LIGHTHOUSE DIGITAL: 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 DIGITAL
Largest movements
- Cash +€40,167
up €40,167 (+119.7%), from €33,565 to €73,731
mainly Other debts (+€129,193) and Net result for the year (+€65,241)
- Receivables within one year +€14,186
up €14,186 (+30.1%), from €47,153 to €61,339
of which Other amounts receivable: +€17,719
- Deferred charges and accrued income +€7,675
up €7,675 (+1279.1%), from €600 to €8,275
- Tangible fixed assets -€1,642
down €1,642 (-36.7%), from €4,469 to €2,827
of which Furniture and vehicles: -€1,152
- Other debts +€129,193
up €129,193 (+22156.2%), from €583 to €129,776
- Profit (loss) carried forward -€64,535
down €64,535 (-100.0%), from €64,535 to €0
- Tax, wage and social debts -€5,944
down €5,944 (-35.3%), from €16,830 to €10,886
of which Taxes: -€7,578
- Trade debts +€1,672
up €1,672 (+199.3%), from €839 to €2,511
- Gross operating margin +€86,012
up €86,012, from -€983 to €85,029
- Taxes +€16,943
up €16,943 (+1273.1%), from €1,331 to €18,274
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 | €85,786 | €146,172 | +€60,386 | +70.4% |
| Fixed assets | 21/28 | €4,469 | €2,827 | -€1,642 | -36.7% |
| Tangible fixed assets | 22/27 | €4,469 | €2,827 | -€1,642 | -36.7% |
| Plant, machinery and equipment | 23 | €1,960 | €1,470 | -€490 | -25.0% |
| Furniture and vehicles | 24 | €2,509 | €1,357 | -€1,152 | -45.9% |
| Current assets | 29/58 | €81,317 | €143,345 | +€62,028 | +76.3% |
| Amounts receivable within one year | 40/41 | €47,153 | €61,339 | +€14,186 | +30.1% |
| Trade receivables | 40 | €18,545 | €15,012 | -€3,533 | -19.1% |
| Other amounts receivable | 41 | €28,608 | €46,327 | +€17,719 | +61.9% |
| Cash at bank and in hand | 54/58 | €33,565 | €73,731 | +€40,167 | +119.7% |
| Deferred charges and accrued income | 490/1 | €600 | €8,275 | +€7,675 | +1279.1% |
| Total equity and liabilities | 10/49 | €85,786 | €146,172 | +€60,386 | +70.4% |
| Equity | 10/15 | €67,535 | €3,000 | -€64,535 | -95.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,535 | €0 | -€64,535 | -100.0% |
| Amounts payable | 17/49 | €18,252 | €143,172 | +€124,920 | +684.4% |
| Amounts payable within one year | 42/48 | €18,252 | €143,172 | +€124,920 | +684.4% |
| Trade debts | 44 | €839 | €2,511 | +€1,672 | +199.3% |
| Suppliers | 440/4 | €839 | €2,511 | +€1,672 | +199.3% |
| Taxes, remuneration and social security | 45 | €16,830 | €10,886 | -€5,944 | -35.3% |
| Taxes | 450/3 | €16,830 | €9,252 | -€7,578 | -45.0% |
| Remuneration and social security | 454/9 | - | €1,634 | +€1,634 | |
| Other amounts payable | 47/48 | €583 | €129,776 | +€129,193 | +22156.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,642 | €1,642 | = | 0.0% |
| Other operating charges | 640/8 | €410 | €400 | -€10 | -2.5% |
| Gross operating margin | 9900 | -€983 | €85,029 | +€86,012 | |
| Operating profit (loss) | 9901 | -€3,035 | €82,988 | +€86,022 | |
| Financial income | 75/76B | €0 | €823 | +€823 | +242050.0% |
| Recurring financial income | 75 | €0 | €823 | +€823 | +242050.0% |
| Financial charges | 65/66B | €239 | €296 | +€57 | +23.8% |
| Recurring financial charges | 65 | €239 | €296 | +€57 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,274 | €83,515 | +€86,789 | |
| Income taxes | 67/77 | €1,331 | €18,274 | +€16,943 | +1273.1% |
| Profit (loss) for the period | 9904 | -€4,604 | €65,241 | +€69,845 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,604 | €65,241 | +€69,845 |
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 4 October 2026 via checked.be.