Lion Privak: 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 Privak
Largest movements
- Financial fixed assets -€669,667
down €669,667 (-10.1%), from €6.6m to €6.0m
- Current investments -€375,000
no longer reported in 2025 (was €375,000)
- Cash +€110,375
up €110,375 (+525%), from €21,004 to €131,379
mainly Investment in fixed assets (net) (+€669,667) and Current investments (+€375,000)
- Profit (loss) carried forward -€934,692
down €934,692 (-19.3%), from -€4.8m to -€5.8m
- Financial income -€61,983
down €61,983 (-98.2%), from €63,089 to €1,106
- Financial charges -€25,990
down €25,990 (-2.8%), from €915,226 to €889,236
of which Non-recurring financial charges: -€25,228
- Gross operating margin +€3,947
up €3,947 (+8.1%), from -€48,949 to -€45,002
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 | €7,045,778 | €6,111,086 | -€934,692 | -13.3% |
| Fixed assets | 21/28 | €6,645,559 | €5,975,892 | -€669,667 | -10.1% |
| Financial fixed assets | 28 | €6,645,559 | €5,975,892 | -€669,667 | -10.1% |
| Current assets | 29/58 | €400,219 | €135,194 | -€265,025 | -66.2% |
| Current investments | 50/53 | €375,000 | - | -€375,000 | |
| Cash at bank and in hand | 54/58 | €21,004 | €131,379 | +€110,375 | +525% |
| Deferred charges and accrued income | 490/1 | €4,215 | €3,815 | -€400 | -9.5% |
| Total equity and liabilities | 10/49 | €7,045,778 | €6,111,086 | -€934,692 | -13.3% |
| Equity | 10/15 | €7,033,278 | €6,098,586 | -€934,692 | -13.3% |
| Contributions | 10/11 | €11,781,600 | €11,781,600 | = | 0.0% |
| Capital | 10 | €11,781,600 | €11,781,600 | = | 0.0% |
| Issued capital | 100 | €13,581,600 | €13,581,600 | = | 0.0% |
| Uncalled capital | 101 | €1,800,000 | €1,800,000 | = | 0.0% |
| Reserves | 13 | €82,283 | €82,283 | = | 0.0% |
| Non-distributable reserves | 130/1 | €82,283 | €82,283 | = | 0.0% |
| Legal reserve | 130 | €82,283 | €82,283 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,830,605 | -€5,765,297 | -€934,692 | -19.3% |
| Amounts payable | 17/49 | €12,500 | €12,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,500 | €12,500 | = | 0.0% |
| Trade debts | 44 | €12,500 | €12,500 | = | 0.0% |
| Suppliers | 440/4 | €12,500 | €12,500 | = | 0.0% |
| Other operating charges | 640/8 | €968 | €1,107 | +€140 | +14.5% |
| Gross operating margin | 9900 | -€48,949 | -€45,002 | +€3,947 | +8.1% |
| Operating profit (loss) | 9901 | -€49,916 | -€46,110 | +€3,807 | +7.6% |
| Financial income | 75/76B | €63,089 | €1,106 | -€61,983 | -98.2% |
| Recurring financial income | 75 | €63,089 | €1,106 | -€61,983 | -98.2% |
| Financial charges | 65/66B | €915,226 | €889,236 | -€25,990 | -2.8% |
| Recurring financial charges | 65 | €1,136 | €374 | -€762 | -67.1% |
| Non-recurring financial charges | 66B | €914,090 | €888,863 | -€25,228 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€902,054 | -€934,240 | -€32,186 | -3.6% |
| Income taxes | 67/77 | €770 | €452 | -€318 | -41.3% |
| Profit (loss) for the period | 9904 | -€902,823 | -€934,692 | -€31,868 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€902,823 | -€934,692 | -€31,868 | -3.5% |
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.