Light Up Your Party: 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 Up Your Party
Largest movements
- Tangible fixed assets +€20,762
up €20,762 (+117%), from €17,754 to €38,516
of which Furniture and vehicles: +€16,405
- Receivables within one year +€10,077
up €10,077 (+506%), from €1,991 to €12,068
of which Trade receivables: +€8,002
- Deferred charges and accrued income +€934
new in 2025: €934
- Other debts +€23,974
up €23,974 (+131%), from €18,292 to €42,266
- Trade debts +€7,759
up €7,759 (+2,121%), from €366 to €8,125
- Tax, wage and social debts -€682
down €682 (-87.8%), from €777 to €95
- Gross operating margin +€2,962
up €2,962 (+108%), from €2,734 to €5,696
- Depreciation +€1,727
up €1,727 (+65.8%), from €2,625 to €4,352
- Other operating charges +€556
up €556 (+145%), from €384 to €940
- Financial income +€273
up €273 (+732%), from €37 to €310
- Financial charges +€220
up €220 (+322%), from €68 to €288
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 | €24,093 | €55,598 | +€31,505 | +131% |
| Fixed assets | 21/28 | €18,104 | €38,516 | +€20,412 | +113% |
| Tangible fixed assets | 22/27 | €17,754 | €38,516 | +€20,762 | +117% |
| Plant, machinery and equipment | 23 | €16,327 | €20,684 | +€4,358 | +26.7% |
| Furniture and vehicles | 24 | €1,427 | €17,832 | +€16,405 | +1,150% |
| Financial fixed assets | 28 | €350 | - | -€350 | |
| Current assets | 29/58 | €5,989 | €17,082 | +€11,093 | +185% |
| Amounts receivable within one year | 40/41 | €1,991 | €12,068 | +€10,077 | +506% |
| Trade receivables | 40 | €1,910 | €9,911 | +€8,002 | +419% |
| Other amounts receivable | 41 | €81 | €2,157 | +€2,076 | +2,558% |
| Cash at bank and in hand | 54/58 | €3,999 | €4,080 | +€81 | +2.0% |
| Deferred charges and accrued income | 490/1 | - | €934 | +€934 | |
| Total equity and liabilities | 10/49 | €24,093 | €55,598 | +€31,505 | +131% |
| Equity | 10/15 | €4,239 | €4,666 | +€427 | +10.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,239 | €1,666 | +€427 | +34.5% |
| Amounts payable | 17/49 | €19,854 | €50,932 | +€31,078 | +157% |
| Amounts payable within one year | 42/48 | €19,854 | €50,905 | +€31,051 | +156% |
| Trade debts | 44 | €366 | €8,125 | +€7,759 | +2,121% |
| Suppliers | 440/4 | €366 | €8,125 | +€7,759 | +2,121% |
| Advances received on contracts in progress | 46 | €419 | €419 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €777 | €95 | -€682 | -87.8% |
| Taxes | 450/3 | €777 | €95 | -€682 | -87.8% |
| Other amounts payable | 47/48 | €18,292 | €42,266 | +€23,974 | +131% |
| Accrued charges and deferred income | 492/3 | - | €27 | +€27 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,625 | €4,352 | +€1,727 | +65.8% |
| Other operating charges | 640/8 | €384 | €940 | +€556 | +145% |
| Gross operating margin | 9900 | €2,734 | €5,696 | +€2,962 | +108% |
| Operating profit (loss) | 9901 | -€275 | €404 | +€680 | |
| Financial income | 75/76B | €37 | €310 | +€273 | +732% |
| Recurring financial income | 75 | €37 | €310 | +€273 | +732% |
| Financial charges | 65/66B | €68 | €288 | +€220 | +322% |
| Recurring financial charges | 65 | €68 | €288 | +€220 | +322% |
| Profit (loss) for the period before taxes | 9903 | -€306 | €427 | +€733 | |
| Profit (loss) for the period | 9904 | -€306 | €427 | +€733 | |
| Profit (loss) for the period to be appropriated | 9905 | -€306 | €427 | +€733 |
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 29 October 2026 via checked.be.