Lightspeed POS Belgium: 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.
What changed
Lightspeed POS Belgium
NACE 46.500, Wholesale of information and communication equipment
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.8m
2024 · €228,259+€1.6m
Equity
-€40.8m
2024 · -€42.5m+€1.8m
Cash
€554,992
2024 · €174,606+€380,386
Balance sheet total
€14.4m
2024 · €10.0m+€4.4m
Largest movements
Assets
- Receivables within one year +€4.1m
up €4.1m (+46.8%), from €8.7m to €12.8m
of which Other amounts receivable: +€4.1m
- Cash +€380,386
up €380,386 (+218%), from €174,606 to €554,992
mainly Other debts (+€2.3m) and Net result for the year (+€1.8m)
Equity and liabilities
- Other debts +€2.3m
up €2.3m (+4.5%), from €50.5m to €52.8m
- Profit (loss) carried forward +€1.8m
up €1.8m (+4.2%), from -€42.7m to -€40.9m
- Accrued charges and deferred income +€497,023
up €497,023 (+738%), from €67,366 to €564,389
- Tax, wage and social debts -€183,094
down €183,094 (-10.4%), from €1.8m to €1.6m
of which Remuneration and social security: -€233,566
Income statement
- Turnover +€1.1m
up €1.1m (+7.0%), from €15.1m to €16.2m
- Goods and materials -€458,330
down €458,330 (-52.8%), from €868,318 to €409,988
- Financial income -€446,310
down €446,310 (-86.9%), from €513,676 to €67,366
- Services and other goods -€361,895
down €361,895 (-7.6%), from €4.7m to €4.4m
- Staff costs -€187,006
down €187,006 (-2.1%), from €8.7m to €8.5m
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.
Result 2024
€228,259
Turnover
+€1.1m
Other operating income
-€18,034
Goods and materials
+€458,330
Services and other goods
+€361,895
Staff costs
+€187,006
Depreciation
-€73,235
Write-downs
+€24,650
Other operating charges
+€83,112
Financial income
-€446,310
Financial charges
+€14,015
Taxes
-€96,628
Result 2025
€1.8m
raises the resultlowers the result
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.
From operations
+€536,182
Investment
-€155,796
Financing
€0
Cash 2024
€174,606
From operations (derived)
+€536,182
Net result for the year
+€1.8m
Depreciation
+€252,691
Receivables within one year
-€4.1m
Deferred charges and accrued income
-€36,638
Trade debts
-€3,335
Tax, wage and social debts
-€183,094
Other debts
+€2.3m
Accrued charges and deferred income
+€497,023
Investment (derived)
-€155,796
Investment in fixed assets (net)
-€155,796
Cash 2025
€554,992
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,981,024 | €14,366,599 | +€4.4m | +43.9% |
| Fixed assets | 21/28 | €1,082,180 | €985,285 | -€96,895 | -9.0% |
| Tangible fixed assets | 22/27 | €796,753 | €699,858 | -€96,895 | -12.2% |
| Plant, machinery and equipment | 23 | €363,009 | €330,690 | -€32,319 | -8.9% |
| Furniture and vehicles | 24 | €57,738 | €39,675 | -€18,063 | -31.3% |
| Other tangible fixed assets | 26 | €376,007 | €329,494 | -€46,513 | -12.4% |
| Financial fixed assets | 28 | €285,427 | €285,427 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €207,979 | €207,979 | = | 0.0% |
| Participating interests | 282 | €207,979 | €207,979 | = | 0.0% |
| Other financial fixed assets | 284/8 | €77,448 | €77,448 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €77,448 | €77,448 | = | 0.0% |
| Current assets | 29/58 | €8,898,843 | €13,381,314 | +€4.5m | +50.4% |
| Amounts receivable within one year | 40/41 | €8,685,951 | €12,751,398 | +€4.1m | +46.8% |
| Trade receivables | 40 | €170 | €12 | -€158 | -93.1% |
| Other amounts receivable | 41 | €8,685,781 | €12,751,386 | +€4.1m | +46.8% |
| Cash at bank and in hand | 54/58 | €174,606 | €554,992 | +€380,386 | +218% |
| Deferred charges and accrued income | 490/1 | €38,287 | €74,924 | +€36,638 | +95.7% |
| Total equity and liabilities | 10/49 | €9,981,024 | €14,366,599 | +€4.4m | +43.9% |
| Equity | 10/15 | -€42,546,822 | -€40,764,648 | +€1.8m | +4.2% |
| Contributions | 10/11 | €158,340 | €158,340 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,705,162 | -€40,922,988 | +€1.8m | +4.2% |
| Amounts payable | 17/49 | €52,527,845 | €55,131,247 | +€2.6m | +5.0% |
| Amounts payable within one year | 42/48 | €52,460,479 | €54,566,858 | +€2.1m | +4.0% |
| Trade debts | 44 | €242,142 | €238,807 | -€3,335 | -1.4% |
| Suppliers | 440/4 | €242,142 | €238,807 | -€3,335 | -1.4% |
| Taxes, remuneration and social security | 45 | €1,752,670 | €1,569,575 | -€183,094 | -10.4% |
| Taxes | 450/3 | €91,900 | €142,372 | +€50,472 | +54.9% |
| Remuneration and social security | 454/9 | €1,660,770 | €1,427,203 | -€233,566 | -14.1% |
| Other amounts payable | 47/48 | €50,465,668 | €52,758,476 | +€2.3m | +4.5% |
| Accrued charges and deferred income | 492/3 | €67,366 | €564,389 | +€497,023 | +738% |
| Operating income | 70/76A | €15,186,444 | €16,227,521 | +€1.0m | +6.9% |
| Turnover | 70 | €15,107,615 | €16,166,725 | +€1.1m | +7.0% |
| Other operating income | 74 | €78,829 | €60,796 | -€18,034 | -22.9% |
| Operating charges | 60/66A | €14,627,446 | €13,585,686 | -€1.0m | -7.1% |
| Goods for resale, raw materials and consumables | 60 | €868,318 | €409,988 | -€458,330 | -52.8% |
| Purchases | 600/8 | €868,318 | €409,988 | -€458,330 | -52.8% |
| Services and other goods | 61 | €4,743,084 | €4,381,189 | -€361,895 | -7.6% |
| Remuneration, social security and pensions | 62 | €8,714,083 | €8,527,077 | -€187,006 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179,457 | €252,691 | +€73,235 | +40.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €29,749 | €5,099 | -€24,650 | -82.9% |
| Other operating charges | 640/8 | €92,755 | €9,642 | -€83,112 | -89.6% |
| Operating profit (loss) | 9901 | €558,999 | €2,641,835 | +€2.1m | +373% |
| Financial income | 75/76B | €513,676 | €67,366 | -€446,310 | -86.9% |
| Recurring financial income | 75 | €513,676 | €67,366 | -€446,310 | -86.9% |
| Other financial income | 752/9 | €513,676 | €67,366 | -€446,310 | -86.9% |
| Financial charges | 65/66B | €827,180 | €813,164 | -€14,015 | -1.7% |
| Recurring financial charges | 65 | €827,180 | €813,164 | -€14,015 | -1.7% |
| Debt charges | 650 | €272,697 | €294,644 | +€21,947 | +8.0% |
| Other financial charges | 652/9 | €554,483 | €518,520 | -€35,963 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €245,495 | €1,896,037 | +€1.7m | +672% |
| Income taxes | 67/77 | €17,236 | €113,863 | +€96,628 | +561% |
| Taxes | 670/3 | €17,236 | €113,863 | +€96,628 | +561% |
| Profit (loss) for the period | 9904 | €228,259 | €1,782,174 | +€1.6m | +681% |
| Profit (loss) for the period to be appropriated | 9905 | €228,259 | €1,782,174 | +€1.6m | +681% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.