LIGHTELEC DEFORCHE: 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.
LIGHTELEC DEFORCHE
Largest movements
- Cash -€17,814
down €17,814 (-54.3%), from €32,781 to €14,967
mainly Net result for the year (-€15,256) and Other debts (-€7,617)
- Receivables within one year -€2,902
down €2,902 (-91.2%), from €3,182 to €280
of which Trade receivables: -€2,550
- Profit (loss) carried forward -€15,256
down €15,256 (-24.2%), from -€63,059 to -€78,315
- Other debts -€7,617
down €7,617 (-31.9%), from €23,915 to €16,297
- Trade debts +€1,880
up €1,880 (+165%), from €1,137 to €3,017
- Gross operating margin -€71,604
down €71,604, from €58,620 to -€12,984
- Depreciation +€1,123
up €1,123 (+123%), from €912 to €2,034
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 | €48,799 | €27,843 | -€20,956 | -42.9% |
| Fixed assets | 21/28 | €6,022 | €5,794 | -€228 | -3.8% |
| Tangible fixed assets | 22/27 | €6,022 | €5,794 | -€228 | -3.8% |
| Plant, machinery and equipment | 23 | €607 | €753 | +€146 | +24.0% |
| Furniture and vehicles | 24 | €5,414 | €5,040 | -€374 | -6.9% |
| Current assets | 29/58 | €42,777 | €22,049 | -€20,728 | -48.5% |
| Stocks and contracts in progress | 3 | €6,302 | €6,106 | -€196 | -3.1% |
| Stocks | 30/36 | €6,302 | €6,106 | -€196 | -3.1% |
| Amounts receivable within one year | 40/41 | €3,182 | €280 | -€2,902 | -91.2% |
| Trade receivables | 40 | €2,829 | €280 | -€2,550 | -90.1% |
| Other amounts receivable | 41 | €352 | - | -€352 | |
| Cash at bank and in hand | 54/58 | €32,781 | €14,967 | -€17,814 | -54.3% |
| Deferred charges and accrued income | 490/1 | €513 | €697 | +€184 | +35.8% |
| Total equity and liabilities | 10/49 | €48,799 | €27,843 | -€20,956 | -42.9% |
| Equity | 10/15 | €23,747 | €8,491 | -€15,256 | -64.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | - | -€18,592 | |
| Other | 1109/19 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €68,214 | €68,214 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €66,355 | €66,355 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,059 | -€78,315 | -€15,256 | -24.2% |
| Amounts payable | 17/49 | €25,052 | €19,352 | -€5,700 | -22.8% |
| Amounts payable within one year | 42/48 | €25,052 | €19,352 | -€5,700 | -22.8% |
| Trade debts | 44 | €1,137 | €3,017 | +€1,880 | +165% |
| Suppliers | 440/4 | €1,137 | €3,017 | +€1,880 | +165% |
| Taxes, remuneration and social security | 45 | - | €37 | +€37 | |
| Taxes | 450/3 | - | €37 | +€37 | |
| Other amounts payable | 47/48 | €23,915 | €16,297 | -€7,617 | -31.9% |
| Non-recurring operating income | 76A | €99,452 | - | -€99,452 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €912 | €2,034 | +€1,123 | +123% |
| Other operating charges | 640/8 | €584 | €132 | -€452 | -77.5% |
| Non-recurring operating charges | 66A | €1,077 | - | -€1,077 | |
| Gross operating margin | 9900 | €58,620 | -€12,984 | -€71,604 | |
| Operating profit (loss) | 9901 | €56,047 | -€15,150 | -€71,197 | |
| Financial income | 75/76B | €34 | €43 | +€9 | +26.3% |
| Recurring financial income | 75 | €34 | €43 | +€9 | +26.3% |
| Financial charges | 65/66B | €206 | €149 | -€57 | -27.7% |
| Recurring financial charges | 65 | €206 | €149 | -€57 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €55,875 | -€15,256 | -€71,131 | |
| Profit (loss) for the period | 9904 | €55,875 | -€15,256 | -€71,131 | |
| Profit (loss) for the period to be appropriated | 9905 | €55,875 | -€15,256 | -€71,131 |
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 24 October 2026 via checked.be.