LITTLE LIGHTS: 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.
LITTLE LIGHTS
Largest movements
- Receivables within one year -€3,564
down €3,564 (-6.3%), from €56,994 to €53,430
of which Other amounts receivable: -€6,675
- Tax, wage and social debts -€4,113
down €4,113 (-27.1%), from €15,182 to €11,068
of which Taxes: -€6,113
- Depreciation -€5,566
down €5,566 (-40.1%), from €13,884 to €8,318
- Gross operating margin +€5,025
up €5,025 (+27.1%), from €18,534 to €23,559
- Taxes +€2,265
up €2,265 (+137%), from €1,658 to €3,923
- Purchases and services -€1,353
down €1,353 (-1.6%), from €85,550 to €84,197
- Other operating charges +€1,022
up €1,022 (+365%), from €280 to €1,302
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 | €91,239 | €86,765 | -€4,475 | -4.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €16,881 | €16,001 | -€880 | -5.2% |
| Intangible fixed assets | 21 | €3,273 | €2,559 | -€715 | -21.8% |
| Tangible fixed assets | 22/27 | €13,608 | €13,443 | -€165 | -1.2% |
| Plant, machinery and equipment | 23 | €11,885 | €6,181 | -€5,704 | -48.0% |
| Furniture and vehicles | 24 | €1,723 | €7,261 | +€5,538 | +321% |
| Current assets | 29/58 | €74,358 | €70,763 | -€3,595 | -4.8% |
| Amounts receivable within one year | 40/41 | €56,994 | €53,430 | -€3,564 | -6.3% |
| Trade receivables | 40 | €9,634 | €12,746 | +€3,112 | +32.3% |
| Other amounts receivable | 41 | €47,359 | €40,684 | -€6,675 | -14.1% |
| Cash at bank and in hand | 54/58 | €16,811 | €16,318 | -€493 | -2.9% |
| Deferred charges and accrued income | 490/1 | €553 | €1,015 | +€462 | +83.4% |
| Total equity and liabilities | 10/49 | €91,239 | €86,765 | -€4,475 | -4.9% |
| Equity | 10/15 | €41,591 | €41,867 | +€276 | +0.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,591 | €36,867 | +€276 | +0.8% |
| Amounts payable | 17/49 | €49,648 | €44,898 | -€4,751 | -9.6% |
| Amounts payable within one year | 42/48 | €49,648 | €44,898 | -€4,751 | -9.6% |
| Trade debts | 44 | €898 | €719 | -€178 | -19.8% |
| Suppliers | 440/4 | €898 | €719 | -€178 | -19.8% |
| Taxes, remuneration and social security | 45 | €15,182 | €11,068 | -€4,113 | -27.1% |
| Taxes | 450/3 | €15,182 | €9,068 | -€6,113 | -40.3% |
| Remuneration and social security | 454/9 | €0 | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €33,569 | €33,110 | -€459 | -1.4% |
| Turnover | 70 | €100,865 | €100,219 | -€646 | -0.6% |
| Non-recurring operating income | 76A | - | €3,141 | +€3,141 | |
| Goods, raw materials, services and sundry goods | 60/61 | €85,550 | €84,197 | -€1,353 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,884 | €8,318 | -€5,566 | -40.1% |
| Other operating charges | 640/8 | €280 | €1,302 | +€1,022 | +365% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €18,534 | €23,559 | +€5,025 | +27.1% |
| Operating profit (loss) | 9901 | €4,370 | €13,939 | +€9,569 | +219% |
| Financial income | 75/76B | €0 | €44 | +€44 | +440,000% |
| Recurring financial income | 75 | €0 | €44 | +€44 | +440,000% |
| Financial charges | 65/66B | €819 | €184 | -€635 | -77.5% |
| Recurring financial charges | 65 | €819 | €184 | -€635 | -77.5% |
| Profit (loss) for the period before taxes | 9903 | €3,551 | €13,799 | +€10,248 | +289% |
| Income taxes | 67/77 | €1,658 | €3,923 | +€2,265 | +137% |
| Profit (loss) for the period | 9904 | €1,892 | €9,876 | +€7,983 | +422% |
| Profit (loss) for the period to be appropriated | 9905 | €1,892 | €9,876 | +€7,983 | +422% |
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 23 October 2026 via checked.be.