Lighthouse.BD: what changed
Two fiscal 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.
Lighthouse.BD
Largest movements
- Cash +€46,273
up €46,273 (+52.8%), from €87,610 to €133,883
mainly Net result for the year (+€36,912) and Tax, wage and social debts (+€7,502)
- Receivables within one year +€3,630
up €3,630 (+100.0%), from €3,630 to €7,260
- Profit (loss) carried forward +€24,455
up €24,455, from -€24,455 to €0
- Reserves +€12,458
new in 2024: €12,458
- Tax, wage and social debts +€7,502
up €7,502 (+112.2%), from €6,684 to €14,186
- Other debts +€5,369
up €5,369 (+5.6%), from €95,720 to €101,089
- Gross operating margin +€26,021
up €26,021 (+82.7%), from €31,451 to €57,473
- Taxes +€13,627
up €13,627 (+274.3%), from €4,968 to €18,595
- Depreciation -€792
down €792 (-95.6%), from €829 to €37
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.
Cash bridge derived
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 | €93,126 | €142,926 | +€49,800 | +53.5% |
| Fixed assets | 21/28 | €37 | €0 | -€37 | -100.0% |
| Tangible fixed assets | 22/27 | €37 | €0 | -€37 | -100.0% |
| Furniture and vehicles | 24 | €37 | €0 | -€37 | -100.0% |
| Current assets | 29/58 | €93,090 | €142,926 | +€49,836 | +53.5% |
| Amounts receivable within one year | 40/41 | €3,630 | €7,260 | +€3,630 | +100.0% |
| Trade receivables | 40 | €3,630 | €7,260 | +€3,630 | +100.0% |
| Cash at bank and in hand | 54/58 | €87,610 | €133,883 | +€46,273 | +52.8% |
| Deferred charges and accrued income | 490/1 | €1,850 | €1,783 | -€67 | -3.6% |
| Total equity and liabilities | 10/49 | €93,126 | €142,926 | +€49,800 | +53.5% |
| Equity | 10/15 | -€12,055 | €24,858 | +€36,912 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | - | €12,458 | +€12,458 | |
| Distributable reserves | 133 | - | €12,458 | +€12,458 | |
| Profit (loss) carried forward | 14 | -€24,455 | €0 | +€24,455 | |
| Amounts payable | 17/49 | €105,181 | €118,068 | +€12,887 | +12.3% |
| Amounts payable within one year | 42/48 | €103,618 | €116,505 | +€12,887 | +12.4% |
| Trade debts | 44 | €1,214 | €1,230 | +€16 | +1.3% |
| Suppliers | 440/4 | €1,214 | €1,230 | +€16 | +1.3% |
| Taxes, remuneration and social security | 45 | €6,684 | €14,186 | +€7,502 | +112.2% |
| Taxes | 450/3 | €6,684 | €14,186 | +€7,502 | +112.2% |
| Other amounts payable | 47/48 | €95,720 | €101,089 | +€5,369 | +5.6% |
| Accrued charges and deferred income | 492/3 | €1,564 | €1,564 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €829 | €37 | -€792 | -95.6% |
| Other operating charges | 640/8 | €1,766 | €1,761 | -€5 | -0.3% |
| Gross operating margin | 9900 | €31,451 | €57,473 | +€26,021 | +82.7% |
| Operating profit (loss) | 9901 | €28,857 | €55,675 | +€26,818 | +92.9% |
| Financial charges | 65/66B | €175 | €168 | -€7 | -4.1% |
| Recurring financial charges | 65 | €175 | €168 | -€7 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €28,682 | €55,507 | +€26,825 | +93.5% |
| Income taxes | 67/77 | €4,968 | €18,595 | +€13,627 | +274.3% |
| Profit (loss) for the period | 9904 | €23,714 | €36,912 | +€13,199 | +55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,714 | €36,912 | +€13,199 | +55.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.