Mega Lichttechniek: 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.
Mega Lichttechniek
Largest movements
- Receivables within one year -€63,603
down €63,603 (-58.6%), from €108,503 to €44,900
of which Trade receivables: -€62,541
- Cash -€45,681
down €45,681 (-20.8%), from €219,292 to €173,611
mainly Contributions, distributions and other (-€222,484) and Debts after one year (-€67,002)
- Tangible fixed assets -€21,450
down €21,450 (-2.1%), from €1.0m to €1.0m
of which Land and buildings: -€17,090
- Reserves -€137,109
down €137,109 (-12.6%), from €1.1m to €952,925
- Debts after one year -€67,002
down €67,002 (-32.4%), from €207,013 to €140,011
of which Financial debts: -€67,002
- Profit (loss) carried forward +€59,854
no longer reported in 2026 (was -€59,854)
- Taxes +€38,892
up €38,892 (+5,866%), from €663 to €39,555
- Staff costs +€19,799
up €19,799 (+149%), from €13,304 to €33,103
- Gross operating margin +€15,567
up €15,567 (+6.5%), from €240,530 to €256,097
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,366,776 | €1,236,042 | -€130,734 | -9.6% |
| Fixed assets | 21/28 | €1,038,981 | €1,017,531 | -€21,450 | -2.1% |
| Tangible fixed assets | 22/27 | €1,036,094 | €1,014,644 | -€21,450 | -2.1% |
| Land and buildings | 22 | €1,010,110 | €993,020 | -€17,090 | -1.7% |
| Plant, machinery and equipment | 23 | €5,812 | €4,812 | -€1,000 | -17.2% |
| Furniture and vehicles | 24 | €20,172 | €16,812 | -€3,360 | -16.7% |
| Financial fixed assets | 28 | €2,887 | €2,887 | = | 0.0% |
| Current assets | 29/58 | €327,795 | €218,511 | -€109,284 | -33.3% |
| Amounts receivable within one year | 40/41 | €108,503 | €44,900 | -€63,603 | -58.6% |
| Trade receivables | 40 | €107,441 | €44,900 | -€62,541 | -58.2% |
| Other amounts receivable | 41 | €1,062 | - | -€1,062 | |
| Cash at bank and in hand | 54/58 | €219,292 | €173,611 | -€45,681 | -20.8% |
| Total equity and liabilities | 10/49 | €1,366,776 | €1,236,042 | -€130,734 | -9.6% |
| Equity | 10/15 | €1,052,180 | €974,925 | -€77,255 | -7.3% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €1,090,034 | €952,925 | -€137,109 | -12.6% |
| Distributable reserves | 133 | €1,090,034 | €952,925 | -€137,109 | -12.6% |
| Profit (loss) carried forward | 14 | -€59,854 | - | +€59,854 | |
| Amounts payable | 17/49 | €314,596 | €261,117 | -€53,479 | -17.0% |
| Amounts payable after more than one year | 17 | €207,013 | €140,011 | -€67,002 | -32.4% |
| Financial debts | 170/4 | €203,513 | €136,511 | -€67,002 | -32.9% |
| Other amounts payable | 178/9 | €3,500 | €3,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €107,583 | €121,106 | +€13,523 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €66,178 | €67,002 | +€824 | +1.2% |
| Trade debts | 44 | €21,956 | €32,077 | +€10,121 | +46.1% |
| Suppliers | 440/4 | €21,956 | €32,077 | +€10,121 | +46.1% |
| Taxes, remuneration and social security | 45 | €4,026 | €11,971 | +€7,945 | +197% |
| Taxes | 450/3 | €1,660 | €11,971 | +€10,311 | +621% |
| Remuneration and social security | 454/9 | €2,366 | - | -€2,366 | |
| Other amounts payable | 47/48 | €15,423 | €10,056 | -€5,367 | -34.8% |
| Remuneration, social security and pensions | 62 | €13,304 | €33,103 | +€19,799 | +149% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,943 | €28,943 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,502 | - | +€1,502 | |
| Other operating charges | 640/8 | €4,907 | €6,117 | +€1,210 | +24.7% |
| Non-recurring operating charges | 66A | €250,000 | - | -€250,000 | |
| Gross operating margin | 9900 | €240,530 | €256,097 | +€15,567 | +6.5% |
| Operating profit (loss) | 9901 | -€55,122 | €187,934 | +€243,056 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €4,069 | €3,151 | -€918 | -22.6% |
| Recurring financial charges | 65 | €4,069 | €3,151 | -€918 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | -€59,191 | €184,784 | +€243,975 | |
| Income taxes | 67/77 | €663 | €39,555 | +€38,892 | +5,866% |
| Profit (loss) for the period | 9904 | -€59,854 | €145,229 | +€205,083 | |
| Profit (loss) for the period to be appropriated | 9905 | -€59,854 | €145,229 | +€205,083 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.