LIONER: 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.
LIONER
Largest movements
- Receivables within one year +€11,723
up €11,723 (+652%), from €1,798 to €13,520
of which Trade receivables: +€6,466
- Cash +€11,027
new in 2024: €11,027
mainly Net result for the year (+€16,614) and Tax, wage and social debts (+€6,790)
- Stocks and contracts +€2,308
new in 2024: €2,308
- Profit (loss) carried forward +€16,614
up €16,614, from -€1,645 to €14,970
- Tax, wage and social debts +€6,790
new in 2024: €6,790
of which Taxes: +€4,477
- Trade debts +€1,674
new in 2024: €1,674
- Gross operating margin +€25,194
up €25,194 (+2,711%), from €929 to €26,123
- Taxes +€4,247
new in 2024: €4,247
- Staff costs +€4,054
new in 2024: €4,054
- Financial charges +€717
up €717 (+774%), from €93 to €810
- Other operating charges +€599
new in 2024: €599
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,798 | €26,855 | +€25,057 | +1,394% |
| Current assets | 29/58 | €1,798 | €26,855 | +€25,057 | +1,394% |
| Stocks and contracts in progress | 3 | - | €2,308 | +€2,308 | |
| Stocks | 30/36 | - | €2,308 | +€2,308 | |
| Amounts receivable within one year | 40/41 | €1,798 | €13,520 | +€11,723 | +652% |
| Trade receivables | 40 | - | €6,466 | +€6,466 | |
| Other amounts receivable | 41 | €1,798 | €7,055 | +€5,257 | +292% |
| Cash at bank and in hand | 54/58 | - | €11,027 | +€11,027 | |
| Total equity and liabilities | 10/49 | €1,798 | €26,855 | +€25,057 | +1,394% |
| Equity | 10/15 | -€1,645 | €14,970 | +€16,614 | |
| Profit (loss) carried forward | 14 | -€1,645 | €14,970 | +€16,614 | |
| Amounts payable | 17/49 | €3,442 | €11,885 | +€8,443 | +245% |
| Amounts payable within one year | 42/48 | €3,442 | €11,885 | +€8,443 | +245% |
| Financial debts | 43 | €21 | - | -€21 | |
| Credit institutions | 430/8 | €21 | - | -€21 | |
| Trade debts | 44 | - | €1,674 | +€1,674 | |
| Suppliers | 440/4 | - | €1,674 | +€1,674 | |
| Taxes, remuneration and social security | 45 | - | €6,790 | +€6,790 | |
| Taxes | 450/3 | - | €4,477 | +€4,477 | |
| Remuneration and social security | 454/9 | - | €2,314 | +€2,314 | |
| Other amounts payable | 47/48 | €3,421 | €3,421 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €4,054 | +€4,054 | |
| Other operating charges | 640/8 | - | €599 | +€599 | |
| Gross operating margin | 9900 | €929 | €26,123 | +€25,194 | +2,711% |
| Operating profit (loss) | 9901 | €929 | €21,470 | +€20,541 | +2,210% |
| Financial income | 75/76B | - | €201 | +€201 | |
| Recurring financial income | 75 | - | €201 | +€201 | |
| Financial charges | 65/66B | €93 | €810 | +€717 | +774% |
| Recurring financial charges | 65 | €93 | €810 | +€717 | +774% |
| Profit (loss) for the period before taxes | 9903 | €837 | €20,861 | +€20,024 | +2,393% |
| Income taxes | 67/77 | - | €4,247 | +€4,247 | |
| Profit (loss) for the period | 9904 | €837 | €16,614 | +€15,778 | +1,886% |
| Profit (loss) for the period to be appropriated | 9905 | €837 | €16,614 | +€15,778 | +1,886% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.