AECK 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.
AECK LIGHTING
Largest movements
- Receivables within one year -€29,009
down €29,009 (-48.8%), from €59,423 to €30,413
of which Trade receivables: -€26,885
- Stocks and contracts +€7,000
up €7,000 (+140%), from €5,000 to €12,000
- Deferred charges and accrued income +€3,347
up €3,347 (+273%), from €1,224 to €4,571
- Tangible fixed assets +€3,133
up €3,133 (+383%), from €817 to €3,950
of which Furniture and vehicles: +€3,133
- Other debts -€14,179
down €14,179 (-97.4%), from €14,558 to €379
- Trade debts -€3,450
down €3,450 (-9.9%), from €34,799 to €31,348
- Advances received +€3,015
new in 2024: €3,015
- Current portion of long-term debt -€2,566
down €2,566 (-100%), from €2,566 to €0
- Profit (loss) carried forward +€1,538
up €1,538 (+43.1%), from €3,567 to €5,105
- Write-downs -€57,487
down €57,487, from €28,743 to -€28,743
- Staff costs +€31,554
up €31,554 (+829%), from €3,805 to €35,359
- Other operating charges +€25,667
up €25,667 (+654%), from €3,925 to €29,591
- Gross operating margin +€18,372
up €18,372 (+80.3%), from €22,868 to €41,240
- Depreciation -€3,097
down €3,097 (-48.7%), from €6,361 to €3,264
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,160 | €61,099 | -€15,062 | -19.8% |
| Fixed assets | 21/28 | €817 | €4,350 | +€3,533 | +432% |
| Tangible fixed assets | 22/27 | €817 | €3,950 | +€3,133 | +383% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €817 | €3,950 | +€3,133 | +383% |
| Financial fixed assets | 28 | - | €400 | +€400 | |
| Current assets | 29/58 | €75,343 | €56,749 | -€18,594 | -24.7% |
| Stocks and contracts in progress | 3 | €5,000 | €12,000 | +€7,000 | +140% |
| Stocks | 30/36 | €5,000 | €12,000 | +€7,000 | +140% |
| Amounts receivable within one year | 40/41 | €59,423 | €30,413 | -€29,009 | -48.8% |
| Trade receivables | 40 | €49,788 | €22,904 | -€26,885 | -54.0% |
| Other amounts receivable | 41 | €9,634 | €7,510 | -€2,125 | -22.1% |
| Cash at bank and in hand | 54/58 | €9,696 | €9,765 | +€69 | +0.7% |
| Deferred charges and accrued income | 490/1 | €1,224 | €4,571 | +€3,347 | +273% |
| Total equity and liabilities | 10/49 | €76,160 | €61,099 | -€15,062 | -19.8% |
| Equity | 10/15 | €11,627 | €13,165 | +€1,538 | +13.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €3,567 | €5,105 | +€1,538 | +43.1% |
| Amounts payable | 17/49 | €64,533 | €47,934 | -€16,599 | -25.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €64,533 | €47,934 | -€16,599 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €2,566 | €0 | -€2,566 | -100% |
| Trade debts | 44 | €34,799 | €31,348 | -€3,450 | -9.9% |
| Suppliers | 440/4 | €34,799 | €31,348 | -€3,450 | -9.9% |
| Advances received on contracts in progress | 46 | - | €3,015 | +€3,015 | |
| Taxes, remuneration and social security | 45 | €12,610 | €13,192 | +€581 | +4.6% |
| Taxes | 450/3 | €10,112 | €7,873 | -€2,239 | -22.1% |
| Remuneration and social security | 454/9 | €2,498 | €5,318 | +€2,820 | +113% |
| Other amounts payable | 47/48 | €14,558 | €379 | -€14,179 | -97.4% |
| Remuneration, social security and pensions | 62 | €3,805 | €35,359 | +€31,554 | +829% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,361 | €3,264 | -€3,097 | -48.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €28,743 | -€28,743 | -€57,487 | |
| Other operating charges | 640/8 | €3,925 | €29,591 | +€25,667 | +654% |
| Gross operating margin | 9900 | €22,868 | €41,240 | +€18,372 | +80.3% |
| Operating profit (loss) | 9901 | -€19,967 | €1,768 | +€21,735 | |
| Financial income | 75/76B | €38 | €840 | +€802 | +2,119% |
| Recurring financial income | 75 | €38 | €840 | +€802 | +2,119% |
| Financial charges | 65/66B | €244 | €931 | +€687 | +282% |
| Recurring financial charges | 65 | €244 | €931 | +€687 | +282% |
| Profit (loss) for the period before taxes | 9903 | -€20,173 | €1,677 | +€21,850 | |
| Income taxes | 67/77 | €0 | €140 | +€140 | |
| Profit (loss) for the period | 9904 | -€20,173 | €1,538 | +€21,710 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,173 | €1,538 | +€21,710 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.