Le Petit Lion: 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.
Le Petit Lion
Largest movements
- Tangible fixed assets -€6,750
down €6,750 (-4.5%), from €149,184 to €142,434
- Receivables within one year +€2,218
up €2,218 (+92.0%), from €2,412 to €4,631
- Other debts +€25,683
up €25,683 (+1,748%), from €1,469 to €27,152
- Profit (loss) carried forward -€16,560
down €16,560, from €12,233 to -€4,326
- Debts after one year -€9,309
down €9,309 (-8.0%), from €116,096 to €106,787
- Reserves -€2,734
down €2,734 (-9.3%), from €29,334 to €26,600
- Gross operating margin -€1,768
down €1,768 (-16.2%), from €10,937 to €9,169
- Taxes -€526
no longer reported in 2025 (was €526)
- Financial charges -€206
down €206 (-6.9%), from €2,977 to €2,770
- Other operating charges +€123
up €123 (+27.3%), from €451 to €574
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 | €178,073 | €173,303 | -€4,770 | -2.7% |
| Fixed assets | 21/28 | €149,184 | €142,434 | -€6,750 | -4.5% |
| Tangible fixed assets | 22/27 | €149,184 | €142,434 | -€6,750 | -4.5% |
| Land and buildings | 22 | €149,184 | €142,434 | -€6,750 | -4.5% |
| Current assets | 29/58 | €28,888 | €30,868 | +€1,980 | +6.9% |
| Amounts receivable after more than one year | 29 | €24,529 | €25,527 | +€998 | +4.1% |
| Trade receivables | 290 | €24,529 | €25,527 | +€998 | +4.1% |
| Amounts receivable within one year | 40/41 | €2,412 | €4,631 | +€2,218 | +92.0% |
| Other amounts receivable | 41 | €2,412 | €4,631 | +€2,218 | +92.0% |
| Cash at bank and in hand | 54/58 | €1,947 | €710 | -€1,237 | -63.5% |
| Total equity and liabilities | 10/49 | €178,073 | €173,303 | -€4,770 | -2.7% |
| Equity | 10/15 | €47,767 | €28,474 | -€19,293 | -40.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,334 | €26,600 | -€2,734 | -9.3% |
| Distributable reserves | 133 | €29,334 | €26,600 | -€2,734 | -9.3% |
| Profit (loss) carried forward | 14 | €12,233 | -€4,326 | -€16,560 | |
| Amounts payable | 17/49 | €130,306 | €144,829 | +€14,523 | +11.1% |
| Amounts payable after more than one year | 17 | €116,096 | €106,787 | -€9,309 | -8.0% |
| Financial debts | 170/4 | €116,096 | €106,787 | -€9,309 | -8.0% |
| Amounts payable within one year | 42/48 | €11,528 | €37,061 | +€25,533 | +221% |
| Current portion of amounts payable after more than one year | 42 | €9,113 | €9,309 | +€196 | +2.2% |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Taxes, remuneration and social security | 45 | €559 | €600 | +€41 | +7.3% |
| Taxes | 450/3 | €559 | - | -€559 | |
| Remuneration and social security | 454/9 | - | €600 | +€600 | |
| Other amounts payable | 47/48 | €1,469 | €27,152 | +€25,683 | +1,748% |
| Accrued charges and deferred income | 492/3 | €2,682 | €981 | -€1,701 | -63.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,750 | €6,750 | = | 0.0% |
| Other operating charges | 640/8 | €451 | €574 | +€123 | +27.3% |
| Gross operating margin | 9900 | €10,937 | €9,169 | -€1,768 | -16.2% |
| Operating profit (loss) | 9901 | €3,736 | €1,845 | -€1,891 | -50.6% |
| Financial income | 75/76B | €1,101 | €998 | -€102 | -9.3% |
| Recurring financial income | 75 | €1,101 | €998 | -€102 | -9.3% |
| Financial charges | 65/66B | €2,977 | €2,770 | -€206 | -6.9% |
| Recurring financial charges | 65 | €2,977 | €2,770 | -€206 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €1,860 | €73 | -€1,787 | -96.1% |
| Income taxes | 67/77 | €526 | - | -€526 | |
| Profit (loss) for the period | 9904 | €1,334 | €73 | -€1,261 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,334 | €73 | -€1,261 | -94.5% |
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 29 October 2026 via checked.be.