LIGHT - SERV: what changed
Two fiscal 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 - SERV
Largest movements
- Cash +€5,651
up €5,651 (+90.4%), from €6,248 to €11,899
mainly Trade debts (+€17,475) and Other debts (+€1,550)
- Receivables within one year +€3,095
new in 2025: €3,095
of which Other amounts receivable: +€1,660
- Deferred charges and accrued income +€1,076
new in 2025: €1,076
- Trade debts +€17,475
up €17,475 (+1716.6%), from €1,018 to €18,493
- Profit (loss) carried forward -€9,860
down €9,860 (-69.3%), from -€14,227 to -€24,087
- Other debts +€1,550
up €1,550 (+50.4%), from €3,073 to €4,623
- Tax, wage and social debts +€657
up €657 (+252.7%), from €260 to €917
- Gross operating margin -€4,482
down €4,482 (-99.8%), from -€4,490 to -€8,972
- Staff costs +€400
new in 2025: €400
- Other operating charges +€293
up €293 (+473.0%), from €62 to €355
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 | €8,716 | €18,537 | +€9,821 | +112.7% |
| Current assets | 29/58 | €8,716 | €18,537 | +€9,821 | +112.7% |
| Stocks and contracts in progress | 3 | €2,468 | €2,468 | -€0 | 0.0% |
| Stocks | 30/36 | €2,468 | €2,468 | -€0 | 0.0% |
| Amounts receivable within one year | 40/41 | - | €3,095 | +€3,095 | |
| Trade receivables | 40 | - | €1,436 | +€1,436 | |
| Other amounts receivable | 41 | - | €1,660 | +€1,660 | |
| Cash at bank and in hand | 54/58 | €6,248 | €11,899 | +€5,651 | +90.4% |
| Deferred charges and accrued income | 490/1 | - | €1,076 | +€1,076 | |
| Total equity and liabilities | 10/49 | €8,716 | €18,537 | +€9,821 | +112.7% |
| Equity | 10/15 | €4,365 | -€5,495 | -€9,860 | |
| Contributions | 10/11 | €18,592 | €18,592 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€14,227 | -€24,087 | -€9,860 | -69.3% |
| Amounts payable | 17/49 | €4,351 | €24,033 | +€19,682 | +452.3% |
| Amounts payable within one year | 42/48 | €4,351 | €24,033 | +€19,682 | +452.3% |
| Trade debts | 44 | €1,018 | €18,493 | +€17,475 | +1716.6% |
| Suppliers | 440/4 | €1,018 | €18,493 | +€17,475 | +1716.6% |
| Taxes, remuneration and social security | 45 | €260 | €917 | +€657 | +252.7% |
| Taxes | 450/3 | €260 | €917 | +€657 | +252.7% |
| Other amounts payable | 47/48 | €3,073 | €4,623 | +€1,550 | +50.4% |
| Remuneration, social security and pensions | 62 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €62 | €355 | +€293 | +473.0% |
| Gross operating margin | 9900 | -€4,490 | -€8,972 | -€4,482 | -99.8% |
| Operating profit (loss) | 9901 | -€4,552 | -€9,727 | -€5,175 | -113.7% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €141 | €138 | -€3 | -2.5% |
| Recurring financial charges | 65 | €141 | €138 | -€3 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,693 | -€9,860 | -€5,167 | -110.1% |
| Income taxes | 67/77 | €9 | - | -€9 | |
| Profit (loss) for the period | 9904 | -€4,702 | -€9,860 | -€5,158 | -109.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,702 | -€9,860 | -€5,158 | -109.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.