ZLights: 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.
ZLights
Largest movements
- Receivables within one year -€1,303
down €1,303 (-3.4%), from €38,451 to €37,149
of which Other amounts receivable: -€1,303
- Tangible fixed assets -€485
down €485 (-50.0%), from €969 to €485
- Profit (loss) carried forward -€1,443
down €1,443 (-21.0%), from €6,862 to €5,419
- Financial income -€247
down €247 (-16.8%), from €1,468 to €1,221
- Gross operating margin +€245
up €245 (+12.4%), from -€1,982 to -€1,737
- Other operating charges -€146
down €146 (-26.7%), from €545 to €400
- Financial charges -€20
down €20 (-32.1%), from €63 to €43
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 | €40,224 | €38,393 | -€1,831 | -4.6% |
| Fixed assets | 21/28 | €969 | €485 | -€485 | -50.0% |
| Tangible fixed assets | 22/27 | €969 | €485 | -€485 | -50.0% |
| Furniture and vehicles | 24 | €969 | €485 | -€485 | -50.0% |
| Current assets | 29/58 | €39,254 | €37,909 | -€1,346 | -3.4% |
| Amounts receivable within one year | 40/41 | €38,451 | €37,149 | -€1,303 | -3.4% |
| Trade receivables | 40 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 41 | €23,451 | €22,149 | -€1,303 | -5.6% |
| Cash at bank and in hand | 54/58 | €803 | €760 | -€43 | -5.4% |
| Total equity and liabilities | 10/49 | €40,224 | €38,393 | -€1,831 | -4.6% |
| Equity | 10/15 | €14,271 | €12,828 | -€1,443 | -10.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,209 | €1,209 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,209 | €1,209 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,209 | €1,209 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,862 | €5,419 | -€1,443 | -21.0% |
| Amounts payable | 17/49 | €25,953 | €25,566 | -€388 | -1.5% |
| Amounts payable within one year | 42/48 | €25,953 | €25,566 | -€388 | -1.5% |
| Financial debts | 43 | - | €4 | +€4 | |
| Credit institutions | 430/8 | - | €4 | +€4 | |
| Trade debts | 44 | €25,953 | €25,561 | -€392 | -1.5% |
| Suppliers | 440/4 | €25,953 | €25,561 | -€392 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €485 | €485 | = | 0.0% |
| Other operating charges | 640/8 | €545 | €400 | -€146 | -26.7% |
| Gross operating margin | 9900 | -€1,982 | -€1,737 | +€245 | +12.4% |
| Operating profit (loss) | 9901 | -€3,012 | -€2,621 | +€391 | +13.0% |
| Financial income | 75/76B | €1,468 | €1,221 | -€247 | -16.8% |
| Recurring financial income | 75 | €1,468 | €1,221 | -€247 | -16.8% |
| Financial charges | 65/66B | €63 | €43 | -€20 | -32.1% |
| Recurring financial charges | 65 | €63 | €43 | -€20 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,607 | -€1,443 | +€164 | +10.2% |
| Profit (loss) for the period | 9904 | -€1,607 | -€1,443 | +€164 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,607 | -€1,443 | +€164 | +10.2% |
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.