Lion's consulting: 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's consulting
Largest movements
- Cash -€8,002
down €8,002 (-17.0%), from €47,151 to €39,149
mainly Contributions, distributions and other (-€10,000) and Other debts (-€4,250)
- Tangible fixed assets +€1,177
up €1,177 (+43.4%), from €2,709 to €3,886
- Other debts -€4,250
down €4,250 (-33.3%), from €12,750 to €8,500
- Tax, wage and social debts -€2,764
down €2,764 (-20.5%), from €13,480 to €10,716
of which Taxes: -€3,281
- Profit (loss) carried forward +€2,125
up €2,125 (+16.6%), from €12,773 to €14,898
- Trade debts -€1,846
down €1,846 (-60.8%), from €3,039 to €1,193
- Gross operating margin -€5,601
down €5,601 (-22.4%), from €25,027 to €19,426
- Taxes -€1,227
down €1,227 (-21.9%), from €5,609 to €4,381
- Depreciation +€367
up €367 (+33.3%), from €1,104 to €1,471
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 | €52,112 | €45,377 | -€6,734 | -12.9% |
| Fixed assets | 21/28 | €2,709 | €3,886 | +€1,177 | +43.4% |
| Tangible fixed assets | 22/27 | €2,709 | €3,886 | +€1,177 | +43.4% |
| Furniture and vehicles | 24 | €2,709 | €3,886 | +€1,177 | +43.4% |
| Current assets | 29/58 | €49,402 | €41,491 | -€7,911 | -16.0% |
| Amounts receivable within one year | 40/41 | €2,252 | €2,343 | +€91 | +4.0% |
| Trade receivables | 40 | €2,252 | €724 | -€1,528 | -67.9% |
| Other amounts receivable | 41 | - | €1,619 | +€1,619 | |
| Cash at bank and in hand | 54/58 | €47,151 | €39,149 | -€8,002 | -17.0% |
| Total equity and liabilities | 10/49 | €52,112 | €45,377 | -€6,734 | -12.9% |
| Equity | 10/15 | €14,773 | €16,898 | +€2,125 | +14.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,773 | €14,898 | +€2,125 | +16.6% |
| Amounts payable | 17/49 | €37,339 | €28,479 | -€8,860 | -23.7% |
| Amounts payable within one year | 42/48 | €37,339 | €28,479 | -€8,860 | -23.7% |
| Trade debts | 44 | €3,039 | €1,193 | -€1,846 | -60.8% |
| Suppliers | 440/4 | €3,039 | €1,193 | -€1,846 | -60.8% |
| Advances received on contracts in progress | 46 | €8,071 | €8,071 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €13,480 | €10,716 | -€2,764 | -20.5% |
| Taxes | 450/3 | €13,456 | €10,175 | -€3,281 | -24.4% |
| Remuneration and social security | 454/9 | €24 | €542 | +€517 | +2,130% |
| Other amounts payable | 47/48 | €12,750 | €8,500 | -€4,250 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,104 | €1,471 | +€367 | +33.3% |
| Other operating charges | 640/8 | €682 | €885 | +€203 | +29.7% |
| Gross operating margin | 9900 | €25,027 | €19,426 | -€5,601 | -22.4% |
| Operating profit (loss) | 9901 | €23,241 | €17,070 | -€6,171 | -26.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €767 | €564 | -€203 | -26.5% |
| Recurring financial charges | 65 | €767 | €564 | -€203 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €22,475 | €16,507 | -€5,968 | -26.6% |
| Income taxes | 67/77 | €5,609 | €4,381 | -€1,227 | -21.9% |
| Profit (loss) for the period | 9904 | €16,866 | €12,125 | -€4,741 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,866 | €12,125 | -€4,741 | -28.1% |
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 31 October 2026 via checked.be.