I my have missed something in the earlier posts but I would approach the problem differently.
If I have a lightbulb in my house with 230V and 40W
If we assume for a moment the lightbulb resistance does not change.
Power = E2 / Resistance
40 = 230*230 / R
R = 1322.5 Ohms
If the same lightbulb was powered by 24 Volts:
Power = E2 / Resistance
P = 24*24 /1322.5
P = 0.4355 Watts
One must remember for a constant resistance power increases / decreases with the square of the voltage.