LION STONE: 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 STONE
Largest movements
- Tangible fixed assets -€59,447
down €59,447 (-2.4%), from €2.5m to €2.4m
- Cash +€27,433
up €27,433 (+142%), from €19,348 to €46,781
mainly Accrued charges and deferred income (+€64,532) and Depreciation (+€59,447)
- Debts after one year -€92,185
down €92,185 (-16.2%), from €569,595 to €477,410
- Accrued charges and deferred income +€64,532
new in 2025: €64,532
- Gross operating margin -€8,754
down €8,754 (-4.2%), from €207,393 to €198,640
- Financial charges +€7,285
up €7,285 (+5.8%), from €125,383 to €132,668
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 | €2,483,792 | €2,452,852 | -€30,939 | -1.2% |
| Fixed assets | 21/28 | €2,464,001 | €2,404,553 | -€59,447 | -2.4% |
| Tangible fixed assets | 22/27 | €2,464,001 | €2,404,553 | -€59,447 | -2.4% |
| Land and buildings | 22 | €2,464,001 | €2,404,553 | -€59,447 | -2.4% |
| Current assets | 29/58 | €19,791 | €48,299 | +€28,508 | +144% |
| Cash at bank and in hand | 54/58 | €19,348 | €46,781 | +€27,433 | +142% |
| Deferred charges and accrued income | 490/1 | €443 | €1,518 | +€1,075 | +243% |
| Total equity and liabilities | 10/49 | €2,483,792 | €2,452,852 | -€30,939 | -1.2% |
| Equity | 10/15 | -€1,322 | -€13,396 | -€12,075 | -914% |
| Profit (loss) carried forward | 14 | -€1,322 | -€13,396 | -€12,075 | -914% |
| Amounts payable | 17/49 | €2,485,113 | €2,466,249 | -€18,865 | -0.8% |
| Amounts payable after more than one year | 17 | €569,595 | €477,410 | -€92,185 | -16.2% |
| Financial debts | 170/4 | €569,595 | €477,410 | -€92,185 | -16.2% |
| Amounts payable within one year | 42/48 | €1,915,519 | €1,924,307 | +€8,788 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €90,519 | €92,185 | +€1,666 | +1.8% |
| Financial debts | 43 | €1,825,000 | €1,825,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,825,000 | €1,825,000 | = | 0.0% |
| Trade debts | 44 | - | €7,122 | +€7,122 | |
| Suppliers | 440/4 | - | €7,122 | +€7,122 | |
| Accrued charges and deferred income | 492/3 | - | €64,532 | +€64,532 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,221 | €59,447 | +€226 | +0.4% |
| Other operating charges | 640/8 | €18,371 | €18,599 | +€229 | +1.2% |
| Gross operating margin | 9900 | €207,393 | €198,640 | -€8,754 | -4.2% |
| Operating profit (loss) | 9901 | €129,801 | €120,593 | -€9,209 | -7.1% |
| Financial income | 75/76B | €255 | - | -€255 | |
| Recurring financial income | 75 | €255 | - | -€255 | |
| Financial charges | 65/66B | €125,383 | €132,668 | +€7,285 | +5.8% |
| Recurring financial charges | 65 | €125,383 | €132,668 | +€7,285 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €4,674 | -€12,075 | -€16,748 | |
| Profit (loss) for the period | 9904 | €4,674 | -€12,075 | -€16,748 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,674 | -€12,075 | -€16,748 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.