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
- Receivables within one year -€7,422
down €7,422 (-36.6%), from €20,261 to €12,839
of which Trade receivables: -€12,222
- Deferred charges and accrued income -€1,200
no longer reported in 2025 (was €1,200)
- Other debts +€27,265
up €27,265 (+2,185%), from €1,248 to €28,512
- Trade debts -€26,239
down €26,239 (-87.4%), from €30,030 to €3,791
- Profit (loss) carried forward -€5,335
down €5,335 (-36.4%), from -€14,672 to -€20,007
- Tax, wage and social debts -€4,265
down €4,265 (-97.9%), from €4,357 to €92
of which Taxes: -€3,265
- Gross operating margin -€28,362
down €28,362, from €23,711 to -€4,651
- Write-downs -€20,780
no longer reported in 2025 (was €20,780)
- Other operating charges -€4,044
no longer reported in 2025 (was €4,044)
- Financial charges -€1,596
down €1,596 (-70.0%), from €2,280 to €684
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 | €22,962 | €14,388 | -€8,574 | -37.3% |
| Fixed assets | 21/28 | €1,500 | €1,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €21,462 | €12,888 | -€8,574 | -39.9% |
| Amounts receivable within one year | 40/41 | €20,261 | €12,839 | -€7,422 | -36.6% |
| Trade receivables | 40 | €14,336 | €2,114 | -€12,222 | -85.3% |
| Other amounts receivable | 41 | €5,926 | €10,725 | +€4,799 | +81.0% |
| Cash at bank and in hand | 54/58 | €1 | €49 | +€48 | +4,111% |
| Deferred charges and accrued income | 490/1 | €1,200 | - | -€1,200 | |
| Total equity and liabilities | 10/49 | €22,962 | €14,388 | -€8,574 | -37.3% |
| Equity | 10/15 | -€12,672 | -€18,007 | -€5,335 | -42.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,672 | -€20,007 | -€5,335 | -36.4% |
| Amounts payable | 17/49 | €35,635 | €32,395 | -€3,239 | -9.1% |
| Amounts payable within one year | 42/48 | €35,635 | €32,395 | -€3,239 | -9.1% |
| Trade debts | 44 | €30,030 | €3,791 | -€26,239 | -87.4% |
| Suppliers | 440/4 | €30,030 | €3,791 | -€26,239 | -87.4% |
| Taxes, remuneration and social security | 45 | €4,357 | €92 | -€4,265 | -97.9% |
| Taxes | 450/3 | €3,357 | €92 | -€3,265 | -97.3% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €1,248 | €28,512 | +€27,265 | +2,185% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,780 | - | -€20,780 | |
| Other operating charges | 640/8 | €4,044 | - | -€4,044 | |
| Non-recurring operating charges | 66A | €1,200 | - | -€1,200 | |
| Gross operating margin | 9900 | €23,711 | -€4,651 | -€28,362 | |
| Operating profit (loss) | 9901 | -€2,312 | -€4,651 | -€2,338 | -101% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,280 | €684 | -€1,596 | -70.0% |
| Recurring financial charges | 65 | €2,280 | €684 | -€1,596 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,593 | -€5,335 | -€742 | -16.2% |
| Profit (loss) for the period | 9904 | -€4,593 | -€5,335 | -€742 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,593 | -€5,335 | -€742 | -16.2% |
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 18 October 2026 via checked.be.