PAL Lighting: 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.
PAL Lighting
Largest movements
- Receivables within one year +€439
up €439 (+25.8%), from €1,704 to €2,143
- Profit (loss) carried forward -€6,290
down €6,290 (-57.2%), from -€10,987 to -€17,277
- Other debts +€4,743
new in 2025: €4,743
- Trade debts +€1,940
up €1,940 (+18.5%), from €10,458 to €12,398
- Gross operating margin -€3,010
down €3,010 (-105.7%), from -€2,847 to -€5,856
- Other operating charges +€387
up €387, from €0 to €387
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 | €9,471 | €9,864 | +€393 | +4.1% |
| Current assets | 29/58 | €9,471 | €9,864 | +€393 | +4.1% |
| Amounts receivable within one year | 40/41 | €1,704 | €2,143 | +€439 | +25.8% |
| Other amounts receivable | 41 | €1,704 | €2,143 | +€439 | +25.8% |
| Cash at bank and in hand | 54/58 | €7,767 | €7,721 | -€46 | -0.6% |
| Total equity and liabilities | 10/49 | €9,471 | €9,864 | +€393 | +4.1% |
| Equity | 10/15 | -€987 | -€7,277 | -€6,290 | -637.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,987 | -€17,277 | -€6,290 | -57.2% |
| Amounts payable | 17/49 | €10,458 | €17,140 | +€6,683 | +63.9% |
| Amounts payable within one year | 42/48 | €10,458 | €17,140 | +€6,683 | +63.9% |
| Trade debts | 44 | €10,458 | €12,398 | +€1,940 | +18.5% |
| Suppliers | 440/4 | €10,458 | €12,398 | +€1,940 | +18.5% |
| Other amounts payable | 47/48 | - | €4,743 | +€4,743 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €0 | €387 | +€387 | |
| Gross operating margin | 9900 | -€2,847 | -€5,856 | -€3,010 | -105.7% |
| Operating profit (loss) | 9901 | -€2,847 | -€6,244 | -€3,397 | -119.3% |
| Financial charges | 65/66B | €42 | €46 | +€5 | +10.8% |
| Recurring financial charges | 65 | €42 | €46 | +€5 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,888 | -€6,290 | -€3,402 | -117.8% |
| Profit (loss) for the period | 9904 | -€2,888 | -€6,290 | -€3,402 | -117.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,888 | -€6,290 | -€3,402 | -117.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.