LIGHTHOUSE LIVING: 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.
LIGHTHOUSE LIVING
Largest movements
- Receivables within one year -€78,772
down €78,772 (-85.0%), from €92,665 to €13,893
of which Trade receivables: -€80,248
- Cash +€75,957
up €75,957 (+224.7%), from €33,799 to €109,755
mainly Receivables within one year (+€78,772) and Net result for the year (+€55,268)
- Receivables after one year +€33,649
new in 2025: €33,649
- Deferred charges and accrued income +€2,904
up €2,904 (+120.1%), from €2,417 to €5,321
- Reserves +€54,435
up €54,435 (+79.0%), from €68,892 to €123,328
- Other debts -€15,551
down €15,551 (-85.1%), from €18,277 to €2,726
- Trade debts -€2,252
down €2,252 (-27.9%), from €8,061 to €5,809
- Staff costs -€3,847
down €3,847 (-6.9%), from €55,385 to €51,538
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 | €147,584 | €182,096 | +€34,512 | +23.4% |
| Fixed assets | 21/28 | €18,703 | €19,477 | +€774 | +4.1% |
| Intangible fixed assets | 21 | €667 | - | -€667 | |
| Tangible fixed assets | 22/27 | €17,137 | €18,577 | +€1,441 | +8.4% |
| Plant, machinery and equipment | 23 | €1,044 | €1,588 | +€545 | +52.2% |
| Furniture and vehicles | 24 | €15,968 | €11,671 | -€4,298 | -26.9% |
| Other tangible fixed assets | 26 | €125 | €5,318 | +€5,194 | +4171.6% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €128,881 | €162,619 | +€33,738 | +26.2% |
| Amounts receivable after more than one year | 29 | - | €33,649 | +€33,649 | |
| Other amounts receivable | 291 | - | €33,649 | +€33,649 | |
| Amounts receivable within one year | 40/41 | €92,665 | €13,893 | -€78,772 | -85.0% |
| Trade receivables | 40 | €89,730 | €9,482 | -€80,248 | -89.4% |
| Other amounts receivable | 41 | €2,935 | €4,412 | +€1,477 | +50.3% |
| Cash at bank and in hand | 54/58 | €33,799 | €109,755 | +€75,957 | +224.7% |
| Deferred charges and accrued income | 490/1 | €2,417 | €5,321 | +€2,904 | +120.1% |
| Total equity and liabilities | 10/49 | €147,584 | €182,096 | +€34,512 | +23.4% |
| Equity | 10/15 | €81,292 | €135,728 | +€54,435 | +67.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €68,892 | €123,328 | +€54,435 | +79.0% |
| Distributable reserves | 133 | €68,892 | €123,328 | +€54,435 | +79.0% |
| Amounts payable | 17/49 | €66,292 | €46,368 | -€19,924 | -30.1% |
| Amounts payable after more than one year | 17 | €6,650 | €6,650 | = | 0.0% |
| Financial debts | 170/4 | €6,650 | €6,650 | = | 0.0% |
| Amounts payable within one year | 42/48 | €55,070 | €35,727 | -€19,343 | -35.1% |
| Trade debts | 44 | €8,061 | €5,809 | -€2,252 | -27.9% |
| Suppliers | 440/4 | €8,061 | €5,809 | -€2,252 | -27.9% |
| Taxes, remuneration and social security | 45 | €28,732 | €27,192 | -€1,540 | -5.4% |
| Taxes | 450/3 | €24,812 | €21,752 | -€3,059 | -12.3% |
| Remuneration and social security | 454/9 | €3,920 | €5,440 | +€1,520 | +38.8% |
| Other amounts payable | 47/48 | €18,277 | €2,726 | -€15,551 | -85.1% |
| Accrued charges and deferred income | 492/3 | €4,572 | €3,991 | -€581 | -12.7% |
| Remuneration, social security and pensions | 62 | €55,385 | €51,538 | -€3,847 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,363 | €6,611 | +€248 | +3.9% |
| Other operating charges | 640/8 | €2,981 | €4,034 | +€1,053 | +35.3% |
| Gross operating margin | 9900 | €143,102 | €144,214 | +€1,111 | +0.8% |
| Operating profit (loss) | 9901 | €78,374 | €82,030 | +€3,657 | +4.7% |
| Financial income | 75/76B | - | €243 | +€243 | |
| Recurring financial income | 75 | - | €243 | +€243 | |
| Financial charges | 65/66B | €323 | €308 | -€15 | -4.6% |
| Recurring financial charges | 65 | €323 | €308 | -€15 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €78,051 | €81,965 | +€3,914 | +5.0% |
| Income taxes | 67/77 | €26,209 | €26,697 | +€488 | +1.9% |
| Profit (loss) for the period | 9904 | €51,842 | €55,268 | +€3,426 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €51,842 | €55,268 | +€3,426 | +6.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.