LIGHTHOUSE BUSINESS CONSULTING: what changed
LIGHTHOUSE BUSINESS CONSULTING
Largest movements
- Receivables within one year +€20,144
up €20,144 (+32.0%), from €62,878 to €83,022
of which Other amounts receivable: +€10,885
- Tangible fixed assets -€12,032
down €12,032 (-22.3%), from €54,012 to €41,980
of which Leasing and similar rights: -€11,727
- Cash +€8,024
up €8,024 (+374,948%), from €2 to €8,026
mainly Net result for the year (+€17,352) and Tax, wage and social debts (+€17,009)
- Tax, wage and social debts +€17,009
up €17,009 (+145%), from €11,744 to €28,754
- Reserves +€15,352
up €15,352 (+68.9%), from €22,270 to €37,622
- Debts after one year -€11,445
down €11,445 (-27.0%), from €42,395 to €30,950
- Trade debts -€4,035
down €4,035 (-60.0%), from €6,728 to €2,694
- Short-term financial debts -€2,076
down €2,076 (-22.3%), from €9,321 to €7,245
of which Credit institutions: -€2,076
- Gross operating margin +€18,402
up €18,402 (+78.7%), from €23,394 to €41,796
- Depreciation +€6,587
up €6,587 (+121%), from €5,445 to €12,032
- Financial charges +€2,765
up €2,765 (+150%), from €1,843 to €4,609
- Taxes +€1,010
up €1,010 (+23.1%), from €4,375 to €5,385
- Other operating charges -€867
down €867 (-26.4%), from €3,286 to €2,419
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,805 | €133,859 | +€16,055 | +13.6% |
| Fixed assets | 21/28 | €54,037 | €42,005 | -€12,032 | -22.3% |
| Tangible fixed assets | 22/27 | €54,012 | €41,980 | -€12,032 | -22.3% |
| Furniture and vehicles | 24 | €516 | €211 | -€304 | -59.0% |
| Leasing and similar rights | 25 | €53,496 | €41,769 | -€11,727 | -21.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €63,768 | €91,854 | +€28,086 | +44.0% |
| Amounts receivable within one year | 40/41 | €62,878 | €83,022 | +€20,144 | +32.0% |
| Trade receivables | 40 | €47,266 | €56,525 | +€9,259 | +19.6% |
| Other amounts receivable | 41 | €15,612 | €26,497 | +€10,885 | +69.7% |
| Cash at bank and in hand | 54/58 | €2 | €8,026 | +€8,024 | +374,948% |
| Deferred charges and accrued income | 490/1 | €887 | €806 | -€81 | -9.2% |
| Total equity and liabilities | 10/49 | €117,805 | €133,859 | +€16,055 | +13.6% |
| Equity | 10/15 | €34,670 | €50,022 | +€15,352 | +44.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €22,270 | €37,622 | +€15,352 | +68.9% |
| Distributable reserves | 133 | €22,270 | €37,622 | +€15,352 | +68.9% |
| Amounts payable | 17/49 | €83,134 | €83,837 | +€703 | +0.8% |
| Amounts payable after more than one year | 17 | €42,395 | €30,950 | -€11,445 | -27.0% |
| Financial debts | 170/4 | €42,395 | €30,950 | -€11,445 | -27.0% |
| Amounts payable within one year | 42/48 | €38,739 | €51,387 | +€12,648 | +32.6% |
| Current portion of amounts payable after more than one year | 42 | €10,945 | €11,445 | +€500 | +4.6% |
| Financial debts | 43 | €9,321 | €7,245 | -€2,076 | -22.3% |
| Credit institutions | 430/8 | €2,076 | - | -€2,076 | |
| Other loans | 439 | €7,245 | €7,245 | = | 0.0% |
| Trade debts | 44 | €6,728 | €2,694 | -€4,035 | -60.0% |
| Suppliers | 440/4 | €6,728 | €2,694 | -€4,035 | -60.0% |
| Taxes, remuneration and social security | 45 | €11,744 | €28,754 | +€17,009 | +145% |
| Taxes | 450/3 | €11,744 | €28,754 | +€17,009 | +145% |
| Other amounts payable | 47/48 | - | €1,250 | +€1,250 | |
| Accrued charges and deferred income | 492/3 | €2,000 | €1,500 | -€500 | -25.0% |
| Non-recurring operating income | 76A | - | €4,525 | +€4,525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,445 | €12,032 | +€6,587 | +121% |
| Other operating charges | 640/8 | €3,286 | €2,419 | -€867 | -26.4% |
| Gross operating margin | 9900 | €23,394 | €41,796 | +€18,402 | +78.7% |
| Operating profit (loss) | 9901 | €14,662 | €27,345 | +€12,683 | +86.5% |
| Financial income | 75/76B | €0 | €1 | +€0 | +1,567% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +1,567% |
| Financial charges | 65/66B | €1,843 | €4,609 | +€2,765 | +150% |
| Recurring financial charges | 65 | €1,843 | €4,609 | +€2,765 | +150% |
| Profit (loss) for the period before taxes | 9903 | €12,819 | €22,737 | +€9,918 | +77.4% |
| Income taxes | 67/77 | €4,375 | €5,385 | +€1,010 | +23.1% |
| Profit (loss) for the period | 9904 | €8,444 | €17,352 | +€8,908 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €8,444 | €17,352 | +€8,908 | +105% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.