Lionix LT: 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 LT
Largest movements
- Financial fixed assets +€2.9m
up €2.9m (+76.7%), from €3.7m to €6.6m
- Receivables after one year -€1.4m
down €1.4m (-12.5%), from €11.2m to €9.8m
- Cash +€951,006
up €951,006 (+811%), from €117,203 to €1.1m
mainly Net result for the year (+€2.2m) and Receivables after one year (+€1.4m)
- Current investments -€300,000
down €300,000 (-23.1%), from €1.3m to €1.0m
- Reserves +€2.2m
up €2.2m (+13.5%), from €16.2m to €18.4m
- Financial income +€1.9m
up €1.9m (+594%), from €327,301 to €2.3m
- Gross operating margin +€46,698
up €46,698 (+87.3%), from -€53,486 to -€6,788
- Taxes -€2,081
down €2,081 (-3.0%), from €68,313 to €66,232
- Other operating charges +€613
up €613 (+119%), from €513 to €1,126
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 | €18,071,496 | €20,260,036 | +€2.2m | +12.1% |
| Fixed assets | 21/28 | €3,720,466 | €6,575,526 | +€2.9m | +76.7% |
| Financial fixed assets | 28 | €3,720,466 | €6,575,526 | +€2.9m | +76.7% |
| Current assets | 29/58 | €14,351,030 | €13,684,509 | -€666,521 | -4.6% |
| Amounts receivable after more than one year | 29 | €11,200,000 | €9,800,000 | -€1.4m | -12.5% |
| Other amounts receivable | 291 | €11,200,000 | €9,800,000 | -€1.4m | -12.5% |
| Amounts receivable within one year | 40/41 | €1,472,581 | €1,585,953 | +€113,372 | +7.7% |
| Other amounts receivable | 41 | €1,472,581 | €1,585,953 | +€113,372 | +7.7% |
| Current investments | 50/53 | €1,300,000 | €1,000,000 | -€300,000 | -23.1% |
| Cash at bank and in hand | 54/58 | €117,203 | €1,068,209 | +€951,006 | +811% |
| Deferred charges and accrued income | 490/1 | €261,247 | €230,348 | -€30,899 | -11.8% |
| Total equity and liabilities | 10/49 | €18,071,496 | €20,260,036 | +€2.2m | +12.1% |
| Equity | 10/15 | €18,058,680 | €20,257,043 | +€2.2m | +12.2% |
| Contributions | 10/11 | €1,812,950 | €1,812,950 | = | 0.0% |
| Reserves | 13 | €16,245,729 | €18,444,092 | +€2.2m | +13.5% |
| Distributable reserves | 133 | €16,245,729 | €18,444,092 | +€2.2m | +13.5% |
| Amounts payable | 17/49 | €12,817 | €2,993 | -€9,824 | -76.6% |
| Amounts payable within one year | 42/48 | €11,164 | €1,448 | -€9,716 | -87.0% |
| Trade debts | 44 | €1,615 | €1,448 | -€167 | -10.3% |
| Suppliers | 440/4 | €1,615 | €1,448 | -€167 | -10.3% |
| Taxes, remuneration and social security | 45 | €9,550 | €0 | -€9,550 | -100% |
| Taxes | 450/3 | €9,550 | €0 | -€9,550 | -100% |
| Accrued charges and deferred income | 492/3 | €1,653 | €1,545 | -€108 | -6.5% |
| Other operating charges | 640/8 | €513 | €1,126 | +€613 | +119% |
| Gross operating margin | 9900 | -€53,486 | -€6,788 | +€46,698 | +87.3% |
| Operating profit (loss) | 9901 | -€53,999 | -€7,915 | +€46,085 | +85.3% |
| Financial income | 75/76B | €327,301 | €2,272,563 | +€1.9m | +594% |
| Recurring financial income | 75 | €327,301 | €2,272,563 | +€1.9m | +594% |
| Financial charges | 65/66B | €51 | €53 | +€1 | +2.9% |
| Recurring financial charges | 65 | €51 | €53 | +€1 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €273,251 | €2,264,595 | +€2.0m | +729% |
| Income taxes | 67/77 | €68,313 | €66,232 | -€2,081 | -3.0% |
| Profit (loss) for the period | 9904 | €204,938 | €2,198,363 | +€2.0m | +973% |
| Profit (loss) for the period to be appropriated | 9905 | €204,938 | €2,198,363 | +€2.0m | +973% |
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 14 October 2026 via checked.be.