FK LION CONSULTING: what changed
FK LION CONSULTING
Largest movements
- Cash -€88,466
down €88,466 (-69.0%), from €128,191 to €39,725
mainly Contributions, distributions and other (-€100,000) and Investment in fixed assets (net) (-€41,029)
- Tangible fixed assets +€38,321
up €38,321 (+5,720%), from €670 to €38,991
- Receivables within one year +€33,529
up €33,529 (+417%), from €8,042 to €41,571
of which Trade receivables: +€33,529
- Deferred charges and accrued income -€9,268
down €9,268 (-98.2%), from €9,440 to €172
- Profit (loss) carried forward -€33,407
down €33,407 (-24.7%), from €135,381 to €101,975
- Tax, wage and social debts +€7,872
up €7,872 (+118%), from €6,687 to €14,560
of which Taxes: +€9,352
- Gross operating margin -€5,795
down €5,795 (-6.2%), from €93,166 to €87,371
- Taxes +€4,339
up €4,339 (+32.0%), from €13,567 to €17,906
- Depreciation +€1,962
up €1,962 (+263%), from €746 to €2,708
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,343 | €120,458 | -€25,884 | -17.7% |
| Fixed assets | 21/28 | €670 | €38,991 | +€38,321 | +5,720% |
| Tangible fixed assets | 22/27 | €670 | €38,991 | +€38,321 | +5,720% |
| Furniture and vehicles | 24 | €670 | €38,991 | +€38,321 | +5,720% |
| Current assets | 29/58 | €145,673 | €81,468 | -€64,205 | -44.1% |
| Amounts receivable within one year | 40/41 | €8,042 | €41,571 | +€33,529 | +417% |
| Trade receivables | 40 | €408 | €33,937 | +€33,529 | +8,224% |
| Other amounts receivable | 41 | €7,634 | €7,634 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €128,191 | €39,725 | -€88,466 | -69.0% |
| Deferred charges and accrued income | 490/1 | €9,440 | €172 | -€9,268 | -98.2% |
| Total equity and liabilities | 10/49 | €146,343 | €120,458 | -€25,884 | -17.7% |
| Equity | 10/15 | €137,381 | €103,975 | -€33,407 | -24.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,381 | €101,975 | -€33,407 | -24.7% |
| Amounts payable | 17/49 | €8,961 | €16,484 | +€7,522 | +83.9% |
| Amounts payable within one year | 42/48 | €8,961 | €16,484 | +€7,522 | +83.9% |
| Trade debts | 44 | €366 | €57 | -€308 | -84.4% |
| Suppliers | 440/4 | €366 | €57 | -€308 | -84.4% |
| Taxes, remuneration and social security | 45 | €6,687 | €14,560 | +€7,872 | +118% |
| Taxes | 450/3 | €5,207 | €14,560 | +€9,352 | +180% |
| Remuneration and social security | 454/9 | €1,480 | - | -€1,480 | |
| Other amounts payable | 47/48 | €1,908 | €1,867 | -€42 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €746 | €2,708 | +€1,962 | +263% |
| Other operating charges | 640/8 | €100 | €84 | -€16 | -16.4% |
| Gross operating margin | 9900 | €93,166 | €87,371 | -€5,795 | -6.2% |
| Operating profit (loss) | 9901 | €92,320 | €84,579 | -€7,741 | -8.4% |
| Financial charges | 65/66B | €43 | €80 | +€37 | +86.6% |
| Recurring financial charges | 65 | €43 | €80 | +€37 | +86.6% |
| Profit (loss) for the period before taxes | 9903 | €92,278 | €84,500 | -€7,778 | -8.4% |
| Income taxes | 67/77 | €13,567 | €17,906 | +€4,339 | +32.0% |
| Profit (loss) for the period | 9904 | €78,711 | €66,593 | -€12,117 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €78,711 | €66,593 | -€12,117 | -15.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.