Lion Consult: 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 Consult
Largest movements
- Receivables within one year -€29,717
down €29,717 (-93.0%), from €31,965 to €2,247
of which Trade receivables: -€28,016
- Cash -€16,961
down €16,961 (-59.6%), from €28,457 to €11,496
mainly Contributions, distributions and other (-€60,771) and Other debts (-€1,614)
- Tangible fixed assets -€3,197
down €3,197 (-30.7%), from €10,424 to €7,228
of which Furniture and vehicles: -€2,648
- Deferred charges and accrued income +€1,592
up €1,592 (+309%), from €516 to €2,108
- Reserves -€52,388
down €52,388 (-86.2%), from €60,771 to €8,382
- Tax, wage and social debts +€5,936
up €5,936 (+2,109%), from €281 to €6,218
of which Taxes: +€6,011
- Other debts -€1,614
down €1,614 (-71.5%), from €2,259 to €644
- Gross operating margin +€18,549
up €18,549, from -€5,111 to €13,438
- Taxes +€577
up €577 (+205%), from €281 to €858
- Depreciation +€147
up €147 (+4.8%), from €3,050 to €3,197
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 | €71,362 | €23,080 | -€48,282 | -67.7% |
| Fixed assets | 21/28 | €10,424 | €7,228 | -€3,197 | -30.7% |
| Tangible fixed assets | 22/27 | €10,424 | €7,228 | -€3,197 | -30.7% |
| Plant, machinery and equipment | 23 | €2,096 | €1,825 | -€271 | -12.9% |
| Furniture and vehicles | 24 | €5,628 | €2,980 | -€2,648 | -47.1% |
| Other tangible fixed assets | 26 | €2,700 | €2,423 | -€277 | -10.3% |
| Current assets | 29/58 | €60,937 | €15,852 | -€45,085 | -74.0% |
| Amounts receivable within one year | 40/41 | €31,965 | €2,247 | -€29,717 | -93.0% |
| Trade receivables | 40 | €30,263 | €2,247 | -€28,016 | -92.6% |
| Other amounts receivable | 41 | €1,701 | €0 | -€1,701 | -100% |
| Cash at bank and in hand | 54/58 | €28,457 | €11,496 | -€16,961 | -59.6% |
| Deferred charges and accrued income | 490/1 | €516 | €2,108 | +€1,592 | +309% |
| Total equity and liabilities | 10/49 | €71,362 | €23,080 | -€48,282 | -67.7% |
| Equity | 10/15 | €65,771 | €13,382 | -€52,388 | -79.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €60,771 | €8,382 | -€52,388 | -86.2% |
| Distributable reserves | 133 | €60,771 | €8,382 | -€52,388 | -86.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €5,591 | €9,697 | +€4,106 | +73.4% |
| Amounts payable within one year | 42/48 | €5,591 | €9,697 | +€4,106 | +73.4% |
| Trade debts | 44 | €3,051 | €2,835 | -€216 | -7.1% |
| Suppliers | 440/4 | €3,051 | €2,835 | -€216 | -7.1% |
| Taxes, remuneration and social security | 45 | €281 | €6,218 | +€5,936 | +2,109% |
| Taxes | 450/3 | €207 | €6,218 | +€6,011 | +2,903% |
| Remuneration and social security | 454/9 | €74 | €0 | -€74 | -100% |
| Other amounts payable | 47/48 | €2,259 | €644 | -€1,614 | -71.5% |
| Non-recurring operating income | 76A | - | €28,837 | +€28,837 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,050 | €3,197 | +€147 | +4.8% |
| Other operating charges | 640/8 | €710 | €744 | +€34 | +4.8% |
| Gross operating margin | 9900 | -€5,111 | €13,438 | +€18,549 | |
| Operating profit (loss) | 9901 | -€8,871 | €9,497 | +€18,368 | |
| Financial income | 75/76B | €26 | €0 | -€26 | -99.9% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -99.9% |
| Financial charges | 65/66B | €153 | €256 | +€102 | +66.8% |
| Recurring financial charges | 65 | €153 | €256 | +€102 | +66.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,998 | €9,241 | +€18,239 | |
| Income taxes | 67/77 | €281 | €858 | +€577 | +205% |
| Profit (loss) for the period | 9904 | -€9,280 | €8,382 | +€17,662 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,280 | €8,382 | +€17,662 |
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 28 October 2026 via checked.be.