NORLIGHT: 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.
NORLIGHT
Largest movements
- Cash +€20,862
up €20,862 (+650.6%), from €3,207 to €24,068
mainly Net result for the year (+€20,431) and Tax, wage and social debts (+€7,499)
- Receivables within one year +€8,512
up €8,512 (+71.7%), from €11,875 to €20,386
of which Trade receivables: +€9,502
- Profit (loss) carried forward +€20,431
up €20,431, from -€7,280 to €13,151
- Tax, wage and social debts +€7,499
up €7,499 (+87.2%), from €8,600 to €16,099
of which Remuneration and social security: +€4,461
- Other debts +€779
up €779 (+21.8%), from €3,578 to €4,357
- Purchases and services -€89,363
no longer reported in 2025 (was €89,363)
- Turnover -€84,251
no longer reported in 2025 (was €84,251)
- Gross operating margin +€36,261
up €36,261, from -€5,112 to €31,149
- Staff costs -€5,410
down €5,410 (-95.1%), from €5,689 to €278
- Write-downs +€5,100
new in 2025: €5,100
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 | €19,965 | €48,900 | +€28,935 | +144.9% |
| Fixed assets | 21/28 | €4,295 | €3,849 | -€445 | -10.4% |
| Tangible fixed assets | 22/27 | €3,932 | €3,486 | -€445 | -11.3% |
| Plant, machinery and equipment | 23 | €3,098 | €3,098 | = | 0.0% |
| Furniture and vehicles | 24 | €833 | €388 | -€445 | -53.4% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €15,671 | €45,051 | +€29,380 | +187.5% |
| Amounts receivable within one year | 40/41 | €11,875 | €20,386 | +€8,512 | +71.7% |
| Trade receivables | 40 | €8,562 | €18,064 | +€9,502 | +111.0% |
| Other amounts receivable | 41 | €3,313 | €2,322 | -€990 | -29.9% |
| Cash at bank and in hand | 54/58 | €3,207 | €24,068 | +€20,862 | +650.6% |
| Deferred charges and accrued income | 490/1 | €589 | €596 | +€7 | +1.2% |
| Total equity and liabilities | 10/49 | €19,965 | €48,900 | +€28,935 | +144.9% |
| Equity | 10/15 | €7,720 | €28,151 | +€20,431 | +264.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,280 | €13,151 | +€20,431 | |
| Amounts payable | 17/49 | €12,245 | €20,749 | +€8,504 | +69.4% |
| Amounts payable within one year | 42/48 | €12,245 | €20,749 | +€8,504 | +69.4% |
| Trade debts | 44 | €67 | €293 | +€226 | +336.1% |
| Suppliers | 440/4 | €67 | €293 | +€226 | +336.1% |
| Taxes, remuneration and social security | 45 | €8,600 | €16,099 | +€7,499 | +87.2% |
| Taxes | 450/3 | €600 | €3,638 | +€3,038 | +506.4% |
| Remuneration and social security | 454/9 | €8,000 | €12,461 | +€4,461 | +55.8% |
| Other amounts payable | 47/48 | €3,578 | €4,357 | +€779 | +21.8% |
| Turnover | 70 | €84,251 | - | -€84,251 | |
| Goods, raw materials, services and sundry goods | 60/61 | €89,363 | - | -€89,363 | |
| Remuneration, social security and pensions | 62 | €5,689 | €278 | -€5,410 | -95.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €445 | €445 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,100 | +€5,100 | |
| Other operating charges | 640/8 | €845 | €1,435 | +€591 | +69.9% |
| Gross operating margin | 9900 | -€5,112 | €31,149 | +€36,261 | |
| Operating profit (loss) | 9901 | -€12,091 | €23,890 | +€35,981 | |
| Financial income | 75/76B | €31 | €0 | -€31 | -99.7% |
| Recurring financial income | 75 | €31 | €0 | -€31 | -99.7% |
| Financial charges | 65/66B | €69 | €70 | +€1 | +2.0% |
| Recurring financial charges | 65 | €69 | €70 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,129 | €23,819 | +€35,948 | |
| Income taxes | 67/77 | €1 | €3,388 | +€3,387 | +282251.7% |
| Profit (loss) for the period | 9904 | -€12,130 | €20,431 | +€32,561 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,130 | €20,431 | +€32,561 |
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 6 October 2026 via checked.be.