FERRANT LIONEL SRL: 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.
FERRANT LIONEL SRL
Largest movements
- Cash +€107,702
up €107,702 (+6,372%), from €1,690 to €109,392
mainly Net result for the year (+€142,633) and Tax, wage and social debts (+€3,824)
- Deferred charges and accrued income +€34,332
up €34,332 (+154%), from €22,302 to €56,633
- Formation expenses -€2,600
no longer reported in 2025 (was €2,600)
- Profit (loss) carried forward +€141,800
up €141,800 (+1,119%), from €12,673 to €154,473
- Tax, wage and social debts +€3,824
up €3,824 (+118%), from €3,235 to €7,059
- Other debts -€2,785
down €2,785 (-82.7%), from €3,368 to €583
- Trade debts -€2,468
down €2,468 (-95.8%), from €2,576 to €109
- Gross operating margin +€171,453
up €171,453 (+1,061%), from €16,162 to €187,615
- Taxes +€38,574
up €38,574 (+1,192%), from €3,235 to €41,809
- Depreciation +€2,349
up €2,349 (+938%), from €251 to €2,600
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 | €26,852 | €167,224 | +€140,372 | +523% |
| Formation expenses | 20 | €2,600 | - | -€2,600 | |
| Current assets | 29/58 | €24,252 | €167,224 | +€142,972 | +590% |
| Amounts receivable within one year | 40/41 | €260 | €1,198 | +€938 | +361% |
| Trade receivables | 40 | €260 | - | -€260 | |
| Other amounts receivable | 41 | - | €1,198 | +€1,198 | |
| Cash at bank and in hand | 54/58 | €1,690 | €109,392 | +€107,702 | +6,372% |
| Deferred charges and accrued income | 490/1 | €22,302 | €56,633 | +€34,332 | +154% |
| Total equity and liabilities | 10/49 | €26,852 | €167,224 | +€140,372 | +523% |
| Equity | 10/15 | €17,673 | €159,473 | +€141,800 | +802% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,673 | €154,473 | +€141,800 | +1,119% |
| Amounts payable | 17/49 | €9,179 | €7,751 | -€1,428 | -15.6% |
| Amounts payable within one year | 42/48 | €9,179 | €7,751 | -€1,428 | -15.6% |
| Trade debts | 44 | €2,576 | €109 | -€2,468 | -95.8% |
| Suppliers | 440/4 | €2,576 | €109 | -€2,468 | -95.8% |
| Taxes, remuneration and social security | 45 | €3,235 | €7,059 | +€3,824 | +118% |
| Taxes | 450/3 | €3,235 | €7,059 | +€3,824 | +118% |
| Other amounts payable | 47/48 | €3,368 | €583 | -€2,785 | -82.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €251 | €2,600 | +€2,349 | +938% |
| Other operating charges | 640/8 | - | €528 | +€528 | |
| Gross operating margin | 9900 | €16,162 | €187,615 | +€171,453 | +1,061% |
| Operating profit (loss) | 9901 | €15,911 | €184,487 | +€168,576 | +1,059% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4 | €45 | +€41 | +1,100% |
| Recurring financial charges | 65 | €4 | €45 | +€41 | +1,100% |
| Profit (loss) for the period before taxes | 9903 | €15,908 | €184,442 | +€168,534 | +1,059% |
| Income taxes | 67/77 | €3,235 | €41,809 | +€38,574 | +1,192% |
| Profit (loss) for the period | 9904 | €12,673 | €142,633 | +€129,960 | +1,026% |
| Profit (loss) for the period to be appropriated | 9905 | €12,673 | €142,633 | +€129,960 | +1,026% |
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 27 October 2026 via checked.be.