LionAGE: 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.
LionAGE
Largest movements
- Receivables within one year +€50,777
up €50,777 (+105.2%), from €48,249 to €99,025
of which Other amounts receivable: +€61,851
- Current investments -€29,339
down €29,339 (-84.6%), from €34,681 to €5,342
- Cash +€10,769
up €10,769 (+38.2%), from €28,227 to €38,996
mainly Other debts (+€31,985) and Current investments (+€29,339)
- Financial fixed assets +€2,000
up €2,000 (+2482.9%), from €81 to €2,081
- Other debts +€31,985
up €31,985 (+58259.7%), from €55 to €32,039
- Reserves +€6,892
up €6,892 (+8.3%), from €82,969 to €89,862
- Tax, wage and social debts -€6,062
down €6,062 (-27.7%), from €21,915 to €15,853
- Trade debts +€1,480
up €1,480 (+666.2%), from €222 to €1,702
- Other operating charges +€30,019
up €30,019 (+1640.9%), from €1,829 to €31,849
- Taxes -€11,673
down €11,673 (-69.1%), from €16,895 to €5,222
- Gross operating margin -€10,613
down €10,613 (-21.3%), from €49,852 to €39,239
- Financial income +€8,545
up €8,545 (+2295.8%), from €372 to €8,917
- Financial charges +€2,844
up €2,844 (+210.8%), from €1,349 to €4,193
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 | €111,361 | €145,656 | +€34,295 | +30.8% |
| Fixed assets | 21/28 | €81 | €2,081 | +€2,000 | +2482.9% |
| Financial fixed assets | 28 | €81 | €2,081 | +€2,000 | +2482.9% |
| Current assets | 29/58 | €111,281 | €143,575 | +€32,295 | +29.0% |
| Amounts receivable within one year | 40/41 | €48,249 | €99,025 | +€50,777 | +105.2% |
| Trade receivables | 40 | €12,100 | €1,025 | -€11,075 | -91.5% |
| Other amounts receivable | 41 | €36,149 | €98,000 | +€61,851 | +171.1% |
| Current investments | 50/53 | €34,681 | €5,342 | -€29,339 | -84.6% |
| Cash at bank and in hand | 54/58 | €28,227 | €38,996 | +€10,769 | +38.2% |
| Deferred charges and accrued income | 490/1 | €124 | €211 | +€88 | +70.7% |
| Total equity and liabilities | 10/49 | €111,361 | €145,656 | +€34,295 | +30.8% |
| Equity | 10/15 | €89,169 | €96,062 | +€6,892 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,969 | €89,862 | +€6,892 | +8.3% |
| Distributable reserves | 133 | €82,969 | €89,862 | +€6,892 | +8.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €22,192 | €49,594 | +€27,402 | +123.5% |
| Amounts payable within one year | 42/48 | €22,192 | €49,594 | +€27,402 | +123.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €222 | €1,702 | +€1,480 | +666.2% |
| Suppliers | 440/4 | €222 | €1,702 | +€1,480 | +666.2% |
| Taxes, remuneration and social security | 45 | €21,915 | €15,853 | -€6,062 | -27.7% |
| Taxes | 450/3 | €21,915 | €15,853 | -€6,062 | -27.7% |
| Other amounts payable | 47/48 | €55 | €32,039 | +€31,985 | +58259.7% |
| Other operating charges | 640/8 | €1,829 | €31,849 | +€30,019 | +1640.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €49,852 | €39,239 | -€10,613 | -21.3% |
| Operating profit (loss) | 9901 | €48,023 | €7,390 | -€40,633 | -84.6% |
| Financial income | 75/76B | €372 | €8,917 | +€8,545 | +2295.8% |
| Recurring financial income | 75 | €372 | €8,917 | +€8,545 | +2295.8% |
| Financial charges | 65/66B | €1,349 | €4,193 | +€2,844 | +210.8% |
| Recurring financial charges | 65 | €1,349 | €4,193 | +€2,844 | +210.8% |
| Profit (loss) for the period before taxes | 9903 | €47,046 | €12,114 | -€34,931 | -74.2% |
| Income taxes | 67/77 | €16,895 | €5,222 | -€11,673 | -69.1% |
| Profit (loss) for the period | 9904 | €30,151 | €6,892 | -€23,259 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,151 | €6,892 | -€23,259 | -77.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.