Lightscape: 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.
Lightscape
Largest movements
- Tangible fixed assets -€58,236
down €58,236 (-90.6%), from €64,279 to €6,044
of which Furniture and vehicles: -€60,357
- Receivables within one year +€6,782
up €6,782 (+66.1%), from €10,264 to €17,046
of which Trade receivables: +€11,795
- Cash +€6,563
up €6,563 (+165%), from €3,981 to €10,544
mainly Investment in fixed assets (net) (+€56,809) and Accrued charges and deferred income (+€6,356)
- Deferred charges and accrued income -€1,748
no longer reported in 2025 (was €1,748)
- Debts after one year -€31,372
no longer reported in 2025 (was €31,372)
- Current portion of long-term debt -€9,531
no longer reported in 2025 (was €9,531)
- Reserves -€7,600
down €7,600 (-31.7%), from €23,969 to €16,369
- Trade debts -€6,676
down €6,676 (-58.5%), from €11,415 to €4,739
- Accrued charges and deferred income +€6,356
up €6,356 (+2,303%), from €276 to €6,632
- Other operating charges +€26,173
up €26,173 (+8,752%), from €299 to €26,472
- Gross operating margin +€21,048
up €21,048 (+548%), from €3,841 to €24,888
- Taxes -€499
down €499 (-79.2%), from €631 to €131
- Financial income +€315
up €315 (+828%), from €38 to €353
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 | €81,146 | €33,698 | -€47,448 | -58.5% |
| Fixed assets | 21/28 | €65,153 | €6,108 | -€59,046 | -90.6% |
| Intangible fixed assets | 21 | €874 | €64 | -€810 | -92.7% |
| Tangible fixed assets | 22/27 | €64,279 | €6,044 | -€58,236 | -90.6% |
| Plant, machinery and equipment | 23 | €2,337 | €4,855 | +€2,518 | +108% |
| Furniture and vehicles | 24 | €60,357 | - | -€60,357 | |
| Other tangible fixed assets | 26 | €1,585 | €1,189 | -€396 | -25.0% |
| Current assets | 29/58 | €15,993 | €27,590 | +€11,597 | +72.5% |
| Amounts receivable within one year | 40/41 | €10,264 | €17,046 | +€6,782 | +66.1% |
| Trade receivables | 40 | €5,196 | €16,991 | +€11,795 | +227% |
| Other amounts receivable | 41 | €5,068 | €55 | -€5,013 | -98.9% |
| Cash at bank and in hand | 54/58 | €3,981 | €10,544 | +€6,563 | +165% |
| Deferred charges and accrued income | 490/1 | €1,748 | - | -€1,748 | |
| Total equity and liabilities | 10/49 | €81,146 | €33,698 | -€47,448 | -58.5% |
| Equity | 10/15 | €23,324 | €17,369 | -€5,955 | -25.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €23,969 | €16,369 | -€7,600 | -31.7% |
| Distributable reserves | 133 | €23,969 | €16,369 | -€7,600 | -31.7% |
| Profit (loss) carried forward | 14 | -€1,645 | - | +€1,645 | |
| Amounts payable | 17/49 | €57,822 | €16,329 | -€41,494 | -71.8% |
| Amounts payable after more than one year | 17 | €31,372 | - | -€31,372 | |
| Financial debts | 170/4 | €31,372 | - | -€31,372 | |
| Amounts payable within one year | 42/48 | €26,175 | €9,696 | -€16,479 | -63.0% |
| Current portion of amounts payable after more than one year | 42 | €9,531 | - | -€9,531 | |
| Trade debts | 44 | €11,415 | €4,739 | -€6,676 | -58.5% |
| Suppliers | 440/4 | €11,415 | €4,739 | -€6,676 | -58.5% |
| Taxes, remuneration and social security | 45 | €3,737 | €3,536 | -€202 | -5.4% |
| Taxes | 450/3 | €3,737 | €3,536 | -€202 | -5.4% |
| Other amounts payable | 47/48 | €1,491 | €1,422 | -€70 | -4.7% |
| Accrued charges and deferred income | 492/3 | €276 | €6,632 | +€6,356 | +2,303% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,290 | €2,237 | -€53 | -2.3% |
| Other operating charges | 640/8 | €299 | €26,472 | +€26,173 | +8,752% |
| Gross operating margin | 9900 | €3,841 | €24,888 | +€21,048 | +548% |
| Operating profit (loss) | 9901 | €1,252 | -€3,820 | -€5,072 | |
| Financial income | 75/76B | €38 | €353 | +€315 | +828% |
| Recurring financial income | 75 | €38 | €353 | +€315 | +828% |
| Financial charges | 65/66B | €2,305 | €2,356 | +€51 | +2.2% |
| Recurring financial charges | 65 | €2,305 | €2,356 | +€51 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,015 | -€5,823 | -€4,809 | -474% |
| Income taxes | 67/77 | €631 | €131 | -€499 | -79.2% |
| Profit (loss) for the period | 9904 | -€1,645 | -€5,955 | -€4,309 | -262% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,645 | -€5,955 | -€4,309 | -262% |
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 28 October 2026 via checked.be.