PROLIGHT SYSTEMS: 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.
PROLIGHT SYSTEMS
Largest movements
- Stocks and contracts +€27,185
up €27,185 (+10.4%), from €261,213 to €288,397
- Receivables within one year -€7,595
down €7,595 (-10.5%), from €72,510 to €64,915
of which Other amounts receivable: -€20,712
- Other debts +€36,098
new in 2025: €36,098
- Trade debts +€20,472
up €20,472 (+211.9%), from €9,663 to €30,136
- Advances received -€19,102
down €19,102 (-74.5%), from €25,648 to €6,546
- Tax, wage and social debts -€15,316
no longer reported in 2025 (was €15,316)
- Current portion of long-term debt +€14,000
up €14,000 (+46.7%), from €30,000 to €44,000
- Other operating charges +€4,446
up €4,446 (+273.4%), from €1,626 to €6,072
- Gross operating margin -€2,773
down €2,773 (-44.2%), from €6,268 to €3,495
- Write-downs -€1,896
new in 2025: -€1,896
- Financial charges -€1,294
down €1,294 (-19.3%), from €6,686 to €5,392
- Financial income -€571
no longer reported in 2025 (was €571)
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 | €349,188 | €371,930 | +€22,742 | +6.5% |
| Fixed assets | 21/28 | €8,840 | €11,972 | +€3,132 | +35.4% |
| Tangible fixed assets | 22/27 | €8,790 | €11,922 | +€3,132 | +35.6% |
| Plant, machinery and equipment | 23 | €6,476 | €10,597 | +€4,121 | +63.6% |
| Other tangible fixed assets | 26 | €2,314 | €1,325 | -€989 | -42.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €340,348 | €359,957 | +€19,610 | +5.8% |
| Stocks and contracts in progress | 3 | €261,213 | €288,397 | +€27,185 | +10.4% |
| Stocks | 30/36 | €261,213 | €288,397 | +€27,185 | +10.4% |
| Amounts receivable within one year | 40/41 | €72,510 | €64,915 | -€7,595 | -10.5% |
| Trade receivables | 40 | €51,798 | €64,915 | +€13,117 | +25.3% |
| Other amounts receivable | 41 | €20,712 | - | -€20,712 | |
| Cash at bank and in hand | 54/58 | €474 | €270 | -€204 | -43.1% |
| Deferred charges and accrued income | 490/1 | €6,150 | €6,375 | +€225 | +3.7% |
| Total equity and liabilities | 10/49 | €349,188 | €371,930 | +€22,742 | +6.5% |
| Equity | 10/15 | €115,009 | €104,432 | -€10,578 | -9.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €95,402 | €95,402 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €90,402 | €90,402 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,392 | -€40,970 | -€10,578 | -34.8% |
| Amounts payable | 17/49 | €234,179 | €267,498 | +€33,319 | +14.2% |
| Amounts payable after more than one year | 17 | €146,000 | €146,000 | = | 0.0% |
| Financial debts | 170/4 | €146,000 | €146,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €88,179 | €121,165 | +€32,987 | +37.4% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | €44,000 | +€14,000 | +46.7% |
| Financial debts | 43 | €7,552 | €4,386 | -€3,166 | -41.9% |
| Credit institutions | 430/8 | €7,552 | €4,386 | -€3,166 | -41.9% |
| Trade debts | 44 | €9,663 | €30,136 | +€20,472 | +211.9% |
| Suppliers | 440/4 | €9,663 | €30,136 | +€20,472 | +211.9% |
| Advances received on contracts in progress | 46 | €25,648 | €6,546 | -€19,102 | -74.5% |
| Taxes, remuneration and social security | 45 | €15,316 | - | -€15,316 | |
| Taxes | 450/3 | €15,316 | - | -€15,316 | |
| Other amounts payable | 47/48 | - | €36,098 | +€36,098 | |
| Accrued charges and deferred income | 492/3 | - | €333 | +€333 | |
| Remuneration, social security and pensions | 62 | - | €425 | +€425 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,336 | €3,805 | -€531 | -12.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€1,896 | -€1,896 | |
| Other operating charges | 640/8 | €1,626 | €6,072 | +€4,446 | +273.4% |
| Gross operating margin | 9900 | €6,268 | €3,495 | -€2,773 | -44.2% |
| Operating profit (loss) | 9901 | €306 | -€4,911 | -€5,217 | |
| Financial income | 75/76B | €571 | - | -€571 | |
| Recurring financial income | 75 | €571 | - | -€571 | |
| Financial charges | 65/66B | €6,686 | €5,392 | -€1,294 | -19.3% |
| Recurring financial charges | 65 | €6,686 | €5,392 | -€1,294 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,809 | -€10,303 | -€4,494 | -77.4% |
| Income taxes | 67/77 | €259 | €275 | +€15 | +6.0% |
| Profit (loss) for the period | 9904 | -€6,068 | -€10,578 | -€4,509 | -74.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,068 | -€10,578 | -€4,509 | -74.3% |
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 12 October 2026 via checked.be.