LION SERVICES: 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 SERVICES
Largest movements
- Tangible fixed assets -€15,395
down €15,395 (-6.8%), from €227,501 to €212,106
- Cash -€3,205
down €3,205 (-66.1%), from €4,849 to €1,644
mainly Other debts (-€12,738) and Contributions, distributions and other (-€12,666)
- Other debts -€12,738
down €12,738 (-38.6%), from €33,035 to €20,297
- Revaluation surpluses -€12,664
down €12,664 (-7.7%), from €164,622 to €151,958
- Profit (loss) carried forward +€6,802
up €6,802 (+47.8%), from €14,242 to €21,044
- Depreciation -€1,782
down €1,782 (-10.4%), from €17,177 to €15,395
- Gross operating margin +€1,600
up €1,600 (+6.5%), from €24,699 to €26,299
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.
Cash bridge derived
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 | €232,350 | €213,750 | -€18,600 | -8.0% |
| Fixed assets | 21/28 | €227,501 | €212,106 | -€15,395 | -6.8% |
| Tangible fixed assets | 22/27 | €227,501 | €212,106 | -€15,395 | -6.8% |
| Land and buildings | 22 | €227,501 | €212,106 | -€15,395 | -6.8% |
| Current assets | 29/58 | €4,849 | €1,644 | -€3,205 | -66.1% |
| Cash at bank and in hand | 54/58 | €4,849 | €1,644 | -€3,205 | -66.1% |
| Total equity and liabilities | 10/49 | €232,350 | €213,750 | -€18,600 | -8.0% |
| Equity | 10/15 | €199,315 | €193,453 | -€5,862 | -2.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €164,622 | €151,958 | -€12,664 | -7.7% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,242 | €21,044 | +€6,802 | +47.8% |
| Amounts payable | 17/49 | €33,035 | €20,297 | -€12,738 | -38.6% |
| Amounts payable within one year | 42/48 | €33,035 | €20,297 | -€12,738 | -38.6% |
| Other amounts payable | 47/48 | €33,035 | €20,297 | -€12,738 | -38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,177 | €15,395 | -€1,782 | -10.4% |
| Other operating charges | 640/8 | €2,280 | €2,351 | +€71 | +3.1% |
| Gross operating margin | 9900 | €24,699 | €26,299 | +€1,600 | +6.5% |
| Operating profit (loss) | 9901 | €5,242 | €8,553 | +€3,311 | +63.2% |
| Financial charges | 65/66B | €2,011 | €1,749 | -€262 | -13.0% |
| Recurring financial charges | 65 | €2,011 | €1,749 | -€262 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €3,231 | €6,804 | +€3,573 | +110.6% |
| Profit (loss) for the period | 9904 | €3,231 | €6,804 | +€3,573 | +110.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,231 | €6,804 | +€3,573 | +110.6% |
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 11 October 2026 via checked.be.