Lion Advisor: 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.
Lion Advisor
Largest movements
- Cash +€22,296
up €22,296 (+35.5%), from €62,847 to €85,142
mainly Net result for the year (+€51,883) and Depreciation (+€15,024)
- Receivables after one year +€20,000
up €20,000 (+80.0%), from €25,000 to €45,000
- Tangible fixed assets -€13,148
down €13,148 (-24.6%), from €53,528 to €40,381
of which Furniture and vehicles: -€14,142
- Receivables within one year +€12,100
new in 2025: €12,100
- Deferred charges and accrued income -€3,610
down €3,610 (-72.3%), from €4,992 to €1,382
- Profit (loss) carried forward +€51,883
up €51,883 (+72.6%), from €71,454 to €123,337
- Debts after one year -€15,000
down €15,000 (-38.7%), from €38,750 to €23,750
- Gross operating margin +€11,551
up €11,551 (+16.8%), from €68,802 to €80,352
- Taxes +€1,911
up €1,911 (+16.1%), from €11,835 to €13,746
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 | €146,367 | €184,005 | +€37,638 | +25.7% |
| Fixed assets | 21/28 | €53,528 | €40,381 | -€13,148 | -24.6% |
| Tangible fixed assets | 22/27 | €53,528 | €40,381 | -€13,148 | -24.6% |
| Plant, machinery and equipment | 23 | €2,501 | €3,495 | +€994 | +39.8% |
| Furniture and vehicles | 24 | €51,027 | €36,885 | -€14,142 | -27.7% |
| Current assets | 29/58 | €92,839 | €143,624 | +€50,785 | +54.7% |
| Amounts receivable after more than one year | 29 | €25,000 | €45,000 | +€20,000 | +80.0% |
| Other amounts receivable | 291 | €25,000 | €45,000 | +€20,000 | +80.0% |
| Amounts receivable within one year | 40/41 | - | €12,100 | +€12,100 | |
| Trade receivables | 40 | - | €12,100 | +€12,100 | |
| Cash at bank and in hand | 54/58 | €62,847 | €85,142 | +€22,296 | +35.5% |
| Deferred charges and accrued income | 490/1 | €4,992 | €1,382 | -€3,610 | -72.3% |
| Total equity and liabilities | 10/49 | €146,367 | €184,005 | +€37,638 | +25.7% |
| Equity | 10/15 | €73,954 | €125,837 | +€51,883 | +70.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,454 | €123,337 | +€51,883 | +72.6% |
| Amounts payable | 17/49 | €72,413 | €58,168 | -€14,245 | -19.7% |
| Amounts payable after more than one year | 17 | €38,750 | €23,750 | -€15,000 | -38.7% |
| Financial debts | 170/4 | €38,750 | €23,750 | -€15,000 | -38.7% |
| Amounts payable within one year | 42/48 | €33,663 | €34,418 | +€755 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €15,000 | = | 0.0% |
| Trade debts | 44 | €5,453 | €4,769 | -€685 | -12.6% |
| Suppliers | 440/4 | €5,453 | €4,769 | -€685 | -12.6% |
| Taxes, remuneration and social security | 45 | €12,929 | €13,679 | +€750 | +5.8% |
| Taxes | 450/3 | €12,929 | €13,679 | +€750 | +5.8% |
| Other amounts payable | 47/48 | €280 | €970 | +€690 | +246% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,656 | €15,024 | +€368 | +2.5% |
| Other operating charges | 640/8 | - | €238 | +€238 | |
| Gross operating margin | 9900 | €68,802 | €80,352 | +€11,551 | +16.8% |
| Operating profit (loss) | 9901 | €54,146 | €65,091 | +€10,945 | +20.2% |
| Financial income | 75/76B | €320 | €700 | +€380 | +119% |
| Recurring financial income | 75 | €320 | €700 | +€380 | +119% |
| Financial charges | 65/66B | €33 | €162 | +€129 | +393% |
| Recurring financial charges | 65 | €33 | €162 | +€129 | +393% |
| Profit (loss) for the period before taxes | 9903 | €54,433 | €65,629 | +€11,196 | +20.6% |
| Income taxes | 67/77 | €11,835 | €13,746 | +€1,911 | +16.1% |
| Profit (loss) for the period | 9904 | €42,598 | €51,883 | +€9,285 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,598 | €51,883 | +€9,285 | +21.8% |
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 16 October 2026 via checked.be.