Lion Beach: 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 Beach
Largest movements
- Cash +€85,965
up €85,965 (+685%), from €12,546 to €98,511
mainly Net result for the year (+€48,390) and Other debts (+€19,023)
- Tangible fixed assets +€8,966
up €8,966 (+95.7%), from €9,369 to €18,334
of which Plant, machinery and equipment: +€7,568
- Receivables within one year -€4,810
down €4,810 (-22.6%), from €21,307 to €16,497
of which Trade receivables: -€14,014
- Deferred charges and accrued income -€1,526
down €1,526 (-36.5%), from €4,179 to €2,652
- Profit (loss) carried forward +€38,390
up €38,390 (+222%), from €17,284 to €55,674
- Other debts +€19,023
up €19,023 (+1,948%), from €977 to €20,000
- Trade debts +€8,149
up €8,149 (+225%), from €3,615 to €11,763
- Debts after one year +€7,677
new in 2025: €7,677
- Current portion of long-term debt +€7,586
up €7,586, from €0 to €7,586
- Gross operating margin +€77,243
up €77,243 (+5,626%), from €1,373 to €78,616
- Taxes +€13,005
up €13,005, from €0 to €13,005
- Staff costs +€4,392
new in 2025: €4,392
- Depreciation +€3,345
up €3,345 (+40.3%), from €8,300 to €11,645
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 | €47,400 | €135,994 | +€88,595 | +187% |
| Fixed assets | 21/28 | €9,369 | €18,334 | +€8,966 | +95.7% |
| Tangible fixed assets | 22/27 | €9,369 | €18,334 | +€8,966 | +95.7% |
| Plant, machinery and equipment | 23 | €7,901 | €15,469 | +€7,568 | +95.8% |
| Furniture and vehicles | 24 | €1,468 | €2,866 | +€1,398 | +95.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €38,031 | €117,660 | +€79,629 | +209% |
| Amounts receivable within one year | 40/41 | €21,307 | €16,497 | -€4,810 | -22.6% |
| Trade receivables | 40 | €20,585 | €6,570 | -€14,014 | -68.1% |
| Other amounts receivable | 41 | €722 | €9,927 | +€9,205 | +1,275% |
| Cash at bank and in hand | 54/58 | €12,546 | €98,511 | +€85,965 | +685% |
| Deferred charges and accrued income | 490/1 | €4,179 | €2,652 | -€1,526 | -36.5% |
| Total equity and liabilities | 10/49 | €47,400 | €135,994 | +€88,595 | +187% |
| Equity | 10/15 | €23,584 | €61,974 | +€38,390 | +163% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,284 | €55,674 | +€38,390 | +222% |
| Amounts payable | 17/49 | €23,816 | €74,020 | +€50,205 | +211% |
| Amounts payable after more than one year | 17 | - | €7,677 | +€7,677 | |
| Financial debts | 170/4 | - | €7,677 | +€7,677 | |
| Amounts payable within one year | 42/48 | €23,816 | €66,343 | +€42,527 | +179% |
| Current portion of amounts payable after more than one year | 42 | €0 | €7,586 | +€7,586 | |
| Financial debts | 43 | €1,264 | €1,465 | +€201 | +15.9% |
| Credit institutions | 430/8 | €1,264 | €1,465 | +€201 | +15.9% |
| Trade debts | 44 | €3,615 | €11,763 | +€8,149 | +225% |
| Suppliers | 440/4 | €3,615 | €11,763 | +€8,149 | +225% |
| Taxes, remuneration and social security | 45 | €17,961 | €25,528 | +€7,568 | +42.1% |
| Taxes | 450/3 | €17,961 | €24,912 | +€6,952 | +38.7% |
| Remuneration and social security | 454/9 | - | €616 | +€616 | |
| Other amounts payable | 47/48 | €977 | €20,000 | +€19,023 | +1,948% |
| Remuneration, social security and pensions | 62 | - | €4,392 | +€4,392 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,300 | €11,645 | +€3,345 | +40.3% |
| Other operating charges | 640/8 | €625 | €306 | -€319 | -51.1% |
| Gross operating margin | 9900 | €1,373 | €78,616 | +€77,243 | +5,626% |
| Operating profit (loss) | 9901 | -€7,552 | €62,274 | +€69,825 | |
| Financial income | 75/76B | €5 | €654 | +€649 | +13,416% |
| Recurring financial income | 75 | €5 | €654 | +€649 | +13,416% |
| Financial charges | 65/66B | €963 | €1,533 | +€570 | +59.2% |
| Recurring financial charges | 65 | €963 | €1,533 | +€570 | +59.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,510 | €61,395 | +€69,905 | |
| Income taxes | 67/77 | €0 | €13,005 | +€13,005 | |
| Profit (loss) for the period | 9904 | -€8,510 | €48,390 | +€56,900 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,510 | €48,390 | +€56,900 |
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 25 October 2026 via checked.be.