TOLIGHTDESIGN: 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.
TOLIGHTDESIGN
Largest movements
- Cash +€11,937
up €11,937 (+204%), from €5,858 to €17,795
mainly Trade debts (+€13,252) and Stocks and contracts (+€7,630)
- Stocks and contracts -€7,630
no longer reported in 2025 (was €7,630)
- Receivables within one year +€5,364
up €5,364 (+41.5%), from €12,935 to €18,299
of which Trade receivables: +€4,837
- Receivables after one year +€4,800
new in 2025: €4,800
- Tangible fixed assets -€749
down €749 (-34.0%), from €2,202 to €1,452
of which Furniture and vehicles: -€448
- Trade debts +€13,252
up €13,252 (+11,566%), from €115 to €13,366
- Reserves +€1,623
up €1,623 (+7.5%), from €21,583 to €23,206
- Tax, wage and social debts -€1,152
down €1,152 (-59.8%), from €1,926 to €774
- Write-downs +€1,882
new in 2025: €1,882
- Gross operating margin -€1,406
down €1,406 (-21.0%), from €6,704 to €5,298
- Taxes -€783
down €783 (-59.1%), from €1,324 to €541
- Financial charges +€313
up €313 (+164%), from €190 to €503
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 | €28,624 | €42,346 | +€13,722 | +47.9% |
| Fixed assets | 21/28 | €2,202 | €1,452 | -€749 | -34.0% |
| Tangible fixed assets | 22/27 | €2,202 | €1,452 | -€749 | -34.0% |
| Plant, machinery and equipment | 23 | €999 | €698 | -€301 | -30.1% |
| Furniture and vehicles | 24 | €1,202 | €754 | -€448 | -37.3% |
| Current assets | 29/58 | €26,422 | €40,894 | +€14,472 | +54.8% |
| Amounts receivable after more than one year | 29 | - | €4,800 | +€4,800 | |
| Other amounts receivable | 291 | - | €4,800 | +€4,800 | |
| Stocks and contracts in progress | 3 | €7,630 | - | -€7,630 | |
| Stocks | 30/36 | €7,630 | - | -€7,630 | |
| Amounts receivable within one year | 40/41 | €12,935 | €18,299 | +€5,364 | +41.5% |
| Trade receivables | 40 | €10,695 | €15,532 | +€4,837 | +45.2% |
| Other amounts receivable | 41 | €2,239 | €2,766 | +€527 | +23.5% |
| Cash at bank and in hand | 54/58 | €5,858 | €17,795 | +€11,937 | +204% |
| Total equity and liabilities | 10/49 | €28,624 | €42,346 | +€13,722 | +47.9% |
| Equity | 10/15 | €26,583 | €28,206 | +€1,623 | +6.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,583 | €23,206 | +€1,623 | +7.5% |
| Distributable reserves | 133 | €21,583 | €23,206 | +€1,623 | +7.5% |
| Amounts payable | 17/49 | €2,041 | €14,140 | +€12,099 | +593% |
| Amounts payable within one year | 42/48 | €2,041 | €14,140 | +€12,099 | +593% |
| Trade debts | 44 | €115 | €13,366 | +€13,252 | +11,566% |
| Suppliers | 440/4 | €115 | €13,366 | +€13,252 | +11,566% |
| Taxes, remuneration and social security | 45 | €1,926 | €774 | -€1,152 | -59.8% |
| Taxes | 450/3 | €1,926 | €774 | -€1,152 | -59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €749 | €749 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,882 | +€1,882 | |
| Gross operating margin | 9900 | €6,704 | €5,298 | -€1,406 | -21.0% |
| Operating profit (loss) | 9901 | €5,954 | €2,667 | -€3,288 | -55.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €190 | €503 | +€313 | +164% |
| Recurring financial charges | 65 | €190 | €503 | +€313 | +164% |
| Profit (loss) for the period before taxes | 9903 | €5,764 | €2,164 | -€3,600 | -62.5% |
| Income taxes | 67/77 | €1,324 | €541 | -€783 | -59.1% |
| Profit (loss) for the period | 9904 | €4,440 | €1,623 | -€2,817 | -63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,440 | €1,623 | -€2,817 | -63.4% |
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 14 October 2026 via checked.be.