LIGHTNESS ARCHITECTS: 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.
LIGHTNESS ARCHITECTS
Largest movements
- Receivables within one year +€9,170
up €9,170 (+105%), from €8,711 to €17,882
of which Trade receivables: +€8,793
- Cash -€6,698
down €6,698 (-31.4%), from €21,310 to €14,611
mainly Receivables within one year (-€9,170) and Advances received (-€4,953)
- Tangible fixed assets -€4,427
down €4,427 (-30.0%), from €14,761 to €10,334
of which Furniture and vehicles: -€2,634
- Deferred charges and accrued income -€1,135
down €1,135 (-24.3%), from €4,662 to €3,528
- Advances received -€4,953
down €4,953 (-100%), from €4,953 to €0
- Other debts +€4,353
up €4,353 (+767%), from €567 to €4,920
- Trade debts -€1,861
down €1,861 (-30.3%), from €6,144 to €4,283
- Tax, wage and social debts -€940
down €940 (-10.8%), from €8,666 to €7,726
of which Taxes: -€940
- Gross operating margin +€29,616
up €29,616, from -€22,549 to €7,068
- Depreciation -€977
down €977 (-17.0%), from €5,751 to €4,774
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 | €91,541 | €88,104 | -€3,437 | -3.8% |
| Fixed assets | 21/28 | €15,158 | €10,384 | -€4,774 | -31.5% |
| Intangible fixed assets | 21 | €347 | €0 | -€347 | -100% |
| Tangible fixed assets | 22/27 | €14,761 | €10,334 | -€4,427 | -30.0% |
| Plant, machinery and equipment | 23 | €456 | €342 | -€114 | -25.0% |
| Furniture and vehicles | 24 | €4,328 | €1,694 | -€2,634 | -60.9% |
| Other tangible fixed assets | 26 | €9,977 | €8,298 | -€1,679 | -16.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €76,383 | €77,720 | +€1,337 | +1.8% |
| Amounts receivable after more than one year | 29 | €32,000 | €32,000 | = | 0.0% |
| Trade receivables | 290 | €32,000 | - | -€32,000 | |
| Other amounts receivable | 291 | - | €32,000 | +€32,000 | |
| Amounts receivable within one year | 40/41 | €8,711 | €17,882 | +€9,170 | +105% |
| Trade receivables | 40 | €8,473 | €17,267 | +€8,793 | +104% |
| Other amounts receivable | 41 | €238 | €615 | +€377 | +158% |
| Current investments | 50/53 | €9,700 | €9,700 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,310 | €14,611 | -€6,698 | -31.4% |
| Deferred charges and accrued income | 490/1 | €4,662 | €3,528 | -€1,135 | -24.3% |
| Total equity and liabilities | 10/49 | €91,541 | €88,104 | -€3,437 | -3.8% |
| Equity | 10/15 | €71,212 | €71,176 | -€36 | -0.1% |
| Contributions | 10/11 | €20,600 | €20,600 | = | 0.0% |
| Reserves | 13 | €122,940 | €122,940 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,976 | €1,976 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,976 | - | -€1,976 | |
| Other | 1319 | - | €1,976 | +€1,976 | |
| Distributable reserves | 133 | €120,964 | €120,964 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,328 | -€72,364 | -€36 | -0.1% |
| Amounts payable | 17/49 | €20,329 | €16,929 | -€3,400 | -16.7% |
| Amounts payable within one year | 42/48 | €20,329 | €16,929 | -€3,400 | -16.7% |
| Trade debts | 44 | €6,144 | €4,283 | -€1,861 | -30.3% |
| Suppliers | 440/4 | €6,144 | €4,283 | -€1,861 | -30.3% |
| Advances received on contracts in progress | 46 | €4,953 | €0 | -€4,953 | -100% |
| Taxes, remuneration and social security | 45 | €8,666 | €7,726 | -€940 | -10.8% |
| Taxes | 450/3 | €6,666 | €5,726 | -€940 | -14.1% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €567 | €4,920 | +€4,353 | +767% |
| Non-recurring operating income | 76A | €0 | €5,000 | +€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,751 | €4,774 | -€977 | -17.0% |
| Other operating charges | 640/8 | €2,393 | €2,404 | +€11 | +0.5% |
| Gross operating margin | 9900 | -€22,549 | €7,068 | +€29,616 | |
| Operating profit (loss) | 9901 | -€30,693 | -€111 | +€30,583 | +99.6% |
| Financial income | 75/76B | €897 | €897 | +€0 | 0.0% |
| Recurring financial income | 75 | €897 | €897 | +€0 | 0.0% |
| Financial charges | 65/66B | €355 | €358 | +€3 | +0.9% |
| Recurring financial charges | 65 | €355 | €358 | +€3 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€30,152 | €428 | +€30,580 | |
| Income taxes | 67/77 | €490 | €464 | -€26 | -5.2% |
| Profit (loss) for the period | 9904 | -€30,641 | -€36 | +€30,605 | +99.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,641 | -€36 | +€30,605 | +99.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.