LightHouse Management Consulting: 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 Management Consulting
Largest movements
- Cash +€43,669
up €43,669 (+49.1%), from €88,895 to €132,564
mainly Net result for the year (+€72,887) and Other debts (+€115)
- Receivables within one year +€20,725
up €20,725 (+188%), from €11,017 to €31,742
of which Trade receivables: +€18,023
- Reserves +€72,887
new in 2025: €72,887
- Tax, wage and social debts -€6,958
down €6,958 (-42.3%), from €16,451 to €9,494
- Gross operating margin +€21,321
up €21,321 (+25.9%), from €82,227 to €103,549
- Taxes +€11,912
up €11,912 (+72.7%), from €16,376 to €28,289
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.
Derived cash bridge
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 | €99,912 | €165,207 | +€65,295 | +65.4% |
| Current assets | 29/58 | €99,912 | €165,207 | +€65,295 | +65.4% |
| Amounts receivable within one year | 40/41 | €11,017 | €31,742 | +€20,725 | +188% |
| Trade receivables | 40 | €11,017 | €29,040 | +€18,023 | +164% |
| Other amounts receivable | 41 | - | €2,702 | +€2,702 | |
| Cash at bank and in hand | 54/58 | €88,895 | €132,564 | +€43,669 | +49.1% |
| Deferred charges and accrued income | 490/1 | - | €901 | +€901 | |
| Total equity and liabilities | 10/49 | €99,912 | €165,207 | +€65,295 | +65.4% |
| Equity | 10/15 | €80,183 | €153,071 | +€72,887 | +90.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €72,887 | +€72,887 | |
| Distributable reserves | 133 | - | €72,887 | +€72,887 | |
| Profit (loss) carried forward | 14 | €75,183 | €75,183 | = | 0.0% |
| Amounts payable | 17/49 | €19,729 | €12,137 | -€7,592 | -38.5% |
| Amounts payable within one year | 42/48 | €19,729 | €12,137 | -€7,592 | -38.5% |
| Financial debts | 43 | €535 | - | -€535 | |
| Credit institutions | 430/8 | €535 | - | -€535 | |
| Trade debts | 44 | €645 | €430 | -€214 | -33.2% |
| Suppliers | 440/4 | €645 | €430 | -€214 | -33.2% |
| Taxes, remuneration and social security | 45 | €16,451 | €9,494 | -€6,958 | -42.3% |
| Taxes | 450/3 | €16,451 | €9,494 | -€6,958 | -42.3% |
| Other amounts payable | 47/48 | €2,098 | €2,213 | +€115 | +5.5% |
| Other operating charges | 640/8 | €614 | €589 | -€25 | -4.0% |
| Gross operating margin | 9900 | €82,227 | €103,549 | +€21,321 | +25.9% |
| Operating profit (loss) | 9901 | €81,613 | €102,959 | +€21,346 | +26.2% |
| Financial income | 75/76B | €0 | €317 | +€316 | +65,917% |
| Recurring financial income | 75 | €0 | €317 | +€316 | +65,917% |
| Financial charges | 65/66B | €2,300 | €2,100 | -€199 | -8.7% |
| Recurring financial charges | 65 | €2,300 | €2,100 | -€199 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €79,314 | €101,176 | +€21,862 | +27.6% |
| Income taxes | 67/77 | €16,376 | €28,289 | +€11,912 | +72.7% |
| Profit (loss) for the period | 9904 | €62,938 | €72,887 | +€9,950 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,938 | €72,887 | +€9,950 | +15.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.