PROLIGHTING: 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.
PROLIGHTING
Largest movements
- Cash +€33,231
up €33,231 (+15.3%), from €216,914 to €250,145
mainly Net result for the year (+€48,521) and Depreciation (+€28,575)
- Tangible fixed assets -€28,575
down €28,575 (-36.4%), from €78,419 to €49,844
of which Furniture and vehicles: -€27,235
- Receivables within one year -€5,169
down €5,169 (-15.9%), from €32,470 to €27,301
of which Other amounts receivable: -€3,718
- Debts after one year -€17,155
down €17,155 (-53.8%), from €31,880 to €14,724
- Reserves +€13,882
up €13,882 (+5.3%), from €261,597 to €275,479
- Gross operating margin -€10,361
down €10,361 (-9.5%), from €108,777 to €98,416
- Taxes -€3,839
down €3,839 (-16.3%), from €23,518 to €19,679
- Financial income -€3,698
down €3,698 (-90.7%), from €4,077 to €379
of which Non-recurring financial income: -€3,925
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.
Derived cash bridge
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 | €392,847 | €392,274 | -€573 | -0.1% |
| Fixed assets | 21/28 | €78,419 | €49,844 | -€28,575 | -36.4% |
| Tangible fixed assets | 22/27 | €78,419 | €49,844 | -€28,575 | -36.4% |
| Plant, machinery and equipment | 23 | €3,960 | €3,205 | -€755 | -19.1% |
| Furniture and vehicles | 24 | €71,195 | €43,960 | -€27,235 | -38.3% |
| Other tangible fixed assets | 26 | €3,264 | €2,678 | -€585 | -17.9% |
| Current assets | 29/58 | €314,428 | €342,430 | +€28,002 | +8.9% |
| Stocks and contracts in progress | 3 | €2,245 | €1,818 | -€428 | -19.1% |
| Stocks | 30/36 | €2,245 | €1,818 | -€428 | -19.1% |
| Amounts receivable within one year | 40/41 | €32,470 | €27,301 | -€5,169 | -15.9% |
| Trade receivables | 40 | €20,986 | €19,535 | -€1,451 | -6.9% |
| Other amounts receivable | 41 | €11,484 | €7,766 | -€3,718 | -32.4% |
| Current investments | 50/53 | €50,100 | €50,363 | +€263 | +0.5% |
| Cash at bank and in hand | 54/58 | €216,914 | €250,145 | +€33,231 | +15.3% |
| Deferred charges and accrued income | 490/1 | €12,698 | €12,803 | +€106 | +0.8% |
| Total equity and liabilities | 10/49 | €392,847 | €392,274 | -€573 | -0.1% |
| Equity | 10/15 | €288,097 | €301,979 | +€13,882 | +4.8% |
| Contributions | 10/11 | €26,500 | €26,500 | = | 0.0% |
| Reserves | 13 | €261,597 | €275,479 | +€13,882 | +5.3% |
| Distributable reserves | 133 | €261,597 | €275,479 | +€13,882 | +5.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €104,750 | €90,295 | -€14,455 | -13.8% |
| Amounts payable after more than one year | 17 | €31,880 | €14,724 | -€17,155 | -53.8% |
| Financial debts | 170/4 | €31,880 | €14,724 | -€17,155 | -53.8% |
| Amounts payable within one year | 42/48 | €72,870 | €75,571 | +€2,700 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €16,612 | €17,155 | +€544 | +3.3% |
| Financial debts | 43 | €30 | €1 | -€29 | -95.1% |
| Credit institutions | 430/8 | €30 | €1 | -€29 | -95.1% |
| Trade debts | 44 | €15,705 | €17,163 | +€1,458 | +9.3% |
| Suppliers | 440/4 | €15,705 | €17,163 | +€1,458 | +9.3% |
| Taxes, remuneration and social security | 45 | €3,473 | €6,540 | +€3,066 | +88.3% |
| Taxes | 450/3 | €3,473 | €6,024 | +€2,551 | +73.4% |
| Remuneration and social security | 454/9 | - | €515 | +€515 | |
| Other amounts payable | 47/48 | €37,051 | €34,712 | -€2,339 | -6.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,634 | €28,575 | +€941 | +3.4% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €108,777 | €98,416 | -€10,361 | -9.5% |
| Operating profit (loss) | 9901 | €80,638 | €69,321 | -€11,317 | -14.0% |
| Financial income | 75/76B | €4,077 | €379 | -€3,698 | -90.7% |
| Recurring financial income | 75 | €152 | €379 | +€227 | +149% |
| Non-recurring financial income | 76B | €3,925 | €0 | -€3,925 | -100% |
| Financial charges | 65/66B | €2,026 | €1,500 | -€526 | -26.0% |
| Recurring financial charges | 65 | €2,026 | €1,500 | -€526 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €82,689 | €68,200 | -€14,489 | -17.5% |
| Income taxes | 67/77 | €23,518 | €19,679 | -€3,839 | -16.3% |
| Profit (loss) for the period | 9904 | €59,171 | €48,521 | -€10,650 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,171 | €48,521 | -€10,650 | -18.0% |
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 24 October 2026 via checked.be.