LIGHTNESS ON STAGE: 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 ON STAGE
Largest movements
- Receivables within one year -€3,994
down €3,994 (-77.9%), from €5,130 to €1,136
- Cash -€3,945
down €3,945 (-10.4%), from €37,905 to €33,960
mainly Net result for the year (-€10,503) and Trade debts (-€391)
- Tangible fixed assets -€1,726
down €1,726 (-28.1%), from €6,132 to €4,406
of which Furniture and vehicles: -€1,434
- Profit (loss) carried forward -€10,503
down €10,503 (-55.4%), from €18,969 to €8,466
- Tax, wage and social debts +€889
new in 2025: €889
- Gross operating margin -€6,299
down €6,299 (-323%), from -€1,950 to -€8,249
- Depreciation +€628
up €628 (+57.3%), from €1,098 to €1,726
- Financial income -€140
down €140 (-38.4%), from €363 to €224
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 | €49,751 | €40,194 | -€9,556 | -19.2% |
| Fixed assets | 21/28 | €6,132 | €4,406 | -€1,726 | -28.1% |
| Tangible fixed assets | 22/27 | €6,132 | €4,406 | -€1,726 | -28.1% |
| Plant, machinery and equipment | 23 | €335 | €43 | -€292 | -87.2% |
| Furniture and vehicles | 24 | €5,797 | €4,363 | -€1,434 | -24.7% |
| Current assets | 29/58 | €43,619 | €35,789 | -€7,830 | -18.0% |
| Amounts receivable within one year | 40/41 | €5,130 | €1,136 | -€3,994 | -77.9% |
| Other amounts receivable | 41 | €5,130 | €1,136 | -€3,994 | -77.9% |
| Cash at bank and in hand | 54/58 | €37,905 | €33,960 | -€3,945 | -10.4% |
| Deferred charges and accrued income | 490/1 | €584 | €693 | +€109 | +18.6% |
| Total equity and liabilities | 10/49 | €49,751 | €40,194 | -€9,556 | -19.2% |
| Equity | 10/15 | €39,374 | €28,871 | -€10,503 | -26.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,969 | €8,466 | -€10,503 | -55.4% |
| Amounts payable | 17/49 | €10,376 | €11,324 | +€947 | +9.1% |
| Amounts payable within one year | 42/48 | €10,376 | €11,324 | +€947 | +9.1% |
| Trade debts | 44 | €2,643 | €2,251 | -€391 | -14.8% |
| Suppliers | 440/4 | €2,643 | €2,251 | -€391 | -14.8% |
| Taxes, remuneration and social security | 45 | - | €889 | +€889 | |
| Taxes | 450/3 | - | €889 | +€889 | |
| Other amounts payable | 47/48 | €7,734 | €8,183 | +€449 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,098 | €1,726 | +€628 | +57.3% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | -€1,950 | -€8,249 | -€6,299 | -323% |
| Operating profit (loss) | 9901 | -€3,617 | -€10,561 | -€6,944 | -192% |
| Financial income | 75/76B | €363 | €224 | -€140 | -38.4% |
| Recurring financial income | 75 | €363 | €224 | -€140 | -38.4% |
| Financial charges | 65/66B | €146 | €167 | +€21 | +14.4% |
| Recurring financial charges | 65 | €146 | €167 | +€21 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,399 | -€10,503 | -€7,104 | -209% |
| Profit (loss) for the period | 9904 | -€3,399 | -€10,503 | -€7,104 | -209% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,399 | -€10,503 | -€7,104 | -209% |
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 26 October 2026 via checked.be.