LIGHTHOUSE CONSULTANCY: 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 CONSULTANCY
Largest movements
- Cash +€30,565
up €30,565 (+14.7%), from €207,972 to €238,536
mainly Other debts (+€69,836) and Depreciation (+€15,363)
- Tangible fixed assets -€15,363
down €15,363 (-42.9%), from €35,793 to €20,431
of which Furniture and vehicles: -€13,664
- Other debts +€69,836
up €69,836 (+50.3%), from €138,854 to €208,690
- Reserves -€50,780
down €50,780 (-64.9%), from €78,189 to €27,409
- Trade debts -€8,251
down €8,251 (-72.6%), from €11,369 to €3,118
- Gross operating margin -€16,635
down €16,635 (-42.3%), from €39,341 to €22,706
- Financial charges -€9,289
down €9,289 (-97.7%), from €9,505 to €217
- Taxes -€2,111
down €2,111 (-50.3%), from €4,195 to €2,084
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 | €251,299 | €264,295 | +€12,996 | +5.2% |
| Fixed assets | 21/28 | €35,793 | €20,431 | -€15,363 | -42.9% |
| Tangible fixed assets | 22/27 | €35,793 | €20,431 | -€15,363 | -42.9% |
| Furniture and vehicles | 24 | €30,179 | €16,515 | -€13,664 | -45.3% |
| Other tangible fixed assets | 26 | €5,614 | €3,915 | -€1,698 | -30.3% |
| Current assets | 29/58 | €215,505 | €243,864 | +€28,359 | +13.2% |
| Amounts receivable within one year | 40/41 | €7,067 | €4,731 | -€2,336 | -33.1% |
| Trade receivables | 40 | €6,336 | €3,960 | -€2,376 | -37.5% |
| Other amounts receivable | 41 | €731 | €771 | +€40 | +5.5% |
| Cash at bank and in hand | 54/58 | €207,972 | €238,536 | +€30,565 | +14.7% |
| Deferred charges and accrued income | 490/1 | €467 | €597 | +€130 | +27.9% |
| Total equity and liabilities | 10/49 | €251,299 | €264,295 | +€12,996 | +5.2% |
| Equity | 10/15 | €96,880 | €46,106 | -€50,774 | -52.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €78,189 | €27,409 | -€50,780 | -64.9% |
| Distributable reserves | 133 | €78,189 | €27,409 | -€50,780 | -64.9% |
| Profit (loss) carried forward | 14 | €99 | €105 | +€6 | +5.9% |
| Amounts payable | 17/49 | €154,418 | €218,189 | +€63,770 | +41.3% |
| Amounts payable within one year | 42/48 | €154,418 | €218,189 | +€63,770 | +41.3% |
| Financial debts | 43 | - | €102 | +€102 | |
| Credit institutions | 430/8 | - | €102 | +€102 | |
| Trade debts | 44 | €11,369 | €3,118 | -€8,251 | -72.6% |
| Suppliers | 440/4 | €11,369 | €3,118 | -€8,251 | -72.6% |
| Taxes, remuneration and social security | 45 | €4,195 | €6,279 | +€2,084 | +49.7% |
| Taxes | 450/3 | €4,195 | €6,279 | +€2,084 | +49.7% |
| Other amounts payable | 47/48 | €138,854 | €208,690 | +€69,836 | +50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,622 | €15,363 | -€260 | -1.7% |
| Other operating charges | 640/8 | €387 | €497 | +€110 | +28.4% |
| Gross operating margin | 9900 | €39,341 | €22,706 | -€16,635 | -42.3% |
| Operating profit (loss) | 9901 | €23,331 | €6,846 | -€16,485 | -70.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €9,505 | €217 | -€9,289 | -97.7% |
| Recurring financial charges | 65 | €9,505 | €217 | -€9,289 | -97.7% |
| Profit (loss) for the period before taxes | 9903 | €13,826 | €6,630 | -€7,196 | -52.0% |
| Income taxes | 67/77 | €4,195 | €2,084 | -€2,111 | -50.3% |
| Profit (loss) for the period | 9904 | €9,631 | €4,546 | -€5,085 | -52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,631 | €4,546 | -€5,085 | -52.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.