LUXLIGHT: 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.
LUXLIGHT
Largest movements
- Receivables within one year -€76,253
down €76,253 (-44.6%), from €170,798 to €94,545
of which Trade receivables: -€80,184
- Cash -€28,313
down €28,313 (-65.5%), from €43,230 to €14,917
mainly Trade debts (-€132,877) and Tax, wage and social debts (-€2,252)
- Trade debts -€132,877
down €132,877 (-97.0%), from €137,024 to €4,146
- Accrued charges and deferred income +€22,696
up €22,696 (+1401.0%), from €1,620 to €24,316
- Profit (loss) carried forward +€7,749
up €7,749 (+16.3%), from €47,620 to €55,369
- Tax, wage and social debts -€2,252
down €2,252 (-76.2%), from €2,954 to €702
- Gross operating margin +€29,521
up €29,521, from -€1,887 to €27,634
- Write-downs +€14,704
up €14,704, from -€10,441 to €4,264
- Other operating charges +€5,400
up €5,400 (+196.1%), from €2,753 to €8,153
- Financial charges -€4,026
down €4,026 (-39.6%), from €10,154 to €6,129
- Taxes +€1,433
up €1,433, from -€365 to €1,068
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 | €214,222 | €109,538 | -€104,685 | -48.9% |
| Current assets | 29/58 | €214,222 | €109,538 | -€104,685 | -48.9% |
| Amounts receivable within one year | 40/41 | €170,798 | €94,545 | -€76,253 | -44.6% |
| Trade receivables | 40 | €165,798 | €85,614 | -€80,184 | -48.4% |
| Other amounts receivable | 41 | €5,000 | €8,932 | +€3,932 | +78.6% |
| Cash at bank and in hand | 54/58 | €43,230 | €14,917 | -€28,313 | -65.5% |
| Deferred charges and accrued income | 490/1 | €195 | €76 | -€119 | -61.3% |
| Total equity and liabilities | 10/49 | €214,222 | €109,538 | -€104,685 | -48.9% |
| Equity | 10/15 | €68,025 | €75,774 | +€7,749 | +11.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,620 | €55,369 | +€7,749 | +16.3% |
| Amounts payable | 17/49 | €146,198 | €33,764 | -€112,434 | -76.9% |
| Amounts payable within one year | 42/48 | €144,578 | €9,449 | -€135,129 | -93.5% |
| Trade debts | 44 | €137,024 | €4,146 | -€132,877 | -97.0% |
| Suppliers | 440/4 | €137,024 | €4,146 | -€132,877 | -97.0% |
| Taxes, remuneration and social security | 45 | €2,954 | €702 | -€2,252 | -76.2% |
| Taxes | 450/3 | €2,954 | €702 | -€2,252 | -76.2% |
| Other amounts payable | 47/48 | €4,600 | €4,600 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,620 | €24,316 | +€22,696 | +1401.0% |
| Remuneration, social security and pensions | 62 | €191 | €271 | +€81 | +42.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,441 | €4,264 | +€14,704 | |
| Other operating charges | 640/8 | €2,753 | €8,153 | +€5,400 | +196.1% |
| Gross operating margin | 9900 | -€1,887 | €27,634 | +€29,521 | |
| Operating profit (loss) | 9901 | €5,611 | €14,946 | +€9,336 | +166.4% |
| Financial charges | 65/66B | €10,154 | €6,129 | -€4,026 | -39.6% |
| Recurring financial charges | 65 | €10,154 | €6,129 | -€4,026 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,544 | €8,817 | +€13,361 | |
| Income taxes | 67/77 | -€365 | €1,068 | +€1,433 | |
| Profit (loss) for the period | 9904 | -€4,179 | €7,749 | +€11,928 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,179 | €7,749 | +€11,928 |
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.