philLight: 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.
philLight
Largest movements
- Cash +€10,772
up €10,772 (+65.5%), from €16,447 to €27,219
mainly Tax, wage and social debts (+€9,158) and Net result for the year (+€8,679)
- Receivables within one year +€9,254
up €9,254 (+61.9%), from €14,939 to €24,193
of which Trade receivables: +€9,019
- Tax, wage and social debts +€9,158
up €9,158 (+106.1%), from €8,630 to €17,787
- Profit (loss) carried forward +€8,679
up €8,679 (+37.3%), from €23,280 to €31,960
- Trade debts +€2,855
up €2,855 (+321.5%), from €888 to €3,742
- Other debts -€689
no longer reported in 2024 (was €689)
- Gross operating margin -€17,053
down €17,053 (-56.5%), from €30,160 to €13,107
- Taxes -€3,599
down €3,599 (-57.7%), from €6,233 to €2,634
- Depreciation +€976
up €976 (+154.5%), from €631 to €1,607
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,987 | €56,989 | +€20,002 | +54.1% |
| Fixed assets | 21/28 | €5,601 | €5,577 | -€24 | -0.4% |
| Tangible fixed assets | 22/27 | €5,601 | €5,577 | -€24 | -0.4% |
| Plant, machinery and equipment | 23 | €1,998 | €1,518 | -€480 | -24.0% |
| Furniture and vehicles | 24 | €3,604 | €4,060 | +€456 | +12.7% |
| Current assets | 29/58 | €31,386 | €51,412 | +€20,026 | +63.8% |
| Amounts receivable within one year | 40/41 | €14,939 | €24,193 | +€9,254 | +61.9% |
| Trade receivables | 40 | €14,939 | €23,958 | +€9,019 | +60.4% |
| Other amounts receivable | 41 | - | €235 | +€235 | |
| Cash at bank and in hand | 54/58 | €16,447 | €27,219 | +€10,772 | +65.5% |
| Total equity and liabilities | 10/49 | €36,987 | €56,989 | +€20,002 | +54.1% |
| Equity | 10/15 | €26,780 | €35,460 | +€8,679 | +32.4% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,280 | €31,960 | +€8,679 | +37.3% |
| Amounts payable | 17/49 | €10,207 | €21,530 | +€11,323 | +110.9% |
| Amounts payable within one year | 42/48 | €10,207 | €21,530 | +€11,323 | +110.9% |
| Trade debts | 44 | €888 | €3,742 | +€2,855 | +321.5% |
| Suppliers | 440/4 | €888 | €3,742 | +€2,855 | +321.5% |
| Taxes, remuneration and social security | 45 | €8,630 | €17,787 | +€9,158 | +106.1% |
| Taxes | 450/3 | €8,630 | €17,787 | +€9,158 | +106.1% |
| Other amounts payable | 47/48 | €689 | - | -€689 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €631 | €1,607 | +€976 | +154.5% |
| Other operating charges | 640/8 | - | €64 | +€64 | |
| Gross operating margin | 9900 | €30,160 | €13,107 | -€17,053 | -56.5% |
| Operating profit (loss) | 9901 | €29,529 | €11,436 | -€18,093 | -61.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €15 | €124 | +€109 | +705.0% |
| Recurring financial charges | 65 | €15 | €124 | +€109 | +705.0% |
| Profit (loss) for the period before taxes | 9903 | €29,513 | €11,313 | -€18,200 | -61.7% |
| Income taxes | 67/77 | €6,233 | €2,634 | -€3,599 | -57.7% |
| Profit (loss) for the period | 9904 | €23,280 | €8,679 | -€14,601 | -62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,280 | €8,679 | -€14,601 | -62.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.