Lightec-Alu: 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.
What changed
Lightec-Alu
NACE 27.402, Manufacture of electrical equipment
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€33,019
2024 · -€44,934+€11,916
Equity
€1.1m
2024 · €1.2m-€33,019
Cash
€8,072
2024 · €7,025+€1,047
Balance sheet total
€2.4m
2024 · €2.4m+€40,769
Largest movements
Assets
- Receivables within one year +€51,417
up €51,417 (+107%), from €48,021 to €99,438
of which Other amounts receivable: +€54,023
Equity and liabilities
- Current portion of long-term debt +€70,000
up €70,000 (+6.1%), from €1.1m to €1.2m
- Profit (loss) carried forward -€33,019
down €33,019 (-49.0%), from -€67,418 to -€100,437
Income statement
- Financial income +€59,161
up €59,161 (+5,542%), from €1,067 to €60,228
- Gross operating margin -€47,763
down €47,763 (-1,400%), from -€3,410 to -€51,173
- Staff costs -€3,297
down €3,297 (-9.2%), from €35,917 to €32,620
- Other operating charges +€2,196
up €2,196 (+111%), from €1,969 to €4,165
- Depreciation +€738
up €738 (+17.7%), from €4,167 to €4,905
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.
Result 2024
-€44,934
Gross operating margin
-€47,763
Staff costs
+€3,297
Depreciation
-€738
Other operating charges
-€2,196
Financial income
+€59,161
Financial charges
+€126
Taxes
+€27
Result 2025
-€33,019
raises the resultlowers the result
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.
From operations
-€70,356
Investment
+€1,403
Financing
+€70,000
Cash 2024
€7,025
From operations (derived)
-€70,356
Net result for the year
-€33,019
Depreciation
+€4,905
Stocks and contracts
+€5,196
Receivables within one year
-€51,417
Deferred charges and accrued income
+€191
Trade debts
-€4,400
Tax, wage and social debts
+€511
Other debts
+€7,677
Investment (derived)
+€1,403
Investment in fixed assets (net)
+€1,403
Financing
+€70,000
Current portion of long-term debt
+€70,000
Cash 2025
€8,072
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,390,070 | €2,430,839 | +€40,769 | +1.7% |
| Fixed assets | 21/28 | €2,329,527 | €2,323,218 | -€6,308 | -0.3% |
| Tangible fixed assets | 22/27 | €38,419 | €32,111 | -€6,308 | -16.4% |
| Furniture and vehicles | 24 | €1,213 | €439 | -€775 | -63.9% |
| Other tangible fixed assets | 26 | €37,206 | €31,672 | -€5,534 | -14.9% |
| Financial fixed assets | 28 | €2,291,107 | €2,291,107 | = | 0.0% |
| Current assets | 29/58 | €60,543 | €107,620 | +€47,077 | +77.8% |
| Stocks and contracts in progress | 3 | €5,196 | €0 | -€5,196 | -100% |
| Stocks | 30/36 | €5,196 | €0 | -€5,196 | -100% |
| Amounts receivable within one year | 40/41 | €48,021 | €99,438 | +€51,417 | +107% |
| Trade receivables | 40 | €17,604 | €14,998 | -€2,606 | -14.8% |
| Other amounts receivable | 41 | €30,417 | €84,440 | +€54,023 | +178% |
| Cash at bank and in hand | 54/58 | €7,025 | €8,072 | +€1,047 | +14.9% |
| Deferred charges and accrued income | 490/1 | €301 | €110 | -€191 | -63.3% |
| Total equity and liabilities | 10/49 | €2,390,070 | €2,430,839 | +€40,769 | +1.7% |
| Equity | 10/15 | €1,164,446 | €1,131,427 | -€33,019 | -2.8% |
| Contributions | 10/11 | €86,200 | €86,200 | = | 0.0% |
| Reserves | 13 | €1,145,664 | €1,145,664 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,860 | €9,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,860 | €9,860 | = | 0.0% |
| Distributable reserves | 133 | €1,135,804 | €1,135,804 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,418 | -€100,437 | -€33,019 | -49.0% |
| Amounts payable | 17/49 | €1,225,624 | €1,299,412 | +€73,788 | +6.0% |
| Amounts payable within one year | 42/48 | €1,172,298 | €1,246,086 | +€73,788 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €1,147,317 | €1,217,317 | +€70,000 | +6.1% |
| Trade debts | 44 | €19,531 | €15,131 | -€4,400 | -22.5% |
| Suppliers | 440/4 | €19,531 | €15,131 | -€4,400 | -22.5% |
| Taxes, remuneration and social security | 45 | €5,450 | €5,961 | +€511 | +9.4% |
| Taxes | 450/3 | €1,852 | €2,129 | +€276 | +14.9% |
| Remuneration and social security | 454/9 | €3,597 | €3,832 | +€234 | +6.5% |
| Other amounts payable | 47/48 | - | €7,677 | +€7,677 | |
| Accrued charges and deferred income | 492/3 | €53,326 | €53,326 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €35,917 | €32,620 | -€3,297 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,167 | €4,905 | +€738 | +17.7% |
| Other operating charges | 640/8 | €1,969 | €4,165 | +€2,196 | +111% |
| Gross operating margin | 9900 | -€3,410 | -€51,173 | -€47,763 | -1,400% |
| Operating profit (loss) | 9901 | -€45,464 | -€92,863 | -€47,399 | -104% |
| Financial income | 75/76B | €1,067 | €60,228 | +€59,161 | +5,542% |
| Recurring financial income | 75 | €1,067 | €60,228 | +€59,161 | +5,542% |
| Financial charges | 65/66B | €398 | €272 | -€126 | -31.7% |
| Recurring financial charges | 65 | €398 | €272 | -€126 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | -€44,795 | -€32,907 | +€11,888 | +26.5% |
| Income taxes | 67/77 | €139 | €112 | -€27 | -19.6% |
| Profit (loss) for the period | 9904 | -€44,934 | -€33,019 | +€11,916 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,934 | -€33,019 | +€11,916 | +26.5% |
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 19 October 2026 via checked.be.