LIGHT STARS: 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 STARS
Largest movements
- Cash +€7,550
new in 2025: €7,550
mainly Contributions, distributions and other (+€10,000) and Net result for the year (+€6,844)
- Stocks and contracts +€6,674
new in 2025: €6,674
- Receivables within one year +€6,121
new in 2025: €6,121
of which Other amounts receivable: +€5,219
- Tangible fixed assets +€3,161
new in 2025: €3,161
- Contributions +€10,000
new in 2025: €10,000
- Profit (loss) carried forward +€6,844
up €6,844, from -€1,428 to €5,416
- Tax, wage and social debts +€4,033
new in 2025: €4,033
of which Taxes: +€3,926
- Trade debts +€3,514
up €3,514 (+1,910%), from €184 to €3,698
- Other debts -€783
down €783 (-62.9%), from €1,244 to €461
- Turnover +€80,102
new in 2025: €80,102
- Purchases and services +€69,586
new in 2025: €69,586
- Gross operating margin +€11,951
up €11,951, from -€64 to €11,887
- Staff costs +€1,899
new in 2025: €1,899
- Taxes +€1,858
new in 2025: €1,858
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 | - | €23,609 | +€23,609 | |
| Fixed assets | 21/28 | - | €3,161 | +€3,161 | |
| Tangible fixed assets | 22/27 | - | €3,161 | +€3,161 | |
| Plant, machinery and equipment | 23 | - | €3,161 | +€3,161 | |
| Current assets | 29/58 | - | €20,447 | +€20,447 | |
| Stocks and contracts in progress | 3 | - | €6,674 | +€6,674 | |
| Stocks | 30/36 | - | €6,674 | +€6,674 | |
| Amounts receivable within one year | 40/41 | - | €6,121 | +€6,121 | |
| Trade receivables | 40 | - | €903 | +€903 | |
| Other amounts receivable | 41 | - | €5,219 | +€5,219 | |
| Cash at bank and in hand | 54/58 | - | €7,550 | +€7,550 | |
| Deferred charges and accrued income | 490/1 | - | €103 | +€103 | |
| Total equity and liabilities | 10/49 | €0 | €23,609 | +€23,609 | |
| Equity | 10/15 | -€1,428 | €15,416 | +€16,844 | |
| Contributions | 10/11 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | -€1,428 | €5,416 | +€6,844 | |
| Amounts payable | 17/49 | €1,428 | €8,192 | +€6,764 | +474% |
| Amounts payable within one year | 42/48 | €1,428 | €8,192 | +€6,764 | +474% |
| Trade debts | 44 | €184 | €3,698 | +€3,514 | +1,910% |
| Suppliers | 440/4 | €184 | €3,698 | +€3,514 | +1,910% |
| Taxes, remuneration and social security | 45 | - | €4,033 | +€4,033 | |
| Taxes | 450/3 | - | €3,926 | +€3,926 | |
| Remuneration and social security | 454/9 | - | €107 | +€107 | |
| Other amounts payable | 47/48 | €1,244 | €461 | -€783 | -62.9% |
| Turnover | 70 | - | €80,102 | +€80,102 | |
| Non-recurring operating income | 76A | - | €1,371 | +€1,371 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €69,586 | +€69,586 | |
| Remuneration, social security and pensions | 62 | - | €1,899 | +€1,899 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €339 | +€339 | |
| Other operating charges | 640/8 | €120 | €315 | +€195 | +163% |
| Gross operating margin | 9900 | -€64 | €11,887 | +€11,951 | |
| Operating profit (loss) | 9901 | -€184 | €9,334 | +€9,518 | |
| Financial charges | 65/66B | - | €632 | +€632 | |
| Recurring financial charges | 65 | - | €632 | +€632 | |
| Profit (loss) for the period before taxes | 9903 | -€184 | €8,702 | +€8,886 | |
| Income taxes | 67/77 | - | €1,858 | +€1,858 | |
| Profit (loss) for the period | 9904 | -€184 | €6,844 | +€7,028 | |
| Profit (loss) for the period to be appropriated | 9905 | -€184 | €6,844 | +€7,028 |
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 21 October 2026 via checked.be.