LIGHTHOUSE PRODUCTIONS: 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 PRODUCTIONS
Largest movements
- Cash +€11,918
up €11,918, from €0 to €11,918
mainly Net result for the year (+€15,786) and Other debts (+€1,716)
- Receivables within one year +€2,842
up €2,842 (+48.8%), from €5,827 to €8,669
of which Trade receivables: +€2,877
- Deferred charges and accrued income -€491
down €491 (-37.6%), from €1,307 to €816
- Profit (loss) carried forward +€15,786
up €15,786 (+25.4%), from -€62,137 to -€46,351
- Tax, wage and social debts -€4,177
down €4,177 (-39.7%), from €10,512 to €6,335
- Other debts +€1,716
up €1,716 (+3.5%), from €49,166 to €50,882
- Trade debts +€695
up €695 (+41.8%), from €1,662 to €2,357
- Gross operating margin +€20,890
up €20,890, from -€1,213 to €19,677
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 | €21,130 | €35,188 | +€14,058 | +66.5% |
| Fixed assets | 21/28 | €13,996 | €13,784 | -€211 | -1.5% |
| Tangible fixed assets | 22/27 | €13,996 | €13,784 | -€211 | -1.5% |
| Land and buildings | 22 | €13,634 | €13,634 | = | 0.0% |
| Furniture and vehicles | 24 | €361 | €150 | -€211 | -58.5% |
| Current assets | 29/58 | €7,134 | €21,403 | +€14,269 | +200% |
| Amounts receivable within one year | 40/41 | €5,827 | €8,669 | +€2,842 | +48.8% |
| Trade receivables | 40 | €5,791 | €8,668 | +€2,877 | +49.7% |
| Other amounts receivable | 41 | €36 | €1 | -€35 | -96.9% |
| Cash at bank and in hand | 54/58 | €0 | €11,918 | +€11,918 | |
| Deferred charges and accrued income | 490/1 | €1,307 | €816 | -€491 | -37.6% |
| Total equity and liabilities | 10/49 | €21,130 | €35,188 | +€14,058 | +66.5% |
| Equity | 10/15 | -€41,248 | -€25,462 | +€15,786 | +38.3% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €14,692 | €14,692 | = | 0.0% |
| Distributable reserves | 133 | €14,692 | €14,692 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,137 | -€46,351 | +€15,786 | +25.4% |
| Amounts payable | 17/49 | €62,378 | €60,650 | -€1,728 | -2.8% |
| Amounts payable within one year | 42/48 | €61,341 | €59,574 | -€1,767 | -2.9% |
| Trade debts | 44 | €1,662 | €2,357 | +€695 | +41.8% |
| Suppliers | 440/4 | €1,662 | €2,357 | +€695 | +41.8% |
| Taxes, remuneration and social security | 45 | €10,512 | €6,335 | -€4,177 | -39.7% |
| Taxes | 450/3 | €10,512 | €6,335 | -€4,177 | -39.7% |
| Other amounts payable | 47/48 | €49,166 | €50,882 | +€1,716 | +3.5% |
| Accrued charges and deferred income | 492/3 | €1,037 | €1,076 | +€39 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €211 | €211 | = | 0.0% |
| Other operating charges | 640/8 | €2,539 | €2,567 | +€28 | +1.1% |
| Gross operating margin | 9900 | -€1,213 | €19,677 | +€20,890 | |
| Operating profit (loss) | 9901 | -€3,963 | €16,899 | +€20,862 | |
| Financial income | 75/76B | €43 | €0 | -€43 | -100.0% |
| Recurring financial income | 75 | €43 | €0 | -€43 | -100.0% |
| Financial charges | 65/66B | €658 | €806 | +€148 | +22.5% |
| Recurring financial charges | 65 | €658 | €806 | +€148 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,578 | €16,093 | +€20,671 | |
| Income taxes | 67/77 | €300 | €307 | +€7 | +2.4% |
| Profit (loss) for the period | 9904 | -€4,878 | €15,786 | +€20,664 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,878 | €15,786 | +€20,664 |
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 25 October 2026 via checked.be.