LIGHTKOMMERZ: 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.
LIGHTKOMMERZ
Largest movements
- Cash +€3.4m
up €3.4m (+493%), from €688,747 to €4.1m
mainly Trade debts (+€3.0m) and Contributions, distributions and other (+€2.4m)
- Receivables within one year +€318,030
up €318,030 (+1,046%), from €30,410 to €348,440
of which Trade receivables: +€345,862
- Trade debts +€3.0m
up €3.0m (+277,611%), from €1,075 to €3.0m
- Contributions +€2.4m
up €2.4m (+90.6%), from €2.7m to €5.1m
- Profit (loss) carried forward -€1.8m
down €1.8m (-114%), from -€1.5m to -€3.3m
- Tax, wage and social debts +€96,175
up €96,175 (+723%), from €13,308 to €109,483
of which Taxes: +€109,483
- Staff costs +€1.2m
up €1.2m (+992%), from €120,880 to €1.3m
- Gross operating margin +€39,252
up €39,252 (+9.2%), from -€428,249 to -€388,997
- Other operating charges -€39,074
down €39,074 (-99.4%), from €39,313 to €239
- Depreciation +€11,401
up €11,401 (+36.2%), from €31,455 to €42,856
- Financial charges -€5,739
down €5,739 (-55.8%), from €10,293 to €4,554
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,146,146 | €4,846,536 | +€3.7m | +323% |
| Fixed assets | 21/28 | €426,989 | €413,673 | -€13,316 | -3.1% |
| Tangible fixed assets | 22/27 | €172,184 | €158,868 | -€13,316 | -7.7% |
| Plant, machinery and equipment | 23 | €95,534 | €98,579 | +€3,045 | +3.2% |
| Furniture and vehicles | 24 | €76,650 | €60,289 | -€16,361 | -21.3% |
| Financial fixed assets | 28 | €254,805 | €254,805 | = | 0.0% |
| Current assets | 29/58 | €719,156 | €4,432,862 | +€3.7m | +516% |
| Amounts receivable within one year | 40/41 | €30,410 | €348,440 | +€318,030 | +1,046% |
| Trade receivables | 40 | - | €345,862 | +€345,862 | |
| Other amounts receivable | 41 | €30,410 | €2,577 | -€27,832 | -91.5% |
| Cash at bank and in hand | 54/58 | €688,747 | €4,084,423 | +€3.4m | +493% |
| Total equity and liabilities | 10/49 | €1,146,146 | €4,846,536 | +€3.7m | +323% |
| Equity | 10/15 | €1,109,348 | €1,753,048 | +€643,700 | +58.0% |
| Contributions | 10/11 | €2,650,000 | €5,050,000 | +€2.4m | +90.6% |
| Contributions outside capital | 11 | €2,650,000 | €5,050,000 | +€2.4m | +90.6% |
| Other | 1109/19 | €2,650,000 | €5,050,000 | +€2.4m | +90.6% |
| Profit (loss) carried forward | 14 | -€1,540,652 | -€3,296,952 | -€1.8m | -114% |
| Amounts payable | 17/49 | €36,798 | €3,093,488 | +€3.1m | +8,307% |
| Amounts payable within one year | 42/48 | €36,798 | €3,093,488 | +€3.1m | +8,307% |
| Trade debts | 44 | €1,075 | €2,984,005 | +€3.0m | +277,611% |
| Suppliers | 440/4 | €1,075 | €2,984,005 | +€3.0m | +277,611% |
| Taxes, remuneration and social security | 45 | €13,308 | €109,483 | +€96,175 | +723% |
| Taxes | 450/3 | - | €109,483 | +€109,483 | |
| Remuneration and social security | 454/9 | €13,308 | - | -€13,308 | |
| Other amounts payable | 47/48 | €22,415 | - | -€22,415 | |
| Remuneration, social security and pensions | 62 | €120,880 | €1,319,654 | +€1.2m | +992% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,455 | €42,856 | +€11,401 | +36.2% |
| Other operating charges | 640/8 | €39,313 | €239 | -€39,074 | -99.4% |
| Gross operating margin | 9900 | -€428,249 | -€388,997 | +€39,252 | +9.2% |
| Operating profit (loss) | 9901 | -€619,897 | -€1,751,746 | -€1.1m | -183% |
| Financial charges | 65/66B | €10,293 | €4,554 | -€5,739 | -55.8% |
| Recurring financial charges | 65 | €10,293 | €4,554 | -€5,739 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | -€630,190 | -€1,756,300 | -€1.1m | -179% |
| Profit (loss) for the period | 9904 | -€630,190 | -€1,756,300 | -€1.1m | -179% |
| Profit (loss) for the period to be appropriated | 9905 | -€630,190 | -€1,756,300 | -€1.1m | -179% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.