LionRock: 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.
LionRock
Largest movements
- Cash -€1,398
down €1,398 (-44.0%), from €3,179 to €1,782
mainly Net result for the year (-€25,076)
- Deferred charges and accrued income -€50
down €50 (-36.6%), from €135 to €86
- Profit (loss) carried forward -€25,076
down €25,076 (-700.9%), from -€3,578 to -€28,654
- Other debts +€22,423
up €22,423 (+1462.4%), from €1,533 to €23,956
- Trade debts +€974
up €974 (+291.5%), from €334 to €1,308
- Tax, wage and social debts +€233
up €233 (+935.4%), from €25 to €257
- Gross operating margin -€17,614
down €17,614 (-549.5%), from -€3,205 to -€20,820
- Financial charges +€2,658
up €2,658 (+829.3%), from €321 to €2,978
- Other operating charges +€994
up €994 (+3660.7%), from €27 to €1,021
- Taxes +€233
up €233 (+935.4%), from €25 to €257
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 | €3,314 | €1,867 | -€1,447 | -43.7% |
| Current assets | 29/58 | €3,314 | €1,867 | -€1,447 | -43.7% |
| Cash at bank and in hand | 54/58 | €3,179 | €1,782 | -€1,398 | -44.0% |
| Deferred charges and accrued income | 490/1 | €135 | €86 | -€50 | -36.6% |
| Total equity and liabilities | 10/49 | €3,314 | €1,867 | -€1,447 | -43.7% |
| Equity | 10/15 | €1,422 | -€23,654 | -€25,076 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,578 | -€28,654 | -€25,076 | -700.9% |
| Amounts payable | 17/49 | €1,892 | €25,522 | +€23,629 | +1248.7% |
| Amounts payable within one year | 42/48 | €1,892 | €25,522 | +€23,629 | +1248.7% |
| Trade debts | 44 | €334 | €1,308 | +€974 | +291.5% |
| Suppliers | 440/4 | €334 | €1,308 | +€974 | +291.5% |
| Taxes, remuneration and social security | 45 | €25 | €257 | +€233 | +935.4% |
| Taxes | 450/3 | €25 | €257 | +€233 | +935.4% |
| Other amounts payable | 47/48 | €1,533 | €23,956 | +€22,423 | +1462.4% |
| Other operating charges | 640/8 | €27 | €1,021 | +€994 | +3660.7% |
| Gross operating margin | 9900 | -€3,205 | -€20,820 | -€17,614 | -549.5% |
| Operating profit (loss) | 9901 | -€3,232 | -€21,841 | -€18,608 | -575.7% |
| Financial charges | 65/66B | €321 | €2,978 | +€2,658 | +829.3% |
| Recurring financial charges | 65 | €321 | €2,978 | +€2,658 | +829.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,553 | -€24,819 | -€21,266 | -598.5% |
| Income taxes | 67/77 | €25 | €257 | +€233 | +935.4% |
| Profit (loss) for the period | 9904 | -€3,578 | -€25,076 | -€21,499 | -600.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,578 | -€25,076 | -€21,499 | -600.9% |
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.