LION IMMO: what changed
Two fiscal 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 IMMO
Largest movements
- Cash +€611,308
up €611,308 (+109.0%), from €560,997 to €1.2m
mainly Net result for the year (+€840,529) and Receivables within one year (+€201,351)
- Receivables within one year -€201,351
down €201,351 (-34.7%), from €580,603 to €379,252
of which Other amounts receivable: -€197,740
- Reserves +€840,529
up €840,529 (+37.9%), from €2.2m to €3.1m
of which Distributable reserves: +€840,529
- Debts after one year -€310,000
down €310,000 (-13.7%), from €2.3m to €2.0m
- Other debts -€215,505
down €215,505 (-50.6%), from €425,999 to €210,494
- Financial income +€802,858
up €802,858 (+3662.9%), from €21,919 to €824,777
- Gross operating margin -€20,338
down €20,338 (-9.2%), from €220,115 to €199,777
- Financial charges +€2,537
up €2,537 (+3.0%), from €84,468 to €87,005
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.
Cash bridge derived
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 | €5,055,962 | €5,371,437 | +€315,475 | +6.2% |
| Fixed assets | 21/28 | €3,871,920 | €3,819,813 | -€52,107 | -1.3% |
| Tangible fixed assets | 22/27 | €1,967,430 | €1,945,323 | -€22,107 | -1.1% |
| Land and buildings | 22 | €1,967,430 | €1,945,323 | -€22,107 | -1.1% |
| Financial fixed assets | 28 | €1,904,490 | €1,874,490 | -€30,000 | -1.6% |
| Current assets | 29/58 | €1,184,042 | €1,551,624 | +€367,582 | +31.0% |
| Amounts receivable after more than one year | 29 | €38,000 | - | -€38,000 | |
| Other amounts receivable | 291 | €38,000 | - | -€38,000 | |
| Amounts receivable within one year | 40/41 | €580,603 | €379,252 | -€201,351 | -34.7% |
| Trade receivables | 40 | €3,610 | - | -€3,610 | |
| Other amounts receivable | 41 | €576,993 | €379,252 | -€197,740 | -34.3% |
| Current investments | 50/53 | €67 | €67 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €560,997 | €1,172,305 | +€611,308 | +109.0% |
| Deferred charges and accrued income | 490/1 | €4,375 | - | -€4,375 | |
| Total equity and liabilities | 10/49 | €5,055,962 | €5,371,437 | +€315,475 | +6.2% |
| Equity | 10/15 | €2,291,023 | €3,131,552 | +€840,529 | +36.7% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €2,216,023 | €3,056,552 | +€840,529 | +37.9% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €2,208,523 | €3,049,052 | +€840,529 | +38.1% |
| Amounts payable | 17/49 | €2,764,939 | €2,239,885 | -€525,054 | -19.0% |
| Amounts payable after more than one year | 17 | €2,270,000 | €1,960,000 | -€310,000 | -13.7% |
| Financial debts | 170/4 | €2,270,000 | €1,960,000 | -€310,000 | -13.7% |
| Amounts payable within one year | 42/48 | €494,939 | €279,885 | -€215,054 | -43.5% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | - | €301 | +€301 | |
| Suppliers | 440/4 | - | €301 | +€301 | |
| Taxes, remuneration and social security | 45 | €18,940 | €19,090 | +€150 | +0.8% |
| Taxes | 450/3 | €18,940 | €19,090 | +€150 | +0.8% |
| Other amounts payable | 47/48 | €425,999 | €210,494 | -€215,505 | -50.6% |
| Non-recurring operating income | 76A | €3,814 | - | -€3,814 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,349 | €82,206 | -€2,143 | -2.5% |
| Other operating charges | 640/8 | €14,606 | €14,814 | +€207 | +1.4% |
| Gross operating margin | 9900 | €220,115 | €199,777 | -€20,338 | -9.2% |
| Operating profit (loss) | 9901 | €121,159 | €102,757 | -€18,403 | -15.2% |
| Financial income | 75/76B | €21,919 | €824,777 | +€802,858 | +3662.9% |
| Recurring financial income | 75 | €21,919 | €824,777 | +€802,858 | +3662.9% |
| Financial charges | 65/66B | €84,468 | €87,005 | +€2,537 | +3.0% |
| Recurring financial charges | 65 | €84,468 | €87,005 | +€2,537 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €58,610 | €840,529 | +€781,919 | +1334.1% |
| Profit (loss) for the period | 9904 | €58,610 | €840,529 | +€781,919 | +1334.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,610 | €840,529 | +€781,919 | +1334.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.