Solutions for Lighting: 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.
Solutions for Lighting
Largest movements
- Receivables within one year -€84,805
down €84,805 (-81.2%), from €104,391 to €19,586
of which Trade receivables: -€80,310
- Cash +€68,855
up €68,855 (+2,448%), from €2,813 to €71,668
mainly Receivables within one year (+€84,805) and Depreciation (+€11,242)
- Tangible fixed assets -€4,060
down €4,060 (-11.6%), from €35,123 to €31,063
of which Leasing and similar rights: -€8,595
- Debts after one year -€11,171
down €11,171 (-61.9%), from €18,044 to €6,873
- Other debts -€9,198
down €9,198 (-97.8%), from €9,404 to €206
- Gross operating margin -€11,774
down €11,774 (-43.6%), from €27,000 to €15,226
- Taxes -€2,751
down €2,751 (-65.7%), from €4,186 to €1,434
- Depreciation -€1,616
down €1,616 (-12.6%), from €12,858 to €11,242
- Other operating charges -€1,143
down €1,143 (-56.2%), from €2,034 to €891
- Financial charges -€327
down €327 (-32.2%), from €1,015 to €688
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 | €146,203 | €125,750 | -€20,453 | -14.0% |
| Fixed assets | 21/28 | €35,123 | €31,063 | -€4,060 | -11.6% |
| Tangible fixed assets | 22/27 | €35,123 | €31,063 | -€4,060 | -11.6% |
| Plant, machinery and equipment | 23 | €3,814 | €2,270 | -€1,544 | -40.5% |
| Furniture and vehicles | 24 | €1,858 | €7,937 | +€6,079 | +327% |
| Leasing and similar rights | 25 | €29,451 | €20,856 | -€8,595 | -29.2% |
| Current assets | 29/58 | €111,080 | €94,687 | -€16,393 | -14.8% |
| Stocks and contracts in progress | 3 | €2,280 | €1,921 | -€358 | -15.7% |
| Stocks | 30/36 | €2,280 | €1,921 | -€358 | -15.7% |
| Amounts receivable within one year | 40/41 | €104,391 | €19,586 | -€84,805 | -81.2% |
| Trade receivables | 40 | €92,487 | €12,177 | -€80,310 | -86.8% |
| Other amounts receivable | 41 | €11,904 | €7,408 | -€4,495 | -37.8% |
| Cash at bank and in hand | 54/58 | €2,813 | €71,668 | +€68,855 | +2,448% |
| Deferred charges and accrued income | 490/1 | €1,597 | €1,512 | -€84 | -5.3% |
| Total equity and liabilities | 10/49 | €146,203 | €125,750 | -€20,453 | -14.0% |
| Equity | 10/15 | €103,811 | €104,781 | +€971 | +0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,936 | €83,906 | +€971 | +1.2% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €74,936 | €75,906 | +€971 | +1.3% |
| Profit (loss) carried forward | 14 | €14,675 | €14,675 | = | 0.0% |
| Amounts payable | 17/49 | €42,392 | €20,969 | -€21,423 | -50.5% |
| Amounts payable after more than one year | 17 | €18,044 | €6,873 | -€11,171 | -61.9% |
| Financial debts | 170/4 | €18,044 | €6,873 | -€11,171 | -61.9% |
| Amounts payable within one year | 42/48 | €24,349 | €14,096 | -€10,252 | -42.1% |
| Current portion of amounts payable after more than one year | 42 | €10,883 | €9,732 | -€1,151 | -10.6% |
| Trade debts | 44 | €4,062 | €4,158 | +€97 | +2.4% |
| Suppliers | 440/4 | €4,062 | €4,158 | +€97 | +2.4% |
| Other amounts payable | 47/48 | €9,404 | €206 | -€9,198 | -97.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,858 | €11,242 | -€1,616 | -12.6% |
| Other operating charges | 640/8 | €2,034 | €891 | -€1,143 | -56.2% |
| Gross operating margin | 9900 | €27,000 | €15,226 | -€11,774 | -43.6% |
| Operating profit (loss) | 9901 | €12,109 | €3,093 | -€9,016 | -74.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -8.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -8.3% |
| Financial charges | 65/66B | €1,015 | €688 | -€327 | -32.2% |
| Recurring financial charges | 65 | €1,015 | €688 | -€327 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €11,093 | €2,405 | -€8,689 | -78.3% |
| Income taxes | 67/77 | €4,186 | €1,434 | -€2,751 | -65.7% |
| Profit (loss) for the period | 9904 | €6,908 | €971 | -€5,937 | -86.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,908 | €971 | -€5,937 | -86.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.