STAR LIGHT CONCEPT: 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.
STAR LIGHT CONCEPT
Largest movements
- Receivables within one year -€2,716
down €2,716 (-82.9%), from €3,274 to €558
of which Trade receivables: -€1,730
- Stocks and contracts +€558
up €558 (+7.7%), from €7,231 to €7,789
- Profit (loss) carried forward +€13,732
up €13,732 (+14.2%), from -€96,646 to -€82,914
- Trade debts -€6,770
down €6,770 (-54.2%), from €12,500 to €5,730
- Other debts -€5,949
down €5,949 (-9.1%), from €65,314 to €59,366
- Short-term financial debts -€3,171
down €3,171 (-48.5%), from €6,541 to €3,370
- Gross operating margin +€23,660
up €23,660, from -€8,065 to €15,595
- Financial charges +€372
up €372 (+62.4%), from €596 to €968
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 | €10,505 | €8,347 | -€2,158 | -20.5% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €10,505 | €8,347 | -€2,158 | -20.5% |
| Stocks and contracts in progress | 3 | €7,231 | €7,789 | +€558 | +7.7% |
| Stocks | 30/36 | €7,231 | €7,789 | +€558 | +7.7% |
| Amounts receivable within one year | 40/41 | €3,274 | €558 | -€2,716 | -82.9% |
| Trade receivables | 40 | €1,730 | €0 | -€1,730 | -100% |
| Other amounts receivable | 41 | €1,544 | €558 | -€986 | -63.9% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €10,505 | €8,347 | -€2,158 | -20.5% |
| Equity | 10/15 | -€73,945 | -€60,213 | +€13,732 | +18.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,100 | €4,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,240 | €2,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,646 | -€82,914 | +€13,732 | +14.2% |
| Amounts payable | 17/49 | €84,450 | €68,560 | -€15,890 | -18.8% |
| Amounts payable within one year | 42/48 | €84,450 | €68,560 | -€15,890 | -18.8% |
| Financial debts | 43 | €6,541 | €3,370 | -€3,171 | -48.5% |
| Credit institutions | 430/8 | €6,541 | €3,370 | -€3,171 | -48.5% |
| Trade debts | 44 | €12,500 | €5,730 | -€6,770 | -54.2% |
| Suppliers | 440/4 | €12,500 | €5,730 | -€6,770 | -54.2% |
| Taxes, remuneration and social security | 45 | €95 | €95 | = | 0.0% |
| Taxes | 450/3 | €95 | €95 | = | 0.0% |
| Other amounts payable | 47/48 | €65,314 | €59,366 | -€5,949 | -9.1% |
| Non-recurring operating income | 76A | €5,471 | - | -€5,471 | |
| Other operating charges | 640/8 | €878 | €895 | +€18 | +2.0% |
| Gross operating margin | 9900 | -€8,065 | €15,595 | +€23,660 | |
| Operating profit (loss) | 9901 | -€8,943 | €14,699 | +€23,642 | |
| Financial charges | 65/66B | €596 | €968 | +€372 | +62.4% |
| Recurring financial charges | 65 | €596 | €968 | +€372 | +62.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,539 | €13,732 | +€23,270 | |
| Profit (loss) for the period | 9904 | -€9,539 | €13,732 | +€23,270 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,539 | €13,732 | +€23,270 |
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 18 October 2026 via checked.be.