LIONS FACADE: 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 FACADE
Largest movements
- Receivables within one year -€244,139
down €244,139 (-83.6%), from €292,146 to €48,007
of which Trade receivables: -€251,919
- Deferred charges and accrued income -€4,138
no longer reported in 2025 (was €4,138)
- Profit (loss) carried forward -€581,383
down €581,383, from €179,117 to -€402,266
- Trade debts +€421,307
new in 2025: €421,307
- Tax, wage and social debts -€57,983
down €57,983 (-56.2%), from €103,093 to €45,110
of which Taxes: -€62,102
- Other debts -€28,183
no longer reported in 2025 (was €28,183)
- Contributions +€4,856
up €4,856 (+6.4%), from €75,500 to €80,356
- Turnover -€1.6m
no longer reported in 2025 (was €1.6m)
- Purchases and services -€1.4m
no longer reported in 2025 (was €1.4m)
- Gross operating margin -€588,631
down €588,631, from €193,368 to -€395,262
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 | €385,893 | €144,507 | -€241,386 | -62.6% |
| Fixed assets | 21/28 | €25,561 | €28,883 | +€3,322 | +13.0% |
| Tangible fixed assets | 22/27 | €24,261 | €25,583 | +€1,322 | +5.4% |
| Plant, machinery and equipment | 23 | - | €24,020 | +€24,020 | |
| Furniture and vehicles | 24 | €24,261 | €1,562 | -€22,699 | -93.6% |
| Financial fixed assets | 28 | €1,300 | €3,300 | +€2,000 | +154% |
| Current assets | 29/58 | €360,332 | €115,624 | -€244,708 | -67.9% |
| Amounts receivable within one year | 40/41 | €292,146 | €48,007 | -€244,139 | -83.6% |
| Trade receivables | 40 | €270,248 | €18,329 | -€251,919 | -93.2% |
| Other amounts receivable | 41 | €21,898 | €29,678 | +€7,780 | +35.5% |
| Cash at bank and in hand | 54/58 | €64,048 | €67,617 | +€3,569 | +5.6% |
| Deferred charges and accrued income | 490/1 | €4,138 | - | -€4,138 | |
| Total equity and liabilities | 10/49 | €385,893 | €144,507 | -€241,386 | -62.6% |
| Equity | 10/15 | €254,617 | -€321,910 | -€576,527 | |
| Contributions | 10/11 | €75,500 | €80,356 | +€4,856 | +6.4% |
| Capital | 10 | €75,500 | - | -€75,500 | |
| Issued capital | 100 | €75,500 | - | -€75,500 | |
| Profit (loss) carried forward | 14 | €179,117 | -€402,266 | -€581,383 | |
| Amounts payable | 17/49 | €131,276 | €466,417 | +€335,141 | +255% |
| Amounts payable within one year | 42/48 | €131,276 | €466,417 | +€335,141 | +255% |
| Trade debts | 44 | - | €421,307 | +€421,307 | |
| Suppliers | 440/4 | - | €421,307 | +€421,307 | |
| Taxes, remuneration and social security | 45 | €103,093 | €45,110 | -€57,983 | -56.2% |
| Taxes | 450/3 | €103,093 | €40,991 | -€62,102 | -60.2% |
| Remuneration and social security | 454/9 | - | €4,119 | +€4,119 | |
| Other amounts payable | 47/48 | €28,183 | - | -€28,183 | |
| Turnover | 70 | €1,614,715 | - | -€1.6m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,421,347 | - | -€1.4m | |
| Remuneration, social security and pensions | 62 | €182,792 | €177,979 | -€4,813 | -2.6% |
| Other operating charges | 640/8 | €5,624 | €3,054 | -€2,570 | -45.7% |
| Gross operating margin | 9900 | €193,368 | -€395,262 | -€588,631 | |
| Operating profit (loss) | 9901 | €4,952 | -€576,295 | -€581,248 | |
| Financial charges | 65/66B | €1,362 | €992 | -€370 | -27.2% |
| Recurring financial charges | 65 | €1,362 | €992 | -€370 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €3,590 | -€577,287 | -€580,878 | |
| Profit (loss) for the period | 9904 | €3,590 | -€577,287 | -€580,878 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,590 | -€577,287 | -€580,878 |
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 18 October 2026 via checked.be.