LIGHTSABER: 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.
LIGHTSABER
Largest movements
- Cash +€62,848
up €62,848 (+115.6%), from €54,368 to €117,216
mainly Net result for the year (+€61,042) and Tax, wage and social debts (+€15,648)
- Receivables within one year +€14,181
up €14,181 (+87.2%), from €16,262 to €30,444
- Profit (loss) carried forward +€61,042
up €61,042 (+124.4%), from €49,063 to €110,105
- Tax, wage and social debts +€15,648
up €15,648 (+75.7%), from €20,672 to €36,320
- Gross operating margin +€15,561
up €15,561 (+24.8%), from €62,799 to €78,360
- Taxes +€3,117
up €3,117 (+24.9%), from €12,498 to €15,615
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 | €73,779 | €151,085 | +€77,305 | +104.8% |
| Fixed assets | 21/28 | €3,028 | €1,820 | -€1,208 | -39.9% |
| Tangible fixed assets | 22/27 | €3,028 | €1,820 | -€1,208 | -39.9% |
| Plant, machinery and equipment | 23 | €903 | €503 | -€400 | -44.3% |
| Furniture and vehicles | 24 | €2,124 | €1,317 | -€808 | -38.0% |
| Current assets | 29/58 | €70,752 | €149,265 | +€78,513 | +111.0% |
| Amounts receivable within one year | 40/41 | €16,262 | €30,444 | +€14,181 | +87.2% |
| Trade receivables | 40 | €16,262 | €30,444 | +€14,181 | +87.2% |
| Cash at bank and in hand | 54/58 | €54,368 | €117,216 | +€62,848 | +115.6% |
| Deferred charges and accrued income | 490/1 | €121 | €1,605 | +€1,484 | +1225.0% |
| Total equity and liabilities | 10/49 | €73,779 | €151,085 | +€77,305 | +104.8% |
| Equity | 10/15 | €52,063 | €113,105 | +€61,042 | +117.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,063 | €110,105 | +€61,042 | +124.4% |
| Amounts payable | 17/49 | €21,716 | €37,979 | +€16,263 | +74.9% |
| Amounts payable within one year | 42/48 | €21,716 | €37,979 | +€16,263 | +74.9% |
| Trade debts | 44 | €858 | €818 | -€40 | -4.7% |
| Suppliers | 440/4 | €858 | €818 | -€40 | -4.7% |
| Taxes, remuneration and social security | 45 | €20,672 | €36,320 | +€15,648 | +75.7% |
| Taxes | 450/3 | €20,672 | €36,320 | +€15,648 | +75.7% |
| Other amounts payable | 47/48 | €187 | €842 | +€655 | +350.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €596 | €1,208 | +€612 | +102.8% |
| Gross operating margin | 9900 | €62,799 | €78,360 | +€15,561 | +24.8% |
| Operating profit (loss) | 9901 | €62,203 | €77,152 | +€14,949 | +24.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €642 | €494 | -€148 | -23.0% |
| Recurring financial charges | 65 | €642 | €494 | -€148 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €61,561 | €76,658 | +€15,096 | +24.5% |
| Income taxes | 67/77 | €12,498 | €15,615 | +€3,117 | +24.9% |
| Profit (loss) for the period | 9904 | €49,063 | €61,042 | +€11,979 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,063 | €61,042 | +€11,979 | +24.4% |
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 9 October 2026 via checked.be.