Lion Projectmanagement: 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 Projectmanagement
Largest movements
- Receivables within one year +€2,322
up €2,322 (+165.1%), from €1,406 to €3,728
of which Other amounts receivable: +€3,688
- Deferred charges and accrued income +€1,500
up €1,500 (+100.0%), from €1,500 to €3,000
- Profit (loss) carried forward +€15,469
up €15,469, from -€11,384 to €4,085
- Trade debts -€12,756
down €12,756 (-97.5%), from €13,087 to €332
- Tax, wage and social debts +€1,564
new in 2024: €1,564
- Other debts -€452
down €452 (-100.0%), from €452 to €0
- Gross operating margin +€28,506
up €28,506, from -€10,981 to €17,526
- Taxes +€1,564
new in 2024: €1,564
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,155 | €6,981 | +€3,825 | +121.2% |
| Current assets | 29/58 | €3,155 | €6,981 | +€3,825 | +121.2% |
| Amounts receivable within one year | 40/41 | €1,406 | €3,728 | +€2,322 | +165.1% |
| Trade receivables | 40 | €1,366 | €0 | -€1,366 | -100.0% |
| Other amounts receivable | 41 | €41 | €3,728 | +€3,688 | +9080.5% |
| Cash at bank and in hand | 54/58 | €249 | €252 | +€3 | +1.3% |
| Deferred charges and accrued income | 490/1 | €1,500 | €3,000 | +€1,500 | +100.0% |
| Total equity and liabilities | 10/49 | €3,155 | €6,981 | +€3,825 | +121.2% |
| Equity | 10/15 | -€10,384 | €5,085 | +€15,469 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,384 | €4,085 | +€15,469 | |
| Amounts payable | 17/49 | €13,539 | €1,896 | -€11,643 | -86.0% |
| Amounts payable within one year | 42/48 | €13,539 | €1,896 | -€11,643 | -86.0% |
| Trade debts | 44 | €13,087 | €332 | -€12,756 | -97.5% |
| Suppliers | 440/4 | €13,087 | €332 | -€12,756 | -97.5% |
| Taxes, remuneration and social security | 45 | - | €1,564 | +€1,564 | |
| Taxes | 450/3 | - | €1,564 | +€1,564 | |
| Other amounts payable | 47/48 | €452 | €0 | -€452 | -100.0% |
| Other operating charges | 640/8 | €384 | €505 | +€121 | +31.4% |
| Gross operating margin | 9900 | -€10,981 | €17,526 | +€28,506 | |
| Operating profit (loss) | 9901 | -€11,365 | €17,020 | +€28,386 | |
| Financial income | 75/76B | - | €51 | +€51 | |
| Recurring financial income | 75 | - | €51 | +€51 | |
| Financial charges | 65/66B | €19 | €39 | +€20 | +110.2% |
| Recurring financial charges | 65 | €19 | €39 | +€20 | +110.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,384 | €17,033 | +€28,417 | |
| Income taxes | 67/77 | - | €1,564 | +€1,564 | |
| Profit (loss) for the period | 9904 | -€11,384 | €15,469 | +€26,852 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,384 | €15,469 | +€26,852 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.