LIONIX: 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.
LIONIX
Largest movements
- Receivables within one year -€47,344
down €47,344 (-37.2%), from €127,396 to €80,052
of which Trade receivables: -€45,811
- Cash -€20,483
down €20,483 (-30.2%), from €67,789 to €47,306
mainly Contributions, distributions and other (-€32,269) and Current portion of long-term debt (-€22,713)
- Tangible fixed assets -€7,958
down €7,958 (-67.3%), from €11,822 to €3,864
of which Furniture and vehicles: -€5,219
- Reserves -€31,700
down €31,700 (-28.7%), from €110,540 to €78,840
- Current portion of long-term debt -€22,713
down €22,713 (-100.0%), from €22,713 to €0
- Trade debts -€15,200
down €15,200 (-92.6%), from €16,418 to €1,218
- Accrued charges and deferred income -€4,900
down €4,900 (-100.0%), from €4,900 to €0
- Tax, wage and social debts -€2,186
down €2,186 (-29.1%), from €7,512 to €5,326
- Gross operating margin -€3,570
down €3,570 (-18.7%), from €19,063 to €15,493
- Taxes -€1,312
down €1,312 (-27.3%), from €4,805 to €3,493
- Other operating charges +€1,079
up €1,079 (+208.6%), from €517 to €1,597
- Financial charges +€226
up €226 (+16.1%), from €1,404 to €1,630
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 | €208,336 | €132,162 | -€76,174 | -36.6% |
| Fixed assets | 21/28 | €11,901 | €3,942 | -€7,958 | -66.9% |
| Tangible fixed assets | 22/27 | €11,822 | €3,864 | -€7,958 | -67.3% |
| Furniture and vehicles | 24 | €7,296 | €2,078 | -€5,219 | -71.5% |
| Other tangible fixed assets | 26 | €4,526 | €1,786 | -€2,740 | -60.5% |
| Financial fixed assets | 28 | €79 | €79 | = | 0.0% |
| Current assets | 29/58 | €196,435 | €128,220 | -€68,216 | -34.7% |
| Amounts receivable within one year | 40/41 | €127,396 | €80,052 | -€47,344 | -37.2% |
| Trade receivables | 40 | €58,792 | €12,981 | -€45,811 | -77.9% |
| Other amounts receivable | 41 | €68,604 | €67,071 | -€1,533 | -2.2% |
| Cash at bank and in hand | 54/58 | €67,789 | €47,306 | -€20,483 | -30.2% |
| Deferred charges and accrued income | 490/1 | €1,250 | €862 | -€388 | -31.1% |
| Total equity and liabilities | 10/49 | €208,336 | €132,162 | -€76,174 | -36.6% |
| Equity | 10/15 | €125,349 | €93,918 | -€31,431 | -25.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €110,540 | €78,840 | -€31,700 | -28.7% |
| Distributable reserves | 133 | €110,540 | €78,840 | -€31,700 | -28.7% |
| Profit (loss) carried forward | 14 | €8,609 | €8,878 | +€269 | +3.1% |
| Amounts payable | 17/49 | €82,987 | €38,244 | -€44,743 | -53.9% |
| Amounts payable within one year | 42/48 | €78,087 | €38,244 | -€39,843 | -51.0% |
| Current portion of amounts payable after more than one year | 42 | €22,713 | €0 | -€22,713 | -100.0% |
| Trade debts | 44 | €16,418 | €1,218 | -€15,200 | -92.6% |
| Suppliers | 440/4 | €16,418 | €1,218 | -€15,200 | -92.6% |
| Taxes, remuneration and social security | 45 | €7,512 | €5,326 | -€2,186 | -29.1% |
| Taxes | 450/3 | €7,512 | €5,326 | -€2,186 | -29.1% |
| Other amounts payable | 47/48 | €31,445 | €31,700 | +€255 | +0.8% |
| Accrued charges and deferred income | 492/3 | €4,900 | €0 | -€4,900 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,899 | €7,958 | +€59 | +0.7% |
| Other operating charges | 640/8 | €517 | €1,597 | +€1,079 | +208.6% |
| Gross operating margin | 9900 | €19,063 | €15,493 | -€3,570 | -18.7% |
| Operating profit (loss) | 9901 | €10,647 | €5,938 | -€4,709 | -44.2% |
| Financial income | 75/76B | €1 | €22 | +€21 | +1920.7% |
| Recurring financial income | 75 | €1 | €22 | +€21 | +1920.7% |
| Financial charges | 65/66B | €1,404 | €1,630 | +€226 | +16.1% |
| Recurring financial charges | 65 | €1,404 | €1,630 | +€226 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €9,244 | €4,331 | -€4,913 | -53.2% |
| Income taxes | 67/77 | €4,805 | €3,493 | -€1,312 | -27.3% |
| Profit (loss) for the period | 9904 | €4,439 | €838 | -€3,601 | -81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,439 | €838 | -€3,601 | -81.1% |
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 10 October 2026 via checked.be.