NEW LIGHT TECHNOLOGIES SYSTEM: 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.
NEW LIGHT TECHNOLOGIES SYSTEM
Largest movements
- Receivables within one year +€7,875
up €7,875 (+24.1%), from €32,626 to €40,501
of which Trade receivables: +€6,989
- Tangible fixed assets -€3,808
down €3,808 (-14.9%), from €25,531 to €21,724
of which Furniture and vehicles: -€5,442
- Cash +€3,463
up €3,463 (+4.0%), from €86,295 to €89,758
mainly Net result for the year (+€30,418) and Tax, wage and social debts (+€28,149)
- Deferred charges and accrued income -€3,434
no longer reported in 2025 (was €3,434)
- Profit (loss) carried forward -€37,519
down €37,519 (-99.2%), from €37,811 to €292
- Tax, wage and social debts +€28,149
up €28,149 (+691.5%), from €4,070 to €32,219
of which Taxes: +€23,244
- Other debts +€12,226
up €12,226 (+13.9%), from €87,681 to €99,907
- Gross operating margin -€31,478
down €31,478 (-39.1%), from €80,484 to €49,006
- Taxes -€2,520
down €2,520 (-18.6%), from €13,537 to €11,017
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 | €148,227 | €152,324 | +€4,097 | +2.8% |
| Fixed assets | 21/28 | €25,873 | €22,065 | -€3,808 | -14.7% |
| Tangible fixed assets | 22/27 | €25,531 | €21,724 | -€3,808 | -14.9% |
| Plant, machinery and equipment | 23 | - | €1,634 | +€1,634 | |
| Furniture and vehicles | 24 | €25,531 | €20,090 | -€5,442 | -21.3% |
| Financial fixed assets | 28 | €341 | €341 | = | 0.0% |
| Current assets | 29/58 | €122,355 | €130,259 | +€7,904 | +6.5% |
| Amounts receivable within one year | 40/41 | €32,626 | €40,501 | +€7,875 | +24.1% |
| Trade receivables | 40 | €32,626 | €39,615 | +€6,989 | +21.4% |
| Other amounts receivable | 41 | - | €886 | +€886 | |
| Cash at bank and in hand | 54/58 | €86,295 | €89,758 | +€3,463 | +4.0% |
| Deferred charges and accrued income | 490/1 | €3,434 | - | -€3,434 | |
| Total equity and liabilities | 10/49 | €148,227 | €152,324 | +€4,097 | +2.8% |
| Equity | 10/15 | €56,411 | €18,892 | -€37,519 | -66.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Share premium | 1100/10 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | €37,811 | €292 | -€37,519 | -99.2% |
| Amounts payable | 17/49 | €91,817 | €133,432 | +€41,616 | +45.3% |
| Amounts payable within one year | 42/48 | €91,817 | €133,432 | +€41,616 | +45.3% |
| Trade debts | 44 | €66 | €1,306 | +€1,240 | +1889.9% |
| Suppliers | 440/4 | €66 | €1,306 | +€1,240 | +1889.9% |
| Taxes, remuneration and social security | 45 | €4,070 | €32,219 | +€28,149 | +691.5% |
| Taxes | 450/3 | €4,070 | €27,314 | +€23,244 | +571.0% |
| Remuneration and social security | 454/9 | - | €4,905 | +€4,905 | |
| Other amounts payable | 47/48 | €87,681 | €99,907 | +€12,226 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,761 | €7,088 | +€327 | +4.8% |
| Other operating charges | 640/8 | €686 | €405 | -€281 | -40.9% |
| Gross operating margin | 9900 | €80,484 | €49,006 | -€31,478 | -39.1% |
| Operating profit (loss) | 9901 | €73,036 | €41,513 | -€31,524 | -43.2% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €10 | €78 | +€68 | +675.2% |
| Recurring financial charges | 65 | €10 | €78 | +€68 | +675.2% |
| Profit (loss) for the period before taxes | 9903 | €73,038 | €41,435 | -€31,603 | -43.3% |
| Income taxes | 67/77 | €13,537 | €11,017 | -€2,520 | -18.6% |
| Profit (loss) for the period | 9904 | €59,501 | €30,418 | -€29,083 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,501 | €30,418 | -€29,083 | -48.9% |
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 8 October 2026 via checked.be.