VAN LICHT GESPROKEN: 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.
VAN LICHT GESPROKEN
Largest movements
- Receivables within one year +€18,748
up €18,748 (+31.9%), from €58,794 to €77,542
of which Trade receivables: +€15,664
- Tangible fixed assets -€4,003
down €4,003 (-25.0%), from €16,030 to €12,027
of which Other tangible fixed assets: -€2,255
- Stocks and contracts +€1,799
up €1,799 (+49.6%), from €3,628 to €5,427
- Profit (loss) carried forward +€16,549
up €16,549, from -€13,122 to €3,427
- Short-term financial debts +€4,534
up €4,534 (+62.8%), from €7,215 to €11,749
- Debts after one year -€4,010
down €4,010 (-66.4%), from €6,039 to €2,029
- Tax, wage and social debts +€2,880
up €2,880 (+363%), from €793 to €3,674
- Trade debts -€2,726
down €2,726 (-45.9%), from €5,941 to €3,215
- Gross operating margin -€18,758
down €18,758 (-41.7%), from €45,005 to €26,247
- Depreciation -€5,342
down €5,342 (-57.2%), from €9,345 to €4,003
- Other operating charges -€1,559
down €1,559 (-42.0%), from €3,715 to €2,156
- Taxes +€1,013
new in 2025: €1,013
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 | €81,690 | €98,206 | +€16,516 | +20.2% |
| Fixed assets | 21/28 | €17,073 | €13,069 | -€4,003 | -23.4% |
| Tangible fixed assets | 22/27 | €16,030 | €12,027 | -€4,003 | -25.0% |
| Plant, machinery and equipment | 23 | €156 | - | -€156 | |
| Furniture and vehicles | 24 | €2,040 | €448 | -€1,592 | -78.0% |
| Other tangible fixed assets | 26 | €13,833 | €11,579 | -€2,255 | -16.3% |
| Financial fixed assets | 28 | €1,042 | €1,042 | = | 0.0% |
| Current assets | 29/58 | €64,618 | €85,136 | +€20,519 | +31.8% |
| Stocks and contracts in progress | 3 | €3,628 | €5,427 | +€1,799 | +49.6% |
| Stocks | 30/36 | €3,628 | €5,427 | +€1,799 | +49.6% |
| Amounts receivable within one year | 40/41 | €58,794 | €77,542 | +€18,748 | +31.9% |
| Trade receivables | 40 | €57,820 | €73,484 | +€15,664 | +27.1% |
| Other amounts receivable | 41 | €973 | €4,058 | +€3,085 | +317% |
| Cash at bank and in hand | 54/58 | €708 | €300 | -€408 | -57.6% |
| Deferred charges and accrued income | 490/1 | €1,488 | €1,867 | +€379 | +25.5% |
| Total equity and liabilities | 10/49 | €81,690 | €98,206 | +€16,516 | +20.2% |
| Equity | 10/15 | €16,138 | €32,687 | +€16,549 | +103% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,122 | €3,427 | +€16,549 | |
| Amounts payable | 17/49 | €65,552 | €65,518 | -€34 | -0.1% |
| Amounts payable after more than one year | 17 | €6,039 | €2,029 | -€4,010 | -66.4% |
| Financial debts | 170/4 | €6,039 | €2,029 | -€4,010 | -66.4% |
| Amounts payable within one year | 42/48 | €57,439 | €63,489 | +€6,051 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €4,635 | €4,010 | -€625 | -13.5% |
| Financial debts | 43 | €7,215 | €11,749 | +€4,534 | +62.8% |
| Credit institutions | 430/8 | €7,215 | €11,749 | +€4,534 | +62.8% |
| Trade debts | 44 | €5,941 | €3,215 | -€2,726 | -45.9% |
| Suppliers | 440/4 | €5,941 | €3,215 | -€2,726 | -45.9% |
| Taxes, remuneration and social security | 45 | €793 | €3,674 | +€2,880 | +363% |
| Taxes | 450/3 | €793 | €3,674 | +€2,880 | +363% |
| Other amounts payable | 47/48 | €38,854 | €40,842 | +€1,988 | +5.1% |
| Accrued charges and deferred income | 492/3 | €2,074 | - | -€2,074 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,345 | €4,003 | -€5,342 | -57.2% |
| Other operating charges | 640/8 | €3,715 | €2,156 | -€1,559 | -42.0% |
| Gross operating margin | 9900 | €45,005 | €26,247 | -€18,758 | -41.7% |
| Operating profit (loss) | 9901 | €31,945 | €20,088 | -€11,857 | -37.1% |
| Financial income | 75/76B | €37 | €22 | -€15 | -41.0% |
| Recurring financial income | 75 | €37 | €22 | -€15 | -41.0% |
| Financial charges | 65/66B | €2,111 | €2,547 | +€436 | +20.7% |
| Recurring financial charges | 65 | €2,111 | €2,547 | +€436 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €29,871 | €17,562 | -€12,309 | -41.2% |
| Income taxes | 67/77 | - | €1,013 | +€1,013 | |
| Profit (loss) for the period | 9904 | €29,871 | €16,549 | -€13,322 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,871 | €16,549 | -€13,322 | -44.6% |
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 31 October 2026 via checked.be.