LIGHTSHAPE: what changed
Two fiscal 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.
LIGHTSHAPE
Largest movements
- Receivables within one year +€5,502
up €5,502 (+33.6%), from €16,358 to €21,860
of which Other amounts receivable: +€6,971
- Cash -€2,714
down €2,714 (-14.0%), from €19,320 to €16,607
mainly Receivables within one year (-€5,502) and Tax, wage and social debts (-€3,199)
- Tangible fixed assets +€846
up €846 (+31.6%), from €2,680 to €3,527
of which Plant, machinery and equipment: +€901
- Profit (loss) carried forward +€3,558
up €3,558 (+43.9%), from €8,095 to €11,652
- Trade debts +€3,456
up €3,456 (+317.2%), from €1,090 to €4,546
- Tax, wage and social debts -€3,199
down €3,199 (-20.2%), from €15,844 to €12,645
of which Taxes: -€3,356
- Gross operating margin -€3,831
down €3,831 (-25.9%), from €14,796 to €10,965
- Taxes -€1,060
down €1,060 (-38.5%), from €2,757 to €1,697
- Financial charges +€637
up €637 (+15.3%), from €4,162 to €4,799
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 | €39,288 | €43,103 | +€3,815 | +9.7% |
| Fixed assets | 21/28 | €2,901 | €3,747 | +€846 | +29.2% |
| Tangible fixed assets | 22/27 | €2,680 | €3,527 | +€846 | +31.6% |
| Plant, machinery and equipment | 23 | - | €901 | +€901 | |
| Furniture and vehicles | 24 | €2,680 | €2,626 | -€54 | -2.0% |
| Financial fixed assets | 28 | €220 | €220 | = | 0.0% |
| Current assets | 29/58 | €36,387 | €39,356 | +€2,969 | +8.2% |
| Amounts receivable within one year | 40/41 | €16,358 | €21,860 | +€5,502 | +33.6% |
| Trade receivables | 40 | €1,469 | - | -€1,469 | |
| Other amounts receivable | 41 | €14,889 | €21,860 | +€6,971 | +46.8% |
| Cash at bank and in hand | 54/58 | €19,320 | €16,607 | -€2,714 | -14.0% |
| Deferred charges and accrued income | 490/1 | €708 | €889 | +€181 | +25.5% |
| Total equity and liabilities | 10/49 | €39,288 | €43,103 | +€3,815 | +9.7% |
| Equity | 10/15 | €22,355 | €25,912 | +€3,558 | +15.9% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,095 | €11,652 | +€3,558 | +43.9% |
| Amounts payable | 17/49 | €16,933 | €17,191 | +€258 | +1.5% |
| Amounts payable within one year | 42/48 | €16,933 | €17,191 | +€258 | +1.5% |
| Trade debts | 44 | €1,090 | €4,546 | +€3,456 | +317.2% |
| Suppliers | 440/4 | €1,090 | €4,546 | +€3,456 | +317.2% |
| Taxes, remuneration and social security | 45 | €15,844 | €12,645 | -€3,199 | -20.2% |
| Taxes | 450/3 | €11,265 | €7,909 | -€3,356 | -29.8% |
| Remuneration and social security | 454/9 | €4,579 | €4,736 | +€157 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,371 | €1,458 | +€87 | +6.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €14,796 | €10,965 | -€3,831 | -25.9% |
| Operating profit (loss) | 9901 | €13,037 | €9,107 | -€3,930 | -30.1% |
| Financial income | 75/76B | €970 | €946 | -€24 | -2.5% |
| Recurring financial income | 75 | €970 | €946 | -€24 | -2.5% |
| Financial charges | 65/66B | €4,162 | €4,799 | +€637 | +15.3% |
| Recurring financial charges | 65 | €4,162 | €4,799 | +€637 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €9,846 | €5,255 | -€4,591 | -46.6% |
| Income taxes | 67/77 | €2,757 | €1,697 | -€1,060 | -38.5% |
| Profit (loss) for the period | 9904 | €7,089 | €3,558 | -€3,531 | -49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,089 | €3,558 | -€3,531 | -49.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.