LIGHT-IT: 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-IT
Largest movements
- Tangible fixed assets -€9,780
down €9,780 (-17.1%), from €57,145 to €47,364
of which Furniture and vehicles: -€9,560
- Receivables within one year +€3,741
up €3,741 (+22.2%), from €16,814 to €20,554
of which Other amounts receivable: +€3,100
- Reserves -€8,753
down €8,753 (-8.6%), from €101,339 to €92,586
- Tax, wage and social debts +€1,947
up €1,947 (+22.3%), from €8,749 to €10,695
of which Taxes: +€1,947
- Gross operating margin -€11,564
down €11,564 (-28.8%), from €40,184 to €28,620
- Depreciation +€4,897
up €4,897 (+47.9%), from €10,233 to €15,131
- Taxes -€4,478
down €4,478 (-53.7%), from €8,334 to €3,856
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.
Cash bridge derived
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 | €128,075 | €120,958 | -€7,117 | -5.6% |
| Fixed assets | 21/28 | €57,145 | €47,364 | -€9,780 | -17.1% |
| Tangible fixed assets | 22/27 | €57,145 | €47,364 | -€9,780 | -17.1% |
| Furniture and vehicles | 24 | €56,862 | €47,302 | -€9,560 | -16.8% |
| Other tangible fixed assets | 26 | €283 | €63 | -€220 | -77.8% |
| Current assets | 29/58 | €70,931 | €73,594 | +€2,663 | +3.8% |
| Amounts receivable within one year | 40/41 | €16,814 | €20,554 | +€3,741 | +22.2% |
| Trade receivables | 40 | €15,684 | €16,325 | +€641 | +4.1% |
| Other amounts receivable | 41 | €1,130 | €4,230 | +€3,100 | +274.3% |
| Cash at bank and in hand | 54/58 | €52,648 | €51,510 | -€1,137 | -2.2% |
| Deferred charges and accrued income | 490/1 | €1,469 | €1,529 | +€60 | +4.1% |
| Total equity and liabilities | 10/49 | €128,075 | €120,958 | -€7,117 | -5.6% |
| Equity | 10/15 | €113,739 | €104,986 | -€8,753 | -7.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €101,339 | €92,586 | -€8,753 | -8.6% |
| Distributable reserves | 133 | €101,339 | €92,586 | -€8,753 | -8.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €14,336 | €15,972 | +€1,636 | +11.4% |
| Amounts payable within one year | 42/48 | €13,952 | €15,476 | +€1,524 | +10.9% |
| Financial debts | 43 | €846 | €882 | +€36 | +4.3% |
| Credit institutions | 430/8 | €846 | €882 | +€36 | +4.3% |
| Trade debts | 44 | €4,358 | €3,644 | -€714 | -16.4% |
| Suppliers | 440/4 | €4,358 | €3,644 | -€714 | -16.4% |
| Taxes, remuneration and social security | 45 | €8,749 | €10,695 | +€1,947 | +22.3% |
| Taxes | 450/3 | €7,249 | €9,195 | +€1,947 | +26.9% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | - | €255 | +€255 | |
| Accrued charges and deferred income | 492/3 | €384 | €496 | +€112 | +29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,233 | €15,131 | +€4,897 | +47.9% |
| Other operating charges | 640/8 | €688 | €858 | +€170 | +24.7% |
| Gross operating margin | 9900 | €40,184 | €28,620 | -€11,564 | -28.8% |
| Operating profit (loss) | 9901 | €29,262 | €12,631 | -€16,631 | -56.8% |
| Financial income | 75/76B | €212 | €286 | +€74 | +34.8% |
| Recurring financial income | 75 | €212 | €286 | +€74 | +34.8% |
| Financial charges | 65/66B | €277 | €281 | +€4 | +1.6% |
| Recurring financial charges | 65 | €277 | €281 | +€4 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €29,198 | €12,636 | -€16,562 | -56.7% |
| Income taxes | 67/77 | €8,334 | €3,856 | -€4,478 | -53.7% |
| Profit (loss) for the period | 9904 | €20,864 | €8,780 | -€12,084 | -57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,864 | €8,780 | -€12,084 | -57.9% |
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 10 October 2026 via checked.be.