LION CONSULTANCE: 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 CONSULTANCE
Largest movements
- Cash +€9,925
up €9,925 (+12.7%), from €78,327 to €88,251
mainly Net result for the year (+€19,924) and Depreciation (+€3,238)
- Receivables within one year +€7,871
up €7,871 (+36.1%), from €21,777 to €29,648
of which Other amounts receivable: +€15,347
- Tangible fixed assets -€2,330
down €2,330 (-26.2%), from €8,894 to €6,565
- Profit (loss) carried forward +€19,924
up €19,924 (+25.9%), from €77,073 to €96,997
- Tax, wage and social debts -€6,288
down €6,288 (-21.5%), from €29,261 to €22,973
- Trade debts +€1,782
up €1,782 (+2,761%), from €65 to €1,846
- Gross operating margin -€28,286
down €28,286 (-46.3%), from €61,141 to €32,855
- Taxes -€5,448
down €5,448 (-41.1%), from €13,258 to €7,810
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 | €109,398 | €124,918 | +€15,520 | +14.2% |
| Fixed assets | 21/28 | €8,894 | €6,565 | -€2,330 | -26.2% |
| Tangible fixed assets | 22/27 | €8,894 | €6,565 | -€2,330 | -26.2% |
| Furniture and vehicles | 24 | €8,894 | €6,565 | -€2,330 | -26.2% |
| Current assets | 29/58 | €100,504 | €118,353 | +€17,849 | +17.8% |
| Amounts receivable within one year | 40/41 | €21,777 | €29,648 | +€7,871 | +36.1% |
| Trade receivables | 40 | €9,753 | €2,276 | -€7,476 | -76.7% |
| Other amounts receivable | 41 | €12,025 | €27,372 | +€15,347 | +128% |
| Cash at bank and in hand | 54/58 | €78,327 | €88,251 | +€9,925 | +12.7% |
| Deferred charges and accrued income | 490/1 | €400 | €453 | +€54 | +13.4% |
| Total equity and liabilities | 10/49 | €109,398 | €124,918 | +€15,520 | +14.2% |
| Equity | 10/15 | €80,073 | €99,997 | +€19,924 | +24.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,073 | €96,997 | +€19,924 | +25.9% |
| Amounts payable | 17/49 | €29,325 | €24,921 | -€4,404 | -15.0% |
| Amounts payable within one year | 42/48 | €29,325 | €24,819 | -€4,506 | -15.4% |
| Trade debts | 44 | €65 | €1,846 | +€1,782 | +2,761% |
| Suppliers | 440/4 | €65 | €1,846 | +€1,782 | +2,761% |
| Taxes, remuneration and social security | 45 | €29,261 | €22,973 | -€6,288 | -21.5% |
| Taxes | 450/3 | €29,261 | €22,973 | -€6,288 | -21.5% |
| Accrued charges and deferred income | 492/3 | - | €102 | +€102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,876 | €3,238 | +€362 | +12.6% |
| Other operating charges | 640/8 | €654 | €401 | -€253 | -38.7% |
| Gross operating margin | 9900 | €61,141 | €32,855 | -€28,286 | -46.3% |
| Operating profit (loss) | 9901 | €57,611 | €29,217 | -€28,395 | -49.3% |
| Financial income | 75/76B | €17 | €7 | -€10 | -60.7% |
| Recurring financial income | 75 | €17 | €7 | -€10 | -60.7% |
| Financial charges | 65/66B | €1,969 | €1,490 | -€479 | -24.3% |
| Recurring financial charges | 65 | €1,969 | €1,490 | -€479 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €55,659 | €27,733 | -€27,926 | -50.2% |
| Income taxes | 67/77 | €13,258 | €7,810 | -€5,448 | -41.1% |
| Profit (loss) for the period | 9904 | €42,402 | €19,924 | -€22,478 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,402 | €19,924 | -€22,478 | -53.0% |
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.