LIONS CONCEPT: 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.
LIONS CONCEPT
Largest movements
- Receivables within one year +€130,328
up €130,328 (+119%), from €109,873 to €240,201
of which Trade receivables: +€119,356
- Tangible fixed assets -€7,676
down €7,676 (-64.9%), from €11,821 to €4,145
of which Leasing and similar rights: -€7,521
- Trade debts +€107,603
up €107,603 (+200%), from €53,672 to €161,275
of which Bills of exchange payable: +€106,677
- Profit (loss) carried forward +€12,955
up €12,955 (+29.1%), from €44,502 to €57,457
- Tax, wage and social debts +€4,570
up €4,570 (+206%), from €2,218 to €6,789
- Gross operating margin +€21,673
up €21,673 (+211%), from €10,280 to €31,953
- Financial income -€4,319
down €4,319 (-97.7%), from €4,419 to €100
of which Non-recurring financial income: -€4,419
- Taxes +€4,184
up €4,184 (+167%), from €2,502 to €6,687
- Depreciation -€4,032
down €4,032 (-59.9%), from €6,733 to €2,701
- Other operating charges +€3,139
up €3,139 (+142%), from €2,204 to €5,343
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 | €136,648 | €259,868 | +€123,220 | +90.2% |
| Fixed assets | 21/28 | €12,271 | €4,595 | -€7,676 | -62.6% |
| Tangible fixed assets | 22/27 | €11,821 | €4,145 | -€7,676 | -64.9% |
| Furniture and vehicles | 24 | €4,300 | €4,145 | -€155 | -3.6% |
| Leasing and similar rights | 25 | €7,521 | - | -€7,521 | |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €124,377 | €255,273 | +€130,896 | +105% |
| Amounts receivable within one year | 40/41 | €109,873 | €240,201 | +€130,328 | +119% |
| Trade receivables | 40 | €69,771 | €189,127 | +€119,356 | +171% |
| Other amounts receivable | 41 | €40,103 | €51,074 | +€10,972 | +27.4% |
| Cash at bank and in hand | 54/58 | €14,504 | €15,073 | +€568 | +3.9% |
| Total equity and liabilities | 10/49 | €136,648 | €259,868 | +€123,220 | +90.2% |
| Equity | 10/15 | €52,562 | €65,517 | +€12,955 | +24.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,502 | €57,457 | +€12,955 | +29.1% |
| Amounts payable | 17/49 | €84,086 | €194,351 | +€110,265 | +131% |
| Amounts payable after more than one year | 17 | €9,909 | €9,909 | = | 0.0% |
| Financial debts | 170/4 | €9,909 | €9,909 | = | 0.0% |
| Amounts payable within one year | 42/48 | €74,177 | €184,442 | +€110,265 | +149% |
| Current portion of amounts payable after more than one year | 42 | €10,492 | €8,583 | -€1,908 | -18.2% |
| Financial debts | 43 | €7,796 | €7,796 | = | 0.0% |
| Credit institutions | 430/8 | €7,796 | €7,796 | = | 0.0% |
| Trade debts | 44 | €53,672 | €161,275 | +€107,603 | +200% |
| Suppliers | 440/4 | €1,324 | €2,249 | +€925 | +69.9% |
| Bills of exchange payable | 441 | €52,348 | €159,025 | +€106,677 | +204% |
| Taxes, remuneration and social security | 45 | €2,218 | €6,789 | +€4,570 | +206% |
| Taxes | 450/3 | €2,218 | €6,789 | +€4,570 | +206% |
| Remuneration, social security and pensions | 62 | €1,871 | €4,157 | +€2,286 | +122% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,733 | €2,701 | -€4,032 | -59.9% |
| Other operating charges | 640/8 | €2,204 | €5,343 | +€3,139 | +142% |
| Gross operating margin | 9900 | €10,280 | €31,953 | +€21,673 | +211% |
| Operating profit (loss) | 9901 | -€529 | €19,752 | +€20,281 | |
| Financial income | 75/76B | €4,419 | €100 | -€4,319 | -97.7% |
| Recurring financial income | 75 | €4,419 | €100 | -€4,319 | -97.7% |
| Non-recurring financial income | 76B | €4,419 | - | -€4,419 | |
| Financial charges | 65/66B | €829 | €211 | -€619 | -74.6% |
| Recurring financial charges | 65 | €829 | €211 | -€619 | -74.6% |
| Profit (loss) for the period before taxes | 9903 | €3,061 | €19,642 | +€16,580 | +542% |
| Income taxes | 67/77 | €2,502 | €6,687 | +€4,184 | +167% |
| Profit (loss) for the period | 9904 | €559 | €12,955 | +€12,396 | +2,217% |
| Profit (loss) for the period to be appropriated | 9905 | €559 | €12,955 | +€12,396 | +2,217% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.