LION & ROOSTER EXPERIENCE: 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 & ROOSTER EXPERIENCE
Largest movements
- Tangible fixed assets -€13,456
down €13,456 (-16.1%), from €83,820 to €70,364
- Receivables within one year -€8,118
down €8,118 (-38.4%), from €21,136 to €13,018
of which Trade receivables: -€9,730
- Cash +€2,914
up €2,914 (+44.4%), from €6,570 to €9,483
mainly Depreciation (+€13,456) and Other debts (+€12,722)
- Trade debts -€21,964
down €21,964 (-42.0%), from €52,239 to €30,275
- Other debts +€12,722
up €12,722 (+47.3%), from €26,904 to €39,626
- Current portion of long-term debt -€7,849
down €7,849 (-77.6%), from €10,116 to €2,268
- Profit (loss) carried forward +€6,122
up €6,122 (+80.2%), from -€7,633 to -€1,510
- Tax, wage and social debts -€5,425
down €5,425 (-70.2%), from €7,733 to €2,307
- Taxes -€5,237
down €5,237, from €3,778 to -€1,459
- Gross operating margin -€4,715
down €4,715 (-16.3%), from €28,997 to €24,282
- Other operating charges +€2,173
up €2,173 (+66.8%), from €3,251 to €5,424
- Financial charges -€701
down €701 (-64.4%), from €1,089 to €388
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 | €111,526 | €92,866 | -€18,661 | -16.7% |
| Fixed assets | 21/28 | €83,820 | €70,364 | -€13,456 | -16.1% |
| Tangible fixed assets | 22/27 | €83,820 | €70,364 | -€13,456 | -16.1% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | €19,999 | €13,953 | -€6,045 | -30.2% |
| Leasing and similar rights | 25 | €62,094 | €56,411 | -€5,683 | -9.2% |
| Other tangible fixed assets | 26 | €1,727 | €0 | -€1,727 | -100% |
| Current assets | 29/58 | €27,706 | €22,501 | -€5,205 | -18.8% |
| Amounts receivable within one year | 40/41 | €21,136 | €13,018 | -€8,118 | -38.4% |
| Trade receivables | 40 | €19,531 | €9,801 | -€9,730 | -49.8% |
| Other amounts receivable | 41 | €1,605 | €3,217 | +€1,612 | +100% |
| Cash at bank and in hand | 54/58 | €6,570 | €9,483 | +€2,914 | +44.4% |
| Total equity and liabilities | 10/49 | €111,526 | €92,866 | -€18,661 | -16.7% |
| Equity | 10/15 | €12,267 | €18,390 | +€6,122 | +49.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,300 | €1,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,300 | €1,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,300 | €1,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,633 | -€1,510 | +€6,122 | +80.2% |
| Amounts payable | 17/49 | €99,259 | €74,476 | -€24,783 | -25.0% |
| Amounts payable after more than one year | 17 | €2,268 | - | -€2,268 | |
| Financial debts | 170/4 | €2,268 | - | -€2,268 | |
| Amounts payable within one year | 42/48 | €96,991 | €74,476 | -€22,515 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €10,116 | €2,268 | -€7,849 | -77.6% |
| Trade debts | 44 | €52,239 | €30,275 | -€21,964 | -42.0% |
| Suppliers | 440/4 | €52,239 | €30,275 | -€21,964 | -42.0% |
| Taxes, remuneration and social security | 45 | €7,733 | €2,307 | -€5,425 | -70.2% |
| Taxes | 450/3 | €7,733 | €2,307 | -€5,425 | -70.2% |
| Other amounts payable | 47/48 | €26,904 | €39,626 | +€12,722 | +47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,719 | €13,456 | -€263 | -1.9% |
| Other operating charges | 640/8 | €3,251 | €5,424 | +€2,173 | +66.8% |
| Non-recurring operating charges | 66A | €591 | €353 | -€238 | -40.2% |
| Gross operating margin | 9900 | €28,997 | €24,282 | -€4,715 | -16.3% |
| Operating profit (loss) | 9901 | €11,436 | €5,049 | -€6,387 | -55.8% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,089 | €388 | -€701 | -64.4% |
| Recurring financial charges | 65 | €1,089 | €388 | -€701 | -64.4% |
| Profit (loss) for the period before taxes | 9903 | €10,346 | €4,663 | -€5,683 | -54.9% |
| Income taxes | 67/77 | €3,778 | -€1,459 | -€5,237 | |
| Profit (loss) for the period | 9904 | €6,568 | €6,122 | -€446 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,568 | €6,122 | -€446 | -6.8% |
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 23 October 2026 via checked.be.