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.
What changed
LION
NACE 47.300, Retail sale of automotive fuel
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€102,269
2024 · €97,867+€4,402
Equity
€894,302
2024 · €913,699-€19,397
Cash
€158,406
2024 · €285,960-€127,554
Balance sheet total
€1.0m
2024 · €1.1m-€48,764
Largest movements
Assets
- Cash -€127,554
down €127,554 (-44.6%), from €285,960 to €158,406
mainly Contributions, distributions and other (-€121,666) and Stocks and contracts (-€85,954)
- Stocks and contracts +€85,954
up €85,954 (+32.3%), from €265,796 to €351,750
Equity and liabilities
- Trade debts -€28,828
down €28,828 (-24.6%), from €117,204 to €88,375
- Tax, wage and social debts -€21,021
down €21,021 (-40.6%), from €51,736 to €30,715
of which Taxes: -€17,158
- Other debts +€20,422
up €20,422 (+352.0%), from €5,801 to €26,223
- Reserves -€18,800
down €18,800 (-3.1%), from €612,801 to €594,001
of which Distributable reserves: -€18,800
Income statement
- Gross operating margin +€8,763
up €8,763 (+3.1%), from €281,644 to €290,407
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.
Result 2024
€97,867
Gross operating margin
+€8,763
Staff costs
-€2,176
Depreciation
+€333
Provisions
-€20
Other operating charges
+€529
Other operating items
-€2,169
Financial income
+€415
Financial charges
-€1,051
Taxes
-€221
Result 2025
€102,269
Cash bridge derived
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.
From operations
+€44,599
Investment
-€50,487
Financing
-€121,666
Cash 2024
€285,960
From operations (derived)
+€44,599
Net result for the year
+€102,269
Depreciation
+€50,811
Stocks and contracts
-€85,954
Receivables within one year
+€6,639
Smaller working-capital items
+€262
Trade debts
-€28,828
Tax, wage and social debts
-€21,021
Other debts
+€20,422
Investment (derived)
-€50,487
Investment in fixed assets (net)
-€49,379
Current investments
-€1,108
Financing
-€121,666
Contributions, distributions and other
-€121,666
Cash 2025
€158,406
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,091,500 | €1,042,736 | -€48,764 | -4.5% |
| Fixed assets | 21/28 | €186,766 | €185,334 | -€1,432 | -0.8% |
| Tangible fixed assets | 22/27 | €183,017 | €181,586 | -€1,432 | -0.8% |
| Land and buildings | 22 | €157,885 | €160,811 | +€2,926 | +1.9% |
| Plant, machinery and equipment | 23 | €21,396 | €15,452 | -€5,944 | -27.8% |
| Furniture and vehicles | 24 | €3,736 | €5,323 | +€1,586 | +42.5% |
| Financial fixed assets | 28 | €3,748 | €3,748 | = | 0.0% |
| Current assets | 29/58 | €904,735 | €857,402 | -€47,333 | -5.2% |
| Stocks and contracts in progress | 3 | €265,796 | €351,750 | +€85,954 | +32.3% |
| Stocks | 30/36 | €265,796 | €351,750 | +€85,954 | +32.3% |
| Amounts receivable within one year | 40/41 | €190,955 | €184,316 | -€6,639 | -3.5% |
| Trade receivables | 40 | €190,435 | €182,866 | -€7,569 | -4.0% |
| Other amounts receivable | 41 | €520 | €1,450 | +€930 | +178.9% |
| Current investments | 50/53 | €156,988 | €158,097 | +€1,108 | +0.7% |
| Cash at bank and in hand | 54/58 | €285,960 | €158,406 | -€127,554 | -44.6% |
| Deferred charges and accrued income | 490/1 | €5,035 | €4,833 | -€202 | -4.0% |
| Total equity and liabilities | 10/49 | €1,091,500 | €1,042,736 | -€48,764 | -4.5% |
| Equity | 10/15 | €913,699 | €894,302 | -€19,397 | -2.1% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €612,801 | €594,001 | -€18,800 | -3.1% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €221 | €221 | = | 0.0% |
| Distributable reserves | 133 | €582,580 | €563,780 | -€18,800 | -3.2% |
| Profit (loss) carried forward | 14 | €898 | €302 | -€597 | -66.4% |
| Provisions and deferred taxes | 16 | €3,060 | €3,120 | +€60 | +2.0% |
| Provisions for liabilities and charges | 160/5 | €3,060 | €3,120 | +€60 | +2.0% |
| Other liabilities and charges | 164/5 | €3,060 | €3,120 | +€60 | +2.0% |
| Amounts payable | 17/49 | €174,741 | €145,314 | -€29,428 | -16.8% |
| Amounts payable within one year | 42/48 | €174,741 | €145,314 | -€29,428 | -16.8% |
| Trade debts | 44 | €117,204 | €88,375 | -€28,828 | -24.6% |
| Suppliers | 440/4 | €117,204 | €88,375 | -€28,828 | -24.6% |
| Taxes, remuneration and social security | 45 | €51,736 | €30,715 | -€21,021 | -40.6% |
| Taxes | 450/3 | €36,302 | €19,144 | -€17,158 | -47.3% |
| Remuneration and social security | 454/9 | €15,434 | €11,571 | -€3,863 | -25.0% |
| Other amounts payable | 47/48 | €5,801 | €26,223 | +€20,422 | +352.0% |
| Non-recurring operating income | 76A | €303 | - | -€303 | |
| Remuneration, social security and pensions | 62 | €82,696 | €84,872 | +€2,176 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,143 | €50,811 | -€333 | -0.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €40 | €60 | +€20 | +50.0% |
| Other operating charges | 640/8 | €6,650 | €6,121 | -€529 | -8.0% |
| Non-recurring operating charges | 66A | €582 | €2,751 | +€2,169 | +372.8% |
| Gross operating margin | 9900 | €281,644 | €290,407 | +€8,763 | +3.1% |
| Operating profit (loss) | 9901 | €140,533 | €145,793 | +€5,260 | +3.7% |
| Financial income | 75/76B | €1,187 | €1,602 | +€415 | +34.9% |
| Recurring financial income | 75 | €1,187 | €1,602 | +€415 | +34.9% |
| Financial charges | 65/66B | €1,092 | €2,143 | +€1,051 | +96.2% |
| Recurring financial charges | 65 | €1,092 | €2,143 | +€1,051 | +96.2% |
| Profit (loss) for the period before taxes | 9903 | €140,628 | €145,252 | +€4,623 | +3.3% |
| Income taxes | 67/77 | €42,761 | €42,982 | +€221 | +0.5% |
| Profit (loss) for the period | 9904 | €97,867 | €102,269 | +€4,402 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €97,867 | €102,269 | +€4,402 | +4.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.