TEGEN - LICHT: 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.
TEGEN - LICHT
Largest movements
- Receivables within one year +€12,276
up €12,276 (+5.7%), from €216,279 to €228,555
of which Trade receivables: +€14,479
- Trade debts +€8,529
up €8,529 (+13.8%), from €61,886 to €70,415
- Tax, wage and social debts +€6,422
up €6,422 (+21.7%), from €29,587 to €36,009
- Short-term financial debts -€2,810
down €2,810 (-100%), from €2,810 to €0
- Gross operating margin -€28,065
down €28,065 (-89.3%), from €31,421 to €3,356
- Taxes -€9,289
down €9,289 (-74.1%), from €12,532 to €3,242
- Financial income -€1,608
down €1,608 (-14.3%), from €11,265 to €9,657
- Financial charges +€614
up €614 (+11.4%), from €5,391 to €6,005
- Other operating charges -€332
down €332 (-27.5%), from €1,210 to €877
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €225,821 | €240,275 | +€14,453 | +6.4% |
| Fixed assets | 21/28 | €1,752 | €1,176 | -€577 | -32.9% |
| Tangible fixed assets | 22/27 | €1,752 | €1,176 | -€577 | -32.9% |
| Plant, machinery and equipment | 23 | €396 | €285 | -€111 | -27.9% |
| Furniture and vehicles | 24 | €1,357 | €891 | -€466 | -34.4% |
| Current assets | 29/58 | €224,069 | €239,099 | +€15,030 | +6.7% |
| Amounts receivable within one year | 40/41 | €216,279 | €228,555 | +€12,276 | +5.7% |
| Trade receivables | 40 | €36,803 | €51,282 | +€14,479 | +39.3% |
| Other amounts receivable | 41 | €179,476 | €177,273 | -€2,203 | -1.2% |
| Cash at bank and in hand | 54/58 | €0 | €887 | +€887 | +492,817% |
| Deferred charges and accrued income | 490/1 | €7,790 | €9,657 | +€1,867 | +24.0% |
| Total equity and liabilities | 10/49 | €225,821 | €240,275 | +€14,453 | +6.4% |
| Equity | 10/15 | €131,538 | €133,850 | +€2,312 | +1.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €112,946 | €115,258 | +€2,312 | +2.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €111,087 | €113,399 | +€2,312 | +2.1% |
| Amounts payable | 17/49 | €94,283 | €106,424 | +€12,141 | +12.9% |
| Amounts payable within one year | 42/48 | €94,283 | €106,424 | +€12,141 | +12.9% |
| Financial debts | 43 | €2,810 | €0 | -€2,810 | -100% |
| Credit institutions | 430/8 | €2,810 | €0 | -€2,810 | -100% |
| Trade debts | 44 | €61,886 | €70,415 | +€8,529 | +13.8% |
| Suppliers | 440/4 | €61,886 | €70,415 | +€8,529 | +13.8% |
| Taxes, remuneration and social security | 45 | €29,587 | €36,009 | +€6,422 | +21.7% |
| Taxes | 450/3 | €29,587 | €36,009 | +€6,422 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €527 | €577 | +€49 | +9.4% |
| Other operating charges | 640/8 | €1,210 | €877 | -€332 | -27.5% |
| Gross operating margin | 9900 | €31,421 | €3,356 | -€28,065 | -89.3% |
| Operating profit (loss) | 9901 | €29,684 | €1,902 | -€27,782 | -93.6% |
| Financial income | 75/76B | €11,265 | €9,657 | -€1,608 | -14.3% |
| Recurring financial income | 75 | €11,265 | €9,657 | -€1,608 | -14.3% |
| Financial charges | 65/66B | €5,391 | €6,005 | +€614 | +11.4% |
| Recurring financial charges | 65 | €5,391 | €6,005 | +€614 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €35,558 | €5,554 | -€30,004 | -84.4% |
| Income taxes | 67/77 | €12,532 | €3,242 | -€9,289 | -74.1% |
| Profit (loss) for the period | 9904 | €23,027 | €2,312 | -€20,714 | -90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,027 | €2,312 | -€20,714 | -90.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.