TECH 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.
TECH Lighting
Largest movements
- Cash +€30,473
up €30,473 (+29.6%), from €103,121 to €133,594
mainly Net result for the year (+€44,871) and Other debts (+€16,202)
- Receivables within one year +€17,639
up €17,639 (+46.2%), from €38,172 to €55,811
of which Trade receivables: +€19,438
- Stocks and contracts +€8,224
up €8,224 (+44.7%), from €18,413 to €26,637
- Other debts +€16,202
up €16,202 (+337.7%), from €4,798 to €21,000
- Profit (loss) carried forward +€14,871
up €14,871 (+12.7%), from €117,123 to €131,994
- Advances received +€12,978
new in 2025: €12,978
- Tax, wage and social debts +€6,737
up €6,737 (+107.3%), from €6,278 to €13,015
- Trade debts +€6,681
up €6,681 (+23.0%), from €29,078 to €35,759
- Gross operating margin +€58,322
up €58,322 (+512.8%), from €11,373 to €69,695
- Taxes +€12,808
up €12,808 (+453.7%), from €2,823 to €15,631
- Write-downs +€7,709
new in 2025: €7,709
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 | €163,478 | €220,946 | +€57,469 | +35.2% |
| Fixed assets | 21/28 | €3,267 | €4,456 | +€1,189 | +36.4% |
| Tangible fixed assets | 22/27 | - | €1,189 | +€1,189 | |
| Furniture and vehicles | 24 | - | €1,189 | +€1,189 | |
| Financial fixed assets | 28 | €3,267 | €3,267 | = | 0.0% |
| Current assets | 29/58 | €160,211 | €216,490 | +€56,280 | +35.1% |
| Stocks and contracts in progress | 3 | €18,413 | €26,637 | +€8,224 | +44.7% |
| Stocks | 30/36 | €18,413 | €26,637 | +€8,224 | +44.7% |
| Amounts receivable within one year | 40/41 | €38,172 | €55,811 | +€17,639 | +46.2% |
| Trade receivables | 40 | €31,193 | €50,632 | +€19,438 | +62.3% |
| Other amounts receivable | 41 | €6,979 | €5,179 | -€1,799 | -25.8% |
| Cash at bank and in hand | 54/58 | €103,121 | €133,594 | +€30,473 | +29.6% |
| Deferred charges and accrued income | 490/1 | €505 | €448 | -€56 | -11.2% |
| Total equity and liabilities | 10/49 | €163,478 | €220,946 | +€57,469 | +35.2% |
| Equity | 10/15 | €123,323 | €138,194 | +€14,871 | +12.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,123 | €131,994 | +€14,871 | +12.7% |
| Amounts payable | 17/49 | €40,154 | €82,752 | +€42,598 | +106.1% |
| Amounts payable within one year | 42/48 | €40,154 | €82,752 | +€42,598 | +106.1% |
| Trade debts | 44 | €29,078 | €35,759 | +€6,681 | +23.0% |
| Suppliers | 440/4 | €29,078 | €35,759 | +€6,681 | +23.0% |
| Advances received on contracts in progress | 46 | - | €12,978 | +€12,978 | |
| Taxes, remuneration and social security | 45 | €6,278 | €13,015 | +€6,737 | +107.3% |
| Taxes | 450/3 | €6,278 | €13,015 | +€6,737 | +107.3% |
| Other amounts payable | 47/48 | €4,798 | €21,000 | +€16,202 | +337.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10 | +€10 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,709 | +€7,709 | |
| Other operating charges | 640/8 | €387 | €500 | +€112 | +29.0% |
| Non-recurring operating charges | 66A | €224 | - | -€224 | |
| Gross operating margin | 9900 | €11,373 | €69,695 | +€58,322 | +512.8% |
| Operating profit (loss) | 9901 | €10,761 | €61,477 | +€50,715 | +471.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €949 | €975 | +€25 | +2.7% |
| Recurring financial charges | 65 | €949 | €975 | +€25 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €9,812 | €60,502 | +€50,690 | +516.6% |
| Income taxes | 67/77 | €2,823 | €15,631 | +€12,808 | +453.7% |
| Profit (loss) for the period | 9904 | €6,989 | €44,871 | +€37,882 | +542.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,989 | €44,871 | +€37,882 | +542.0% |
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 10 October 2026 via checked.be.