LION.CONSULTING: 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.CONSULTING
Largest movements
- Cash +€57,391
up €57,391 (+15,728%), from €365 to €57,756
mainly Net result for the year (+€45,760) and Tax, wage and social debts (+€29,438)
- Receivables within one year +€18,669
up €18,669 (+52,076%), from €36 to €18,705
of which Trade receivables: +€18,610
- Deferred charges and accrued income +€1,872
new in 2025: €1,872
- Profit (loss) carried forward +€45,760
up €45,760, from -€4,323 to €41,437
- Tax, wage and social debts +€29,438
up €29,438 (+175,223%), from €17 to €29,454
of which Remuneration and social security: +€15,000
- Other debts +€1,781
up €1,781 (+1,552%), from €115 to €1,895
- Gross operating margin +€60,332
up €60,332, from -€3,603 to €56,729
- Taxes +€10,407
up €10,407 (+223,317%), from €5 to €10,411
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 | €809 | €78,415 | +€77,606 | +9,597% |
| Formation expenses | 20 | €408 | €82 | -€326 | -80.0% |
| Current assets | 29/58 | €401 | €78,333 | +€77,933 | +19,447% |
| Amounts receivable within one year | 40/41 | €36 | €18,705 | +€18,669 | +52,076% |
| Trade receivables | 40 | €24 | €18,634 | +€18,610 | +76,900% |
| Other amounts receivable | 41 | €12 | €71 | +€60 | +512% |
| Cash at bank and in hand | 54/58 | €365 | €57,756 | +€57,391 | +15,728% |
| Deferred charges and accrued income | 490/1 | - | €1,872 | +€1,872 | |
| Total equity and liabilities | 10/49 | €809 | €78,415 | +€77,606 | +9,597% |
| Equity | 10/15 | €677 | €46,437 | +€45,760 | +6,757% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,323 | €41,437 | +€45,760 | |
| Amounts payable | 17/49 | €132 | €31,978 | +€31,847 | +24,218% |
| Amounts payable within one year | 42/48 | €132 | €31,943 | +€31,811 | +24,191% |
| Trade debts | 44 | - | €593 | +€593 | |
| Suppliers | 440/4 | - | €593 | +€593 | |
| Taxes, remuneration and social security | 45 | €17 | €29,454 | +€29,438 | +175,223% |
| Taxes | 450/3 | €17 | €14,454 | +€14,438 | +85,938% |
| Remuneration and social security | 454/9 | - | €15,000 | +€15,000 | |
| Other amounts payable | 47/48 | €115 | €1,895 | +€1,781 | +1,552% |
| Accrued charges and deferred income | 492/3 | - | €35 | +€35 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €571 | €326 | -€245 | -42.9% |
| Other operating charges | 640/8 | €139 | €283 | +€143 | +103% |
| Gross operating margin | 9900 | -€3,603 | €56,729 | +€60,332 | |
| Operating profit (loss) | 9901 | -€4,314 | €56,120 | +€60,434 | |
| Financial income | 75/76B | €16 | €93 | +€78 | +502% |
| Recurring financial income | 75 | €16 | €93 | +€78 | +502% |
| Financial charges | 65/66B | €20 | €42 | +€22 | +111% |
| Recurring financial charges | 65 | €20 | €42 | +€22 | +111% |
| Profit (loss) for the period before taxes | 9903 | -€4,318 | €56,171 | +€60,489 | |
| Income taxes | 67/77 | €5 | €10,411 | +€10,407 | +223,317% |
| Profit (loss) for the period | 9904 | -€4,323 | €45,760 | +€50,083 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,323 | €45,760 | +€50,083 |
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 31 October 2026 via checked.be.