LightingEurope: 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.
LightingEurope
Largest movements
- Cash +€171,050
up €171,050 (+19.1%), from €895,014 to €1.1m
mainly Trade debts (+€204,716) and Tax, wage and social debts (+€14,703)
- Receivables within one year +€16,796
up €16,796 (+196,680%), from €9 to €16,805
of which Trade receivables: +€16,805
- Deferred charges and accrued income -€12,794
down €12,794 (-41.1%), from €31,121 to €18,327
- Trade debts +€204,716
up €204,716 (+724%), from €28,265 to €232,981
- Profit (loss) carried forward -€44,368
down €44,368 (-5.4%), from €819,117 to €774,750
- Tax, wage and social debts +€14,703
up €14,703 (+18.7%), from €78,762 to €93,465
of which Remuneration and social security: +€13,146
- Purchases and services -€373,697
no longer reported in 2025 (was €373,697)
- Staff costs +€67,652
up €67,652 (+10.7%), from €631,959 to €699,612
- Financial income -€7,696
down €7,696 (-82.1%), from €9,375 to €1,679
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 | €926,144 | €1,101,196 | +€175,052 | +18.9% |
| Current assets | 29/58 | €926,144 | €1,101,196 | +€175,052 | +18.9% |
| Amounts receivable within one year | 40/41 | €9 | €16,805 | +€16,796 | +196,680% |
| Trade receivables | 40 | - | €16,805 | +€16,805 | |
| Other amounts receivable | 41 | €9 | - | -€9 | |
| Cash at bank and in hand | 54/58 | €895,014 | €1,066,064 | +€171,050 | +19.1% |
| Deferred charges and accrued income | 490/1 | €31,121 | €18,327 | -€12,794 | -41.1% |
| Total equity and liabilities | 10/49 | €926,144 | €1,101,196 | +€175,052 | +18.9% |
| Equity | 10/15 | €819,117 | €774,750 | -€44,368 | -5.4% |
| Profit (loss) carried forward | 14 | €819,117 | €774,750 | -€44,368 | -5.4% |
| Amounts payable | 17/49 | €107,027 | €326,446 | +€219,419 | +205% |
| Amounts payable within one year | 42/48 | €107,027 | €326,446 | +€219,419 | +205% |
| Trade debts | 44 | €28,265 | €232,981 | +€204,716 | +724% |
| Suppliers | 440/4 | €28,265 | €232,981 | +€204,716 | +724% |
| Taxes, remuneration and social security | 45 | €78,762 | €93,465 | +€14,703 | +18.7% |
| Taxes | 450/3 | €53 | €1,610 | +€1,557 | +2,935% |
| Remuneration and social security | 454/9 | €78,709 | €91,855 | +€13,146 | +16.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €373,697 | - | -€373,697 | |
| Remuneration, social security and pensions | 62 | €631,959 | €699,612 | +€67,652 | +10.7% |
| Gross operating margin | 9900 | €652,590 | €654,360 | +€1,770 | +0.3% |
| Operating profit (loss) | 9901 | €20,630 | -€45,252 | -€65,882 | |
| Financial income | 75/76B | €9,375 | €1,679 | -€7,696 | -82.1% |
| Recurring financial income | 75 | €9,375 | €1,679 | -€7,696 | -82.1% |
| Financial charges | 65/66B | €542 | €795 | +€253 | +46.6% |
| Recurring financial charges | 65 | €542 | €795 | +€253 | +46.6% |
| Profit (loss) for the period before taxes | 9903 | €29,463 | -€44,368 | -€73,831 | |
| Profit (loss) for the period | 9904 | €29,463 | -€44,368 | -€73,831 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,463 | -€44,368 | -€73,831 |
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 15 October 2026 via checked.be.