SPECIAL 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.
SPECIAL LIGHTING
Largest movements
- Receivables within one year -€83,891
down €83,891 (-16.9%), from €496,045 to €412,154
of which Other amounts receivable: -€91,422
- Cash +€74,718
up €74,718 (+321%), from €23,282 to €98,000
mainly Receivables within one year (+€83,891) and Net result for the year (+€45,226)
- Tangible fixed assets -€29,295
down €29,295 (-24.2%), from €121,203 to €91,908
of which Furniture and vehicles: -€28,381
- Stocks and contracts -€16,000
down €16,000 (-5.0%), from €322,000 to €306,000
- Trade debts -€40,939
down €40,939 (-13.6%), from €301,495 to €260,556
- Tax, wage and social debts +€29,641
up €29,641 (+216%), from €13,748 to €43,389
of which Taxes: +€20,895
- Debts after one year -€25,851
down €25,851 (-42.3%), from €61,184 to €35,333
- Other debts -€14,606
down €14,606 (-14.1%), from €103,264 to €88,658
- Depreciation -€3,760
down €3,760 (-10.8%), from €34,976 to €31,216
- Gross operating margin -€3,479
down €3,479 (-1.6%), from €221,433 to €217,954
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 | €967,163 | €908,366 | -€58,797 | -6.1% |
| Fixed assets | 21/28 | €121,203 | €91,908 | -€29,295 | -24.2% |
| Tangible fixed assets | 22/27 | €121,203 | €91,908 | -€29,295 | -24.2% |
| Land and buildings | 22 | €39,254 | €39,060 | -€194 | -0.5% |
| Plant, machinery and equipment | 23 | €2,609 | €1,889 | -€720 | -27.6% |
| Furniture and vehicles | 24 | €79,340 | €50,959 | -€28,381 | -35.8% |
| Current assets | 29/58 | €845,960 | €816,458 | -€29,502 | -3.5% |
| Stocks and contracts in progress | 3 | €322,000 | €306,000 | -€16,000 | -5.0% |
| Stocks | 30/36 | €322,000 | €306,000 | -€16,000 | -5.0% |
| Amounts receivable within one year | 40/41 | €496,045 | €412,154 | -€83,891 | -16.9% |
| Trade receivables | 40 | €245,690 | €253,220 | +€7,530 | +3.1% |
| Other amounts receivable | 41 | €250,355 | €158,934 | -€91,422 | -36.5% |
| Cash at bank and in hand | 54/58 | €23,282 | €98,000 | +€74,718 | +321% |
| Deferred charges and accrued income | 490/1 | €4,634 | €305 | -€4,329 | -93.4% |
| Total equity and liabilities | 10/49 | €967,163 | €908,366 | -€58,797 | -6.1% |
| Equity | 10/15 | €357,869 | €353,095 | -€4,774 | -1.3% |
| Contributions | 10/11 | €183,000 | €183,000 | = | 0.0% |
| Capital | 10 | €183,000 | €183,000 | = | 0.0% |
| Issued capital | 100 | €183,000 | €183,000 | = | 0.0% |
| Reserves | 13 | €174,869 | €170,095 | -€4,774 | -2.7% |
| Non-distributable reserves | 130/1 | €32,244 | €32,244 | = | 0.0% |
| Legal reserve | 130 | €18,300 | €18,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,944 | €13,944 | = | 0.0% |
| Distributable reserves | 133 | €142,625 | €137,851 | -€4,774 | -3.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €609,294 | €555,271 | -€54,023 | -8.9% |
| Amounts payable after more than one year | 17 | €61,184 | €35,333 | -€25,851 | -42.3% |
| Financial debts | 170/4 | €61,184 | €35,333 | -€25,851 | -42.3% |
| Amounts payable within one year | 42/48 | €547,142 | €518,939 | -€28,203 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €27,455 | €25,851 | -€1,604 | -5.8% |
| Financial debts | 43 | €101,180 | €100,485 | -€695 | -0.7% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Other loans | 439 | €1,180 | €485 | -€695 | -58.9% |
| Trade debts | 44 | €301,495 | €260,556 | -€40,939 | -13.6% |
| Suppliers | 440/4 | €301,495 | €260,556 | -€40,939 | -13.6% |
| Taxes, remuneration and social security | 45 | €13,748 | €43,389 | +€29,641 | +216% |
| Taxes | 450/3 | €6,708 | €27,603 | +€20,895 | +312% |
| Remuneration and social security | 454/9 | €7,040 | €15,786 | +€8,745 | +124% |
| Other amounts payable | 47/48 | €103,264 | €88,658 | -€14,606 | -14.1% |
| Accrued charges and deferred income | 492/3 | €968 | €998 | +€31 | +3.2% |
| Non-recurring operating income | 76A | €11,098 | €0 | -€11,098 | -100% |
| Remuneration, social security and pensions | 62 | €110,559 | €109,926 | -€633 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,976 | €31,216 | -€3,760 | -10.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €950 | +€950 | |
| Other operating charges | 640/8 | €3,392 | €3,580 | +€189 | +5.6% |
| Gross operating margin | 9900 | €221,433 | €217,954 | -€3,479 | -1.6% |
| Operating profit (loss) | 9901 | €72,506 | €72,282 | -€224 | -0.3% |
| Financial income | 75/76B | €5,669 | €3,917 | -€1,752 | -30.9% |
| Recurring financial income | 75 | €5,669 | €3,917 | -€1,752 | -30.9% |
| Financial charges | 65/66B | €13,295 | €12,339 | -€955 | -7.2% |
| Recurring financial charges | 65 | €13,295 | €12,339 | -€955 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €64,880 | €63,860 | -€1,021 | -1.6% |
| Income taxes | 67/77 | €17,359 | €18,634 | +€1,275 | +7.3% |
| Profit (loss) for the period | 9904 | €47,522 | €45,226 | -€2,296 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,522 | €45,226 | -€2,296 | -4.8% |
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 24 October 2026 via checked.be.