Lighting Controls Belgium: 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.
Lighting Controls Belgium
Largest movements
- Receivables within one year +€128,176
up €128,176 (+46.1%), from €278,220 to €406,396
of which Trade receivables: +€128,176
- Cash +€91,606
up €91,606 (+136%), from €67,309 to €158,915
mainly Accrued charges and deferred income (+€200,099) and Net result for the year (+€95,431)
- Deferred charges and accrued income -€8,874
down €8,874 (-83.4%), from €10,644 to €1,771
- Accrued charges and deferred income +€200,099
up €200,099 (+565%), from €35,400 to €235,499
- Reserves -€54,569
down €54,569 (-21.3%), from €255,686 to €201,117
- Tax, wage and social debts +€38,523
up €38,523 (+66.6%), from €57,805 to €96,328
of which Taxes: +€31,547
- Trade debts +€27,767
up €27,767 (+65.3%), from €42,519 to €70,285
- Gross operating margin +€37,363
up €37,363 (+6.3%), from €594,558 to €631,921
- Taxes +€8,209
up €8,209 (+20.9%), from €39,346 to €47,554
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 | €409,960 | €621,780 | +€211,820 | +51.7% |
| Fixed assets | 21/28 | €40,735 | €36,618 | -€4,117 | -10.1% |
| Tangible fixed assets | 22/27 | €35,068 | €30,951 | -€4,117 | -11.7% |
| Plant, machinery and equipment | 23 | €9,369 | €10,611 | +€1,242 | +13.3% |
| Other tangible fixed assets | 26 | €25,699 | €20,340 | -€5,359 | -20.9% |
| Financial fixed assets | 28 | €5,667 | €5,667 | = | 0.0% |
| Current assets | 29/58 | €369,225 | €585,162 | +€215,937 | +58.5% |
| Stocks and contracts in progress | 3 | €13,052 | €18,080 | +€5,029 | +38.5% |
| Stocks | 30/36 | €13,052 | €18,080 | +€5,029 | +38.5% |
| Amounts receivable within one year | 40/41 | €278,220 | €406,396 | +€128,176 | +46.1% |
| Trade receivables | 40 | €278,220 | €406,396 | +€128,176 | +46.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €67,309 | €158,915 | +€91,606 | +136% |
| Deferred charges and accrued income | 490/1 | €10,644 | €1,771 | -€8,874 | -83.4% |
| Total equity and liabilities | 10/49 | €409,960 | €621,780 | +€211,820 | +51.7% |
| Equity | 10/15 | €274,236 | €219,667 | -€54,569 | -19.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €255,686 | €201,117 | -€54,569 | -21.3% |
| Distributable reserves | 133 | €255,686 | €201,117 | -€54,569 | -21.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €135,724 | €402,113 | +€266,389 | +196% |
| Amounts payable within one year | 42/48 | €100,324 | €166,614 | +€66,290 | +66.1% |
| Trade debts | 44 | €42,519 | €70,285 | +€27,767 | +65.3% |
| Suppliers | 440/4 | €42,519 | €70,285 | +€27,767 | +65.3% |
| Taxes, remuneration and social security | 45 | €57,805 | €96,328 | +€38,523 | +66.6% |
| Taxes | 450/3 | €19,488 | €51,035 | +€31,547 | +162% |
| Remuneration and social security | 454/9 | €38,317 | €45,293 | +€6,976 | +18.2% |
| Accrued charges and deferred income | 492/3 | €35,400 | €235,499 | +€200,099 | +565% |
| Remuneration, social security and pensions | 62 | €471,977 | €473,903 | +€1,926 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,475 | €8,933 | +€458 | +5.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,231 | €0 | +€1,231 | |
| Other operating charges | 640/8 | €723 | €654 | -€69 | -9.6% |
| Non-recurring operating charges | 66A | €58 | €0 | -€58 | -100% |
| Gross operating margin | 9900 | €594,558 | €631,921 | +€37,363 | +6.3% |
| Operating profit (loss) | 9901 | €114,557 | €148,432 | +€33,875 | +29.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €5,325 | €5,446 | +€121 | +2.3% |
| Recurring financial charges | 65 | €5,325 | €5,446 | +€121 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €109,232 | €142,986 | +€33,754 | +30.9% |
| Income taxes | 67/77 | €39,346 | €47,554 | +€8,209 | +20.9% |
| Profit (loss) for the period | 9904 | €69,886 | €95,431 | +€25,545 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €69,886 | €95,431 | +€25,545 | +36.6% |
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 30 October 2026 via checked.be.