LightAddict: 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.
LightAddict
Largest movements
- Receivables within one year +€292,610
up €292,610 (+72.1%), from €405,803 to €698,413
of which Trade receivables: +€259,418
- Cash +€177,364
up €177,364 (+185%), from €95,942 to €273,305
mainly Trade debts (+€151,931) and Net result for the year (+€134,572)
- Trade debts +€151,931
up €151,931 (+56.9%), from €267,138 to €419,069
- Reserves +€134,572
up €134,572 (+72.6%), from €185,314 to €319,886
of which Distributable reserves: +€143,655
- Tax, wage and social debts +€90,186
up €90,186 (+285%), from €31,695 to €121,881
of which Taxes: +€92,821
- Accrued charges and deferred income +€88,896
up €88,896 (+878%), from €10,121 to €99,018
- Debts after one year -€24,034
down €24,034 (-4.9%), from €492,447 to €468,413
- Gross operating margin +€173,229
up €173,229 (+64.6%), from €268,352 to €441,581
- Taxes +€44,035
up €44,035 (+199%), from €22,132 to €66,167
- Staff costs +€33,513
up €33,513 (+29.4%), from €114,021 to €147,535
- Depreciation +€16,144
up €16,144 (+33.0%), from €48,933 to €65,077
- Financial charges +€6,074
up €6,074 (+29.2%), from €20,804 to €26,879
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 | €1,309,475 | €1,748,998 | +€439,523 | +33.6% |
| Fixed assets | 21/28 | €717,776 | €700,344 | -€17,432 | -2.4% |
| Intangible fixed assets | 21 | €1,065 | €12 | -€1,053 | -98.9% |
| Tangible fixed assets | 22/27 | €716,551 | €700,173 | -€16,379 | -2.3% |
| Land and buildings | 22 | €657,727 | €653,078 | -€4,649 | -0.7% |
| Plant, machinery and equipment | 23 | €32,538 | €24,665 | -€7,873 | -24.2% |
| Furniture and vehicles | 24 | €26,286 | €22,430 | -€3,857 | -14.7% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €591,699 | €1,048,654 | +€456,955 | +77.2% |
| Stocks and contracts in progress | 3 | €72,237 | €68,693 | -€3,544 | -4.9% |
| Stocks | 30/36 | €72,237 | €68,693 | -€3,544 | -4.9% |
| Amounts receivable within one year | 40/41 | €405,803 | €698,413 | +€292,610 | +72.1% |
| Trade receivables | 40 | €337,721 | €597,139 | +€259,418 | +76.8% |
| Other amounts receivable | 41 | €68,082 | €101,274 | +€33,191 | +48.8% |
| Cash at bank and in hand | 54/58 | €95,942 | €273,305 | +€177,364 | +185% |
| Deferred charges and accrued income | 490/1 | €17,717 | €8,242 | -€9,475 | -53.5% |
| Total equity and liabilities | 10/49 | €1,309,475 | €1,748,998 | +€439,523 | +33.6% |
| Equity | 10/15 | €401,228 | €535,800 | +€134,572 | +33.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €185,314 | €319,886 | +€134,572 | +72.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €183,454 | €174,370 | -€9,084 | -5.0% |
| Distributable reserves | 133 | - | €143,655 | +€143,655 | |
| Profit (loss) carried forward | 14 | €209,714 | €209,714 | = | 0.0% |
| Provisions and deferred taxes | 16 | €61,151 | €58,123 | -€3,028 | -5.0% |
| Deferred taxes | 168 | €61,151 | €58,123 | -€3,028 | -5.0% |
| Amounts payable | 17/49 | €847,096 | €1,155,075 | +€307,979 | +36.4% |
| Amounts payable after more than one year | 17 | €492,447 | €468,413 | -€24,034 | -4.9% |
| Financial debts | 170/4 | €492,447 | €468,413 | -€24,034 | -4.9% |
| Amounts payable within one year | 42/48 | €344,527 | €587,644 | +€243,116 | +70.6% |
| Current portion of amounts payable after more than one year | 42 | €45,695 | €46,694 | +€999 | +2.2% |
| Trade debts | 44 | €267,138 | €419,069 | +€151,931 | +56.9% |
| Suppliers | 440/4 | €267,138 | €419,069 | +€151,931 | +56.9% |
| Taxes, remuneration and social security | 45 | €31,695 | €121,881 | +€90,186 | +285% |
| Taxes | 450/3 | €16,564 | €109,386 | +€92,821 | +560% |
| Remuneration and social security | 454/9 | €15,131 | €12,495 | -€2,635 | -17.4% |
| Accrued charges and deferred income | 492/3 | €10,121 | €99,018 | +€88,896 | +878% |
| Remuneration, social security and pensions | 62 | €114,021 | €147,535 | +€33,513 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,933 | €65,077 | +€16,144 | +33.0% |
| Other operating charges | 640/8 | €6,082 | €8,979 | +€2,896 | +47.6% |
| Gross operating margin | 9900 | €268,352 | €441,581 | +€173,229 | +64.6% |
| Operating profit (loss) | 9901 | €99,315 | €219,991 | +€120,676 | +122% |
| Financial income | 75/76B | €3,214 | €4,599 | +€1,386 | +43.1% |
| Recurring financial income | 75 | €3,214 | €4,599 | +€1,386 | +43.1% |
| Financial charges | 65/66B | €20,804 | €26,879 | +€6,074 | +29.2% |
| Recurring financial charges | 65 | €20,804 | €26,879 | +€6,074 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €81,724 | €197,711 | +€115,987 | +142% |
| Transfer from deferred taxes | 780 | €3,028 | €3,028 | = | 0.0% |
| Income taxes | 67/77 | €22,132 | €66,167 | +€44,035 | +199% |
| Profit (loss) for the period | 9904 | €62,620 | €134,572 | +€71,952 | +115% |
| Transfer from tax-exempt reserves | 789 | €9,084 | €9,084 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €71,704 | €143,655 | +€71,952 | +100% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.