LIGHT SUPPORT: 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 SUPPORT
Largest movements
- Tangible fixed assets +€22,127
up €22,127 (+284%), from €7,796 to €29,923
of which Plant, machinery and equipment: +€20,342
- Receivables within one year +€7,397
up €7,397 (+453%), from €1,634 to €9,031
of which Other amounts receivable: +€5,171
- Cash -€2,130
down €2,130 (-27.8%), from €7,658 to €5,529
mainly Investment in fixed assets (net) (-€27,474) and Receivables within one year (-€7,397)
- Debts after one year +€20,165
new in 2025: €20,165
- Reserves +€8,115
up €8,115 (+117%), from €6,961 to €15,076
- Other debts +€1,537
up €1,537 (+22.6%), from €6,802 to €8,339
- Accrued charges and deferred income -€1,239
down €1,239 (-80.2%), from €1,544 to €305
- Tax, wage and social debts -€730
no longer reported in 2025 (was €730)
- Gross operating margin +€5,547
up €5,547 (+46.5%), from €11,939 to €17,486
- Depreciation +€3,703
up €3,703 (+225%), from €1,645 to €5,348
- Financial charges +€814
up €814 (+2,724%), from €30 to €844
- Taxes -€199
down €199 (-6.0%), from €3,304 to €3,105
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 | €17,487 | €44,991 | +€27,504 | +157% |
| Fixed assets | 21/28 | €7,796 | €29,923 | +€22,127 | +284% |
| Tangible fixed assets | 22/27 | €7,796 | €29,923 | +€22,127 | +284% |
| Land and buildings | 22 | €3,181 | €5,718 | +€2,537 | +79.8% |
| Plant, machinery and equipment | 23 | €2,644 | €22,986 | +€20,342 | +769% |
| Furniture and vehicles | 24 | €1,971 | €1,219 | -€753 | -38.2% |
| Current assets | 29/58 | €9,691 | €15,068 | +€5,377 | +55.5% |
| Amounts receivable within one year | 40/41 | €1,634 | €9,031 | +€7,397 | +453% |
| Trade receivables | 40 | €813 | €3,039 | +€2,226 | +274% |
| Other amounts receivable | 41 | €821 | €5,992 | +€5,171 | +630% |
| Cash at bank and in hand | 54/58 | €7,658 | €5,529 | -€2,130 | -27.8% |
| Deferred charges and accrued income | 490/1 | €399 | €509 | +€110 | +27.5% |
| Total equity and liabilities | 10/49 | €17,487 | €44,991 | +€27,504 | +157% |
| Equity | 10/15 | €7,961 | €16,076 | +€8,115 | +102% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €6,961 | €15,076 | +€8,115 | +117% |
| Distributable reserves | 133 | €6,961 | €15,076 | +€8,115 | +117% |
| Amounts payable | 17/49 | €9,527 | €28,915 | +€19,388 | +204% |
| Amounts payable after more than one year | 17 | - | €20,165 | +€20,165 | |
| Financial debts | 170/4 | - | €20,165 | +€20,165 | |
| Amounts payable within one year | 42/48 | €7,982 | €8,445 | +€463 | +5.8% |
| Trade debts | 44 | €450 | €106 | -€344 | -76.5% |
| Suppliers | 440/4 | €450 | €106 | -€344 | -76.5% |
| Taxes, remuneration and social security | 45 | €730 | - | -€730 | |
| Taxes | 450/3 | €730 | - | -€730 | |
| Other amounts payable | 47/48 | €6,802 | €8,339 | +€1,537 | +22.6% |
| Accrued charges and deferred income | 492/3 | €1,544 | €305 | -€1,239 | -80.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,645 | €5,348 | +€3,703 | +225% |
| Other operating charges | 640/8 | - | €75 | +€75 | |
| Gross operating margin | 9900 | €11,939 | €17,486 | +€5,547 | +46.5% |
| Operating profit (loss) | 9901 | €10,295 | €12,064 | +€1,769 | +17.2% |
| Financial charges | 65/66B | €30 | €844 | +€814 | +2,724% |
| Recurring financial charges | 65 | €30 | €844 | +€814 | +2,724% |
| Profit (loss) for the period before taxes | 9903 | €10,265 | €11,220 | +€955 | +9.3% |
| Income taxes | 67/77 | €3,304 | €3,105 | -€199 | -6.0% |
| Profit (loss) for the period | 9904 | €6,961 | €8,115 | +€1,155 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,961 | €8,115 | +€1,155 | +16.6% |
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 15 October 2026 via checked.be.