/36 | €31,766 | €29,579 | -€2,187 | -6.9% |
| Amounts receivable within one year | 40/41 | €151,094 | €146,900 | -€4,194 | -2.8% |
| Trade receivables | 40 | €151,069 | €139,834 | -€11,235 | -7.4% |
| Other amounts receivable | 41 | €25 | €7,066 | +€7,041 | +28,164% |
| Cash at bank and in hand | 54/58 | €104,094 | €34,724 | -€69,370 | -66.6% |
| Deferred charges and accrued income | 490/1 | €2,349 | €2,477 | +€128 | +5.4% |
| Total equity and liabilities | 10/49 | €302,081 | €217,425 | -€84,656 | -28.0% |
| Equity | 10/15 | €93,898 | €107,401 | +€13,503 | +14.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,298 | €88,801 | +€13,503 | +17.9% |
| Distributable reserves | 133 | €75,298 | €88,801 | +€13,503 | +17.9% |
| Amounts payable | 17/49 | €208,183 | €110,024 | -€98,159 | -47.2% |
| Amounts payable after more than one year | 17 | €65,311 | €31,883 | -€33,428 | -51.2% |
| Financial debts | 170/4 | €65,311 | €31,883 | -€33,428 | -51.2% |
| Amounts payable within one year | 42/48 | €142,872 | €78,141 | -€64,731 | -45.3% |
| Current portion of amounts payable after more than one year | 42 | €32,071 | €33,428 | +€1,357 | +4.2% |
| Trade debts | 44 | €16,367 | €37,472 | +€21,105 | +129% |
| Suppliers | 440/4 | €16,367 | €37,472 | +€21,105 | +129% |
| Taxes, remuneration and social security | 45 | €558 | €6,035 | +€5,477 | +982% |
| Taxes | 450/3 | €558 | €6,035 | +€5,477 | +982% |
| Other amounts payable | 47/48 | €93,876 | €1,206 | -€92,670 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,674 | €9,033 | -€641 | -6.6% |
| Other operating charges | 640/8 | €1,087 | €1,989 | +€902 | +83.0% |
| Gross operating margin | 9900 | €70,659 | €34,513 | -€36,146 | -51.2% |
| Operating profit (loss) | 9901 | €59,898 | €23,491 | -€36,407 | -60.8% |
| Financial income | 75/76B | €123 | - | -€123 | |
| Recurring financial income | 75 | €123 | - | -€123 | |
| Financial charges | 65/66B | €2,354 | €5,053 | +€2,699 | +115% |
| Recurring financial charges | 65 | €2,354 | €5,053 | +€2,699 | +115% |
| Profit (loss) for the period before taxes | 9903 | €57,667 | €18,438 | -€39,229 | -68.0% |
| Income taxes | 67/77 | €12,557 | €4,935 | -€7,622 | -60.7% |
| Profit (loss) for the period | 9904 | €45,110 | €13,503 | -€31,607 | -70.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,110 | €13,503 | -€31,607 | -70.1% |
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 16 October 2026 via checked.be.