LION PRODUCTS: what changed
What changed
LION PRODUCTS
NACE 82.920, Office administrative, office support and other business support activities
filed annual accounts (NBB)
Net result for the year
€9,931
2024 · -€123,051+€132,982
Equity
€697,932
2024 · €688,001+€9,931
Cash
€123,310
2024 · €64,425+€58,885
Balance sheet total
€7.0m
2024 · €7.4m-€396,506
Largest movements
Assets
- Receivables within one year -€315,057
down €315,057 (-5.6%), from €5.7m to €5.3m
of which Trade receivables: -€495,264
- Receivables after one year -€183,500
down €183,500 (-17.9%), from €1.0m to €841,885
Equity and liabilities
- Trade debts -€761,371
down €761,371 (-29.5%), from €2.6m to €1.8m
- Other debts +€386,862
up €386,862 (+25.0%), from €1.5m to €1.9m
- Current portion of long-term debt -€124,795
down €124,795 (-69.2%), from €180,270 to €55,476
- Advances received +€109,000
new in 2025: €109,000
Income statement
- Gross operating margin +€190,119
up €190,119 (+26.6%), from €715,779 to €905,898
- Staff costs +€76,332
up €76,332 (+13.8%), from €554,170 to €630,503
- Write-downs -€20,905
down €20,905, from €9,805 to -€11,100
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€123,051
Gross operating margin
+€190,119
Staff costs
-€76,332
Depreciation
+€4,970
Write-downs
+€20,905
Other operating charges
+€3,607
Financial income
-€8,000
Financial charges
-€2,471
Taxes
+€185
Result 2025
€9,931
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€237,304
Investment
-€1,041
Financing
-€177,378
Cash 2024
€64,425
From operations (derived)
+€237,304
Net result for the year
+€9,931
Depreciation
+€32,282
Receivables after one year
+€183,500
Stocks and contracts
-€58,565
Receivables within one year
+€315,057
Deferred charges and accrued income
-€15,842
Trade debts
-€761,371
Tax, wage and social debts
+€8,921
Advances received
+€109,000
Other debts
+€386,862
Accrued charges and deferred income
+€27,530
Investment (derived)
-€1,041
Investment in fixed assets (net)
-€1,041
Financing
-€177,378
Debts after one year
-€55,476
Current portion of long-term debt
-€124,795
Short-term financial debts
+€2,892
Cash 2025
€123,310
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,441,454 | €7,044,949 | -€396,506 | -5.3% |
| Fixed assets | 21/28 | €123,085 | €91,844 | -€31,241 | -25.4% |
| Tangible fixed assets | 22/27 | €121,585 | €90,344 | -€31,241 | -25.7% |
| Plant, machinery and equipment | 23 | €82,541 | €65,757 | -€16,784 | -20.3% |
| Furniture and vehicles | 24 | €3,954 | €3,358 | -€596 | -15.1% |
| Leasing and similar rights | 25 | €35,091 | €21,229 | -€13,862 | -39.5% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €7,318,369 | €6,953,105 | -€365,264 | -5.0% |
| Amounts receivable after more than one year | 29 | €1,025,385 | €841,885 | -€183,500 | -17.9% |
| Other amounts receivable | 291 | €1,025,385 | €841,885 | -€183,500 | -17.9% |
| Stocks and contracts in progress | 3 | €521,597 | €580,162 | +€58,565 | +11.2% |
| Stocks | 30/36 | €521,597 | €580,162 | +€58,565 | +11.2% |
| Amounts receivable within one year | 40/41 | €5,657,102 | €5,342,045 | -€315,057 | -5.6% |
| Trade receivables | 40 | €4,833,319 | €4,338,055 | -€495,264 | -10.2% |
| Other amounts receivable | 41 | €823,783 | €1,003,990 | +€180,207 | +21.9% |
| Cash at bank and in hand | 54/58 | €64,425 | €123,310 | +€58,885 | +91.4% |
| Deferred charges and accrued income | 490/1 | €49,861 | €65,702 | +€15,842 | +31.8% |
| Total equity and liabilities | 10/49 | €7,441,454 | €7,044,949 | -€396,506 | -5.3% |
| Equity | 10/15 | €688,001 | €697,932 | +€9,931 | +1.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €626,501 | €636,432 | +€9,931 | +1.6% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €620,351 | €630,282 | +€9,931 | +1.6% |
| Amounts payable | 17/49 | €6,753,454 | €6,347,017 | -€406,436 | -6.0% |
| Amounts payable after more than one year | 17 | €606,339 | €550,864 | -€55,476 | -9.1% |
| Financial debts | 170/4 | €606,339 | €550,864 | -€55,476 | -9.1% |
| Amounts payable within one year | 42/48 | €6,047,466 | €5,668,976 | -€378,490 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €180,270 | €55,476 | -€124,795 | -69.2% |
| Financial debts | 43 | €1,669,484 | €1,672,376 | +€2,892 | +0.2% |
| Credit institutions | 430/8 | €1,669,484 | €1,672,376 | +€2,892 | +0.2% |
| Trade debts | 44 | €2,585,087 | €1,823,717 | -€761,371 | -29.5% |
| Suppliers | 440/4 | €2,585,087 | €1,823,717 | -€761,371 | -29.5% |
| Advances received on contracts in progress | 46 | - | €109,000 | +€109,000 | |
| Taxes, remuneration and social security | 45 | €67,741 | €76,662 | +€8,921 | +13.2% |
| Taxes | 450/3 | €1,088 | €1,088 | = | 0.0% |
| Remuneration and social security | 454/9 | €66,653 | €75,574 | +€8,921 | +13.4% |
| Other amounts payable | 47/48 | €1,544,884 | €1,931,746 | +€386,862 | +25.0% |
| Accrued charges and deferred income | 492/3 | €99,648 | €127,178 | +€27,530 | +27.6% |
| Remuneration, social security and pensions | 62 | €554,170 | €630,503 | +€76,332 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,252 | €32,282 | -€4,970 | -13.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,805 | -€11,100 | -€20,905 | |
| Other operating charges | 640/8 | €3,969 | €362 | -€3,607 | -90.9% |
| Gross operating margin | 9900 | €715,779 | €905,898 | +€190,119 | +26.6% |
| Operating profit (loss) | 9901 | €110,582 | €253,851 | +€143,268 | +130% |
| Financial income | 75/76B | €19,512 | €11,512 | -€8,000 | -41.0% |
| Recurring financial income | 75 | €19,512 | €11,512 | -€8,000 | -41.0% |
| Financial charges | 65/66B | €252,057 | €254,528 | +€2,471 | +1.0% |
| Recurring financial charges | 65 | €252,057 | €254,528 | +€2,471 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€121,963 | €10,834 | +€132,797 | |
| Income taxes | 67/77 | €1,088 | €903 | -€185 | -17.0% |
| Profit (loss) for the period | 9904 | -€123,051 | €9,931 | +€132,982 | |
| Profit (loss) for the period to be appropriated | 9905 | -€123,051 | €9,931 | +€132,982 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.