LIGHTING CONCEPTION: what changed
Two fiscal 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.
LIGHTING CONCEPTION
Largest movements
- Receivables within one year +€4,948
up €4,948 (+246.9%), from €2,004 to €6,953
of which Other amounts receivable: +€6,503
- Tangible fixed assets +€919
new in 2025: €919
- Cash +€324
up €324 (+1100.0%), from €29 to €353
mainly Net result for the year (+€5,322) and Tax, wage and social debts (+€870)
- Profit (loss) carried forward +€5,322
up €5,322, from -€2,966 to €2,355
- Tax, wage and social debts +€870
new in 2025: €870
- Gross operating margin +€5,145
up €5,145 (+293.1%), from €1,755 to €6,900
- Taxes +€870
new in 2025: €870
- Depreciation +€460
new in 2025: €460
- Financial charges +€78
up €78 (+45.5%), from €171 to €249
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.
Cash bridge derived
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 | €2,034 | €8,225 | +€6,191 | +304.4% |
| Fixed assets | 21/28 | - | €919 | +€919 | |
| Tangible fixed assets | 22/27 | - | €919 | +€919 | |
| Furniture and vehicles | 24 | - | €919 | +€919 | |
| Current assets | 29/58 | €2,034 | €7,306 | +€5,272 | +259.2% |
| Amounts receivable within one year | 40/41 | €2,004 | €6,953 | +€4,948 | +246.9% |
| Trade receivables | 40 | €1,554 | - | -€1,554 | |
| Other amounts receivable | 41 | €450 | €6,953 | +€6,503 | +1445.3% |
| Cash at bank and in hand | 54/58 | €29 | €353 | +€324 | +1100.0% |
| Total equity and liabilities | 10/49 | €2,034 | €8,225 | +€6,191 | +304.4% |
| Equity | 10/15 | €2,034 | €7,355 | +€5,322 | +261.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,966 | €2,355 | +€5,322 | |
| Amounts payable | 17/49 | - | €870 | +€870 | |
| Amounts payable within one year | 42/48 | - | €870 | +€870 | |
| Taxes, remuneration and social security | 45 | - | €870 | +€870 | |
| Taxes | 450/3 | - | €870 | +€870 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €460 | +€460 | |
| Other operating charges | 640/8 | €64 | - | -€64 | |
| Gross operating margin | 9900 | €1,755 | €6,900 | +€5,145 | +293.1% |
| Operating profit (loss) | 9901 | €1,692 | €6,440 | +€4,749 | +280.7% |
| Financial charges | 65/66B | €171 | €249 | +€78 | +45.5% |
| Recurring financial charges | 65 | €171 | €249 | +€78 | +45.5% |
| Profit (loss) for the period before taxes | 9903 | €1,520 | €6,191 | +€4,671 | +307.2% |
| Income taxes | 67/77 | - | €870 | +€870 | |
| Profit (loss) for the period | 9904 | €1,520 | €5,322 | +€3,801 | +250.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,520 | €5,322 | +€3,801 | +250.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.