LIGHTMACHINE agency: 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.
LIGHTMACHINE agency
Largest movements
- Tangible fixed assets -€2,410
down €2,410 (-48.3%), from €4,986 to €2,577
of which Furniture and vehicles: -€1,333
- Cash +€699
up €699 (+66.5%), from €1,052 to €1,751
mainly Depreciation (+€2,410) and Net result for the year (+€875)
- Other debts -€2,937
down €2,937 (-35.1%), from €8,364 to €5,427
- Profit (loss) carried forward +€875
up €875 (+2.8%), from -€31,752 to -€30,877
- Trade debts +€545
up €545 (+36.1%), from €1,511 to €2,056
- Gross operating margin +€3,648
up €3,648, from -€1,187 to €2,460
- Financial income +€194
up €194 (+21.3%), from €909 to €1,103
- Other operating charges -€141
no longer reported in 2025 (was €141)
- Taxes +€128
new in 2025: €128
- Depreciation -€36
down €36 (-1.5%), from €2,445 to €2,410
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 | €29,088 | €27,570 | -€1,517 | -5.2% |
| Fixed assets | 21/28 | €5,476 | €3,067 | -€2,410 | -44.0% |
| Tangible fixed assets | 22/27 | €4,986 | €2,577 | -€2,410 | -48.3% |
| Plant, machinery and equipment | 23 | €1,946 | €869 | -€1,077 | -55.4% |
| Furniture and vehicles | 24 | €3,041 | €1,708 | -€1,333 | -43.8% |
| Financial fixed assets | 28 | €490 | €490 | = | 0.0% |
| Current assets | 29/58 | €23,611 | €24,503 | +€892 | +3.8% |
| Amounts receivable within one year | 40/41 | €21,461 | €21,647 | +€186 | +0.9% |
| Trade receivables | 40 | €2,639 | €2,420 | -€219 | -8.3% |
| Other amounts receivable | 41 | €18,822 | €19,227 | +€404 | +2.1% |
| Cash at bank and in hand | 54/58 | €1,052 | €1,751 | +€699 | +66.5% |
| Deferred charges and accrued income | 490/1 | €1,099 | €1,106 | +€7 | +0.7% |
| Total equity and liabilities | 10/49 | €29,088 | €27,570 | -€1,517 | -5.2% |
| Equity | 10/15 | €19,213 | €20,088 | +€875 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,365 | €32,365 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,505 | €30,505 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,752 | -€30,877 | +€875 | +2.8% |
| Amounts payable | 17/49 | €9,875 | €7,482 | -€2,392 | -24.2% |
| Amounts payable within one year | 42/48 | €9,875 | €7,482 | -€2,392 | -24.2% |
| Trade debts | 44 | €1,511 | €2,056 | +€545 | +36.1% |
| Suppliers | 440/4 | €1,511 | €2,056 | +€545 | +36.1% |
| Other amounts payable | 47/48 | €8,364 | €5,427 | -€2,937 | -35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,445 | €2,410 | -€36 | -1.5% |
| Other operating charges | 640/8 | €141 | - | -€141 | |
| Gross operating margin | 9900 | -€1,187 | €2,460 | +€3,648 | |
| Operating profit (loss) | 9901 | -€3,773 | €51 | +€3,824 | |
| Financial income | 75/76B | €909 | €1,103 | +€194 | +21.3% |
| Recurring financial income | 75 | €909 | €1,103 | +€194 | +21.3% |
| Financial charges | 65/66B | €177 | €150 | -€27 | -15.1% |
| Recurring financial charges | 65 | €177 | €150 | -€27 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,041 | €1,003 | +€4,044 | |
| Income taxes | 67/77 | - | €128 | +€128 | |
| Profit (loss) for the period | 9904 | -€3,041 | €875 | +€3,916 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,041 | €875 | +€3,916 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.