LION OFFICE: 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 OFFICE
Largest movements
- Receivables within one year -€275,253
down €275,253 (-71.2%), from €386,758 to €111,505
of which Trade receivables: -€277,370
- Cash +€130,581
up €130,581 (+636%), from €20,548 to €151,129
mainly Receivables within one year (+€275,253) and Trade debts (+€60,658)
- Tangible fixed assets +€50,781
up €50,781 (+9.5%), from €536,899 to €587,680
of which Land and buildings: +€49,416
- Receivables after one year +€32,154
up €32,154 (+2.6%), from €1.2m to €1.3m
- Profit (loss) carried forward -€94,688
down €94,688 (-5.1%), from -€1.9m to -€2.0m
- Trade debts +€60,658
up €60,658 (+128%), from €47,456 to €108,114
- Debts after one year -€37,763
down €37,763 (-50.6%), from €74,594 to €36,832
of which Financial debts: -€37,763
- Gross operating margin -€95,535
down €95,535, from €86,513 to -€9,022
- Depreciation +€8,141
up €8,141 (+49.1%), from €16,568 to €24,709
- Other operating charges +€1,399
up €1,399 (+1.3%), from €106,842 to €108,241
- Financial charges -€922
down €922 (-37.0%), from €2,493 to €1,570
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,228,487 | €2,161,030 | -€67,458 | -3.0% |
| Fixed assets | 21/28 | €536,899 | €587,680 | +€50,781 | +9.5% |
| Tangible fixed assets | 22/27 | €536,899 | €587,680 | +€50,781 | +9.5% |
| Land and buildings | 22 | €536,899 | €586,315 | +€49,416 | +9.2% |
| Furniture and vehicles | 24 | - | €1,365 | +€1,365 | |
| Current assets | 29/58 | €1,691,588 | €1,573,350 | -€118,239 | -7.0% |
| Amounts receivable after more than one year | 29 | €1,236,625 | €1,268,779 | +€32,154 | +2.6% |
| Other amounts receivable | 291 | €1,236,625 | €1,268,779 | +€32,154 | +2.6% |
| Amounts receivable within one year | 40/41 | €386,758 | €111,505 | -€275,253 | -71.2% |
| Trade receivables | 40 | €380,022 | €102,651 | -€277,370 | -73.0% |
| Other amounts receivable | 41 | €6,737 | €8,854 | +€2,117 | +31.4% |
| Cash at bank and in hand | 54/58 | €20,548 | €151,129 | +€130,581 | +636% |
| Deferred charges and accrued income | 490/1 | €47,657 | €41,937 | -€5,721 | -12.0% |
| Total equity and liabilities | 10/49 | €2,228,487 | €2,161,030 | -€67,458 | -3.0% |
| Equity | 10/15 | €1,953,198 | €1,858,510 | -€94,688 | -4.8% |
| Contributions | 10/11 | €3,807,000 | €3,807,000 | = | 0.0% |
| Capital | 10 | €3,807,000 | €3,807,000 | = | 0.0% |
| Issued capital | 100 | €3,807,000 | €3,807,000 | = | 0.0% |
| Reserves | 13 | €10,548 | €10,548 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,548 | €10,548 | = | 0.0% |
| Legal reserve | 130 | €10,548 | €10,548 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,864,350 | -€1,959,038 | -€94,688 | -5.1% |
| Amounts payable | 17/49 | €275,289 | €302,519 | +€27,231 | +9.9% |
| Amounts payable after more than one year | 17 | €74,594 | €36,832 | -€37,763 | -50.6% |
| Financial debts | 170/4 | €40,939 | €3,177 | -€37,763 | -92.2% |
| Other amounts payable | 178/9 | €33,655 | €33,655 | = | 0.0% |
| Amounts payable within one year | 42/48 | €93,706 | €148,994 | +€55,288 | +59.0% |
| Current portion of amounts payable after more than one year | 42 | €40,171 | €40,880 | +€709 | +1.8% |
| Trade debts | 44 | €47,456 | €108,114 | +€60,658 | +128% |
| Suppliers | 440/4 | €47,456 | €108,114 | +€60,658 | +128% |
| Taxes, remuneration and social security | 45 | €6,078 | €0 | -€6,078 | -100% |
| Taxes | 450/3 | €6,078 | €0 | -€6,078 | -100% |
| Accrued charges and deferred income | 492/3 | €106,989 | €116,694 | +€9,705 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,568 | €24,709 | +€8,141 | +49.1% |
| Other operating charges | 640/8 | €106,842 | €108,241 | +€1,399 | +1.3% |
| Gross operating margin | 9900 | €86,513 | -€9,022 | -€95,535 | |
| Operating profit (loss) | 9901 | -€36,897 | -€141,972 | -€105,075 | -285% |
| Financial income | 75/76B | €49,567 | €48,854 | -€713 | -1.4% |
| Recurring financial income | 75 | €49,567 | €48,854 | -€713 | -1.4% |
| Financial charges | 65/66B | €2,493 | €1,570 | -€922 | -37.0% |
| Recurring financial charges | 65 | €2,493 | €1,570 | -€922 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €10,178 | -€94,688 | -€104,866 | |
| Profit (loss) for the period | 9904 | €10,178 | -€94,688 | -€104,866 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,178 | -€94,688 | -€104,866 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.