LUCID 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.
LUCID LIGHTS
Largest movements
- Cash -€317
down €317 (-1.5%), from €20,633 to €20,317
mainly Net result for the year (-€530)
- Profit (loss) carried forward -€530
down €530 (-4.6%), from €11,527 to €10,996
- Trade debts +€214
up €214 (+20.4%), from €1,047 to €1,261
- Financial income +€162
up €162 (+1497.4%), from €11 to €172
- Taxes +€48
up €48 (+1496.0%), from €3 to €52
- Gross operating margin -€30
down €30 (-16.3%), from -€184 to -€214
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
- Financial charges -€10
down €10 (-20.8%), from €47 to €38
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 | €20,633 | €20,317 | -€317 | -1.5% |
| Current assets | 29/58 | €20,633 | €20,317 | -€317 | -1.5% |
| Cash at bank and in hand | 54/58 | €20,633 | €20,317 | -€317 | -1.5% |
| Total equity and liabilities | 10/49 | €20,633 | €20,317 | -€317 | -1.5% |
| Equity | 10/15 | €19,587 | €19,056 | -€530 | -2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,527 | €10,996 | -€530 | -4.6% |
| Amounts payable | 17/49 | €1,047 | €1,261 | +€214 | +20.4% |
| Amounts payable within one year | 42/48 | €1,047 | €1,261 | +€214 | +20.4% |
| Trade debts | 44 | €1,047 | €1,261 | +€214 | +20.4% |
| Suppliers | 440/4 | €1,047 | €1,261 | +€214 | +20.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€184 | -€214 | -€30 | -16.3% |
| Operating profit (loss) | 9901 | -€571 | -€613 | -€42 | -7.4% |
| Financial income | 75/76B | €11 | €172 | +€162 | +1497.4% |
| Recurring financial income | 75 | €11 | €172 | +€162 | +1497.4% |
| Financial charges | 65/66B | €47 | €38 | -€10 | -20.8% |
| Recurring financial charges | 65 | €47 | €38 | -€10 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | -€608 | -€479 | +€129 | +21.2% |
| Income taxes | 67/77 | €3 | €52 | +€48 | +1496.0% |
| Profit (loss) for the period | 9904 | -€611 | -€530 | +€81 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€611 | -€530 | +€81 | +13.2% |
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 12 October 2026 via checked.be.