LIGHTNING FONDATION: what changed
LIGHTNING FONDATION
Largest movements
- Receivables within one year +€49,924
up €49,924 (+64.1%), from €77,933 to €127,857
of which Trade receivables: +€38,200
- Cash -€1,445
down €1,445 (-19.3%), from €7,477 to €6,032
mainly Receivables within one year (-€49,924) and Net result for the year (-€527)
- Tax, wage and social debts +€31,537
up €31,537 (+287%), from €10,970 to €42,507
of which Remuneration and social security: +€28,420
- Debts after one year +€16,070
new in 2024: €16,070
- Trade debts +€1,399
up €1,399 (+65.3%), from €2,142 to €3,541
- Gross operating margin +€54,261
up €54,261 (+415%), from €13,088 to €67,349
- Staff costs +€45,864
new in 2024: €45,864
- Write-downs +€21,246
new in 2024: €21,246
- Other operating charges +€742
new in 2024: €742
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,610 | €134,089 | +€48,479 | +56.6% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €85,410 | €133,889 | +€48,479 | +56.8% |
| Amounts receivable within one year | 40/41 | €77,933 | €127,857 | +€49,924 | +64.1% |
| Trade receivables | 40 | €8,323 | €46,523 | +€38,200 | +459% |
| Other amounts receivable | 41 | €69,610 | €81,334 | +€11,724 | +16.8% |
| Cash at bank and in hand | 54/58 | €7,477 | €6,032 | -€1,445 | -19.3% |
| Total equity and liabilities | 10/49 | €85,610 | €134,089 | +€48,479 | +56.6% |
| Equity | 10/15 | €72,498 | €71,971 | -€527 | -0.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,498 | €41,971 | -€527 | -1.2% |
| Amounts payable | 17/49 | €13,112 | €62,118 | +€49,006 | +374% |
| Amounts payable after more than one year | 17 | - | €16,070 | +€16,070 | |
| Financial debts | 170/4 | - | €16,070 | +€16,070 | |
| Amounts payable within one year | 42/48 | €13,112 | €46,048 | +€32,936 | +251% |
| Trade debts | 44 | €2,142 | €3,541 | +€1,399 | +65.3% |
| Suppliers | 440/4 | €2,142 | €3,541 | +€1,399 | +65.3% |
| Taxes, remuneration and social security | 45 | €10,970 | €42,507 | +€31,537 | +287% |
| Taxes | 450/3 | €2,182 | €5,299 | +€3,117 | +143% |
| Remuneration and social security | 454/9 | €8,788 | €37,208 | +€28,420 | +323% |
| Remuneration, social security and pensions | 62 | - | €45,864 | +€45,864 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €21,246 | +€21,246 | |
| Other operating charges | 640/8 | - | €742 | +€742 | |
| Gross operating margin | 9900 | €13,088 | €67,349 | +€54,261 | +415% |
| Operating profit (loss) | 9901 | €13,088 | -€503 | -€13,591 | |
| Financial income | 75/76B | - | €373 | +€373 | |
| Recurring financial income | 75 | - | €373 | +€373 | |
| Financial charges | 65/66B | €424 | €397 | -€27 | -6.4% |
| Recurring financial charges | 65 | €424 | €397 | -€27 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €12,664 | -€527 | -€13,191 | |
| Income taxes | 67/77 | €46 | - | -€46 | |
| Profit (loss) for the period | 9904 | €12,618 | -€527 | -€13,145 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,618 | -€527 | -€13,145 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.