MISTER LIGHT: 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.
MISTER LIGHT
Largest movements
- Cash +€121,408
up €121,408 (+64.2%), from €189,070 to €310,478
mainly Depreciation (+€214,687) and Net result for the year (+€92,279)
- Tangible fixed assets -€91,695
down €91,695 (-13.8%), from €664,968 to €573,273
of which Plant, machinery and equipment: -€54,124
- Receivables within one year +€26,117
up €26,117 (+60.1%), from €43,446 to €69,563
of which Trade receivables: +€22,880
- Reserves +€90,000
up €90,000 (+65.5%), from €137,500 to €227,500
of which Distributable reserves: +€90,000
- Other debts -€72,500
down €72,500 (-95.0%), from €76,312 to €3,812
- Tax, wage and social debts +€29,576
up €29,576 (+46.7%), from €63,368 to €92,944
of which Taxes: +€35,108
- Trade debts +€10,694
up €10,694 (+89.2%), from €11,988 to €22,681
- Debts after one year -€10,366
down €10,366 (-6.9%), from €150,803 to €140,436
- Financial income -€15,217
down €15,217 (-94.8%), from €16,052 to €835
- Gross operating margin -€14,310
down €14,310 (-2.5%), from €566,476 to €552,166
- Taxes -€7,272
down €7,272 (-14.9%), from €48,955 to €41,683
- Other operating charges +€7,201
up €7,201 (+65.2%), from €11,047 to €18,248
- Depreciation -€6,100
down €6,100 (-2.8%), from €220,787 to €214,687
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 | €907,253 | €956,614 | +€49,361 | +5.4% |
| Fixed assets | 21/28 | €664,968 | €573,273 | -€91,695 | -13.8% |
| Tangible fixed assets | 22/27 | €664,968 | €573,273 | -€91,695 | -13.8% |
| Land and buildings | 22 | €229,849 | €224,849 | -€5,000 | -2.2% |
| Plant, machinery and equipment | 23 | €259,613 | €205,489 | -€54,124 | -20.8% |
| Furniture and vehicles | 24 | €41,266 | €27,801 | -€13,466 | -32.6% |
| Other tangible fixed assets | 26 | €134,240 | €115,134 | -€19,106 | -14.2% |
| Current assets | 29/58 | €242,285 | €383,341 | +€141,056 | +58.2% |
| Amounts receivable within one year | 40/41 | €43,446 | €69,563 | +€26,117 | +60.1% |
| Trade receivables | 40 | €33,709 | €56,589 | +€22,880 | +67.9% |
| Other amounts receivable | 41 | €9,737 | €12,974 | +€3,237 | +33.2% |
| Cash at bank and in hand | 54/58 | €189,070 | €310,478 | +€121,408 | +64.2% |
| Deferred charges and accrued income | 490/1 | €9,769 | €3,300 | -€6,469 | -66.2% |
| Total equity and liabilities | 10/49 | €907,253 | €956,614 | +€49,361 | +5.4% |
| Equity | 10/15 | €593,269 | €685,548 | +€92,279 | +15.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €137,500 | €227,500 | +€90,000 | +65.5% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €130,000 | €220,000 | +€90,000 | +69.2% |
| Profit (loss) carried forward | 14 | €380,769 | €383,048 | +€2,279 | +0.6% |
| Amounts payable | 17/49 | €313,984 | €271,066 | -€42,918 | -13.7% |
| Amounts payable after more than one year | 17 | €150,803 | €140,436 | -€10,366 | -6.9% |
| Financial debts | 170/4 | €150,803 | €140,436 | -€10,366 | -6.9% |
| Amounts payable within one year | 42/48 | €163,182 | €130,630 | -€32,552 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €11,514 | €11,192 | -€321 | -2.8% |
| Trade debts | 44 | €11,988 | €22,681 | +€10,694 | +89.2% |
| Suppliers | 440/4 | €11,988 | €22,681 | +€10,694 | +89.2% |
| Taxes, remuneration and social security | 45 | €63,368 | €92,944 | +€29,576 | +46.7% |
| Taxes | 450/3 | €25,372 | €60,480 | +€35,108 | +138% |
| Remuneration and social security | 454/9 | €37,996 | €32,464 | -€5,532 | -14.6% |
| Other amounts payable | 47/48 | €76,312 | €3,812 | -€72,500 | -95.0% |
| Remuneration, social security and pensions | 62 | €172,733 | €178,058 | +€5,325 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220,787 | €214,687 | -€6,100 | -2.8% |
| Other operating charges | 640/8 | €11,047 | €18,248 | +€7,201 | +65.2% |
| Gross operating margin | 9900 | €566,476 | €552,166 | -€14,310 | -2.5% |
| Operating profit (loss) | 9901 | €161,910 | €141,174 | -€20,736 | -12.8% |
| Financial income | 75/76B | €16,052 | €835 | -€15,217 | -94.8% |
| Recurring financial income | 75 | €16,052 | €835 | -€15,217 | -94.8% |
| Financial charges | 65/66B | €8,159 | €8,047 | -€113 | -1.4% |
| Recurring financial charges | 65 | €8,159 | €8,047 | -€113 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €169,803 | €133,962 | -€35,840 | -21.1% |
| Income taxes | 67/77 | €48,955 | €41,683 | -€7,272 | -14.9% |
| Profit (loss) for the period | 9904 | €120,847 | €92,279 | -€28,568 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €120,847 | €92,279 | -€28,568 | -23.6% |
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 14 October 2026 via checked.be.