LIONARIES SRL: 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.
LIONARIES SRL
Largest movements
- Tangible fixed assets -€26,182
down €26,182 (-7.3%), from €360,209 to €334,027
of which Land and buildings: -€21,524
- Cash +€7,167
up €7,167 (+442%), from €1,623 to €8,790
mainly Depreciation (+€26,182) and Receivables within one year (+€7,037)
- Receivables within one year -€7,037
down €7,037 (-98.3%), from €7,162 to €125
of which Trade receivables: -€6,388
- Debts after one year -€11,298
down €11,298 (-3.1%), from €364,839 to €353,541
of which Financial debts: -€13,768
- Profit (loss) carried forward -€8,728
down €8,728 (-32.0%), from -€27,249 to -€35,977
- Trade debts -€5,707
no longer reported in 2025 (was €5,707)
- Gross operating margin +€12,872
up €12,872 (+122%), from €10,511 to €23,383
- Depreciation -€2,627
down €2,627 (-9.1%), from €28,809 to €26,182
- Other operating charges +€1,889
up €1,889 (+488%), from €387 to €2,276
- Financial charges -€458
down €458 (-11.1%), from €4,111 to €3,653
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 | €368,993 | €342,942 | -€26,051 | -7.1% |
| Fixed assets | 21/28 | €360,209 | €334,027 | -€26,182 | -7.3% |
| Tangible fixed assets | 22/27 | €360,209 | €334,027 | -€26,182 | -7.3% |
| Land and buildings | 22 | €352,049 | €330,524 | -€21,524 | -6.1% |
| Furniture and vehicles | 24 | €4,042 | €1,444 | -€2,599 | -64.3% |
| Other tangible fixed assets | 26 | €4,117 | €2,059 | -€2,059 | -50.0% |
| Current assets | 29/58 | €8,784 | €8,915 | +€131 | +1.5% |
| Amounts receivable within one year | 40/41 | €7,162 | €125 | -€7,037 | -98.3% |
| Trade receivables | 40 | €6,388 | - | -€6,388 | |
| Other amounts receivable | 41 | €774 | €125 | -€649 | -83.8% |
| Cash at bank and in hand | 54/58 | €1,623 | €8,790 | +€7,167 | +442% |
| Total equity and liabilities | 10/49 | €368,993 | €342,942 | -€26,051 | -7.1% |
| Equity | 10/15 | -€26,449 | -€35,177 | -€8,728 | -33.0% |
| Contributions | 10/11 | €800 | €800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,249 | -€35,977 | -€8,728 | -32.0% |
| Amounts payable | 17/49 | €395,442 | €378,119 | -€17,323 | -4.4% |
| Amounts payable after more than one year | 17 | €364,839 | €353,541 | -€11,298 | -3.1% |
| Financial debts | 170/4 | €242,692 | €228,924 | -€13,768 | -5.7% |
| Other amounts payable | 178/9 | €122,147 | €124,617 | +€2,470 | +2.0% |
| Amounts payable within one year | 42/48 | €30,603 | €24,578 | -€6,025 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €13,574 | €13,768 | +€194 | +1.4% |
| Trade debts | 44 | €5,707 | - | -€5,707 | |
| Suppliers | 440/4 | €5,707 | - | -€5,707 | |
| Taxes, remuneration and social security | 45 | - | €488 | +€488 | |
| Taxes | 450/3 | - | €488 | +€488 | |
| Other amounts payable | 47/48 | €11,322 | €10,322 | -€1,000 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,809 | €26,182 | -€2,627 | -9.1% |
| Other operating charges | 640/8 | €387 | €2,276 | +€1,889 | +488% |
| Gross operating margin | 9900 | €10,511 | €23,383 | +€12,872 | +122% |
| Operating profit (loss) | 9901 | -€18,685 | -€5,075 | +€13,610 | +72.8% |
| Financial income | 75/76B | €33 | - | -€33 | |
| Recurring financial income | 75 | €33 | - | -€33 | |
| Financial charges | 65/66B | €4,111 | €3,653 | -€458 | -11.1% |
| Recurring financial charges | 65 | €4,111 | €3,653 | -€458 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€22,763 | -€8,728 | +€14,035 | +61.7% |
| Profit (loss) for the period | 9904 | -€22,763 | -€8,728 | +€14,035 | +61.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,763 | -€8,728 | +€14,035 | +61.7% |
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 24 October 2026 via checked.be.