Lions Meal: what changed
What changed
Lions Meal
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€229,061
2024 · €351,019-€121,959
Equity
€1.6m
2024 · €1.4m+€157,983
Cash
€445,662
2024 · €204,923+€240,739
Balance sheet total
€2.5m
2024 · €2.4m+€61,620
Largest movements
Assets
- Cash +€240,739
up €240,739 (+117%), from €204,923 to €445,662
mainly Net result for the year (+€229,061) and Receivables within one year (+€200,744)
- Receivables within one year -€200,744
down €200,744 (-80.4%), from €249,633 to €48,889
Equity and liabilities
- Reserves +€157,983
up €157,983 (+11.6%), from €1.4m to €1.5m
- Tax, wage and social debts -€77,508
down €77,508 (-61.7%), from €125,698 to €48,189
- Debts after one year -€76,828
down €76,828 (-9.8%), from €786,819 to €709,991
of which Financial debts: -€78,609
- Other debts +€65,923
up €65,923 (+2,732%), from €2,413 to €68,335
Income statement
- Gross operating margin -€178,869
down €178,869 (-29.4%), from €608,752 to €429,884
- Taxes -€51,459
down €51,459 (-32.1%), from €160,506 to €109,047
- Financial income +€9,824
up €9,824 (+249%), from €3,939 to €13,763
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€351,019
Gross operating margin
-€178,869
Depreciation
-€5,932
Other operating charges
-€667
Financial income
+€9,824
Financial charges
+€2,226
Taxes
+€51,459
Result 2025
€229,061
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€494,337
Investment
-€106,898
Financing
-€146,701
Cash 2024
€204,923
From operations (derived)
+€494,337
Net result for the year
+€229,061
Depreciation
+€82,797
Receivables within one year
+€200,744
Deferred charges and accrued income
+€2,475
Trade debts
-€9,154
Tax, wage and social debts
-€77,508
Other debts
+€65,923
Investment (derived)
-€106,898
Investment in fixed assets (net)
-€106,898
Financing
-€146,701
Debts after one year
-€76,828
Current portion of long-term debt
+€1,205
Contributions, distributions and other
-€71,078
Cash 2025
€445,662
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,425,896 | €2,487,517 | +€61,620 | +2.5% |
| Fixed assets | 21/28 | €1,576,036 | €1,600,137 | +€24,101 | +1.5% |
| Tangible fixed assets | 22/27 | €1,576,036 | €1,600,137 | +€24,101 | +1.5% |
| Land and buildings | 22 | €1,464,933 | €1,501,602 | +€36,669 | +2.5% |
| Furniture and vehicles | 24 | €10,001 | €8,719 | -€1,282 | -12.8% |
| Other tangible fixed assets | 26 | €101,102 | €89,816 | -€11,286 | -11.2% |
| Current assets | 29/58 | €849,860 | €887,380 | +€37,520 | +4.4% |
| Amounts receivable after more than one year | 29 | €380,000 | €380,000 | = | 0.0% |
| Other amounts receivable | 291 | €380,000 | €380,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €249,633 | €48,889 | -€200,744 | -80.4% |
| Trade receivables | 40 | €249,633 | €48,889 | -€200,744 | -80.4% |
| Cash at bank and in hand | 54/58 | €204,923 | €445,662 | +€240,739 | +117% |
| Deferred charges and accrued income | 490/1 | €15,304 | €12,829 | -€2,475 | -16.2% |
| Total equity and liabilities | 10/49 | €2,425,896 | €2,487,517 | +€61,620 | +2.5% |
| Equity | 10/15 | €1,416,736 | €1,574,719 | +€157,983 | +11.2% |
| Contributions | 10/11 | €53,850 | €53,850 | = | 0.0% |
| Reserves | 13 | €1,362,886 | €1,520,869 | +€157,983 | +11.6% |
| Distributable reserves | 133 | €1,362,886 | €1,520,869 | +€157,983 | +11.6% |
| Amounts payable | 17/49 | €1,009,160 | €912,798 | -€96,363 | -9.5% |
| Amounts payable after more than one year | 17 | €786,819 | €709,991 | -€76,828 | -9.8% |
| Financial debts | 170/4 | €778,966 | €700,357 | -€78,609 | -10.1% |
| Other amounts payable | 178/9 | €7,853 | €9,634 | +€1,781 | +22.7% |
| Amounts payable within one year | 42/48 | €222,342 | €202,807 | -€19,535 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €77,404 | €78,609 | +€1,205 | +1.6% |
| Trade debts | 44 | €16,827 | €7,673 | -€9,154 | -54.4% |
| Suppliers | 440/4 | €16,827 | €7,673 | -€9,154 | -54.4% |
| Taxes, remuneration and social security | 45 | €125,698 | €48,189 | -€77,508 | -61.7% |
| Taxes | 450/3 | €125,698 | €48,189 | -€77,508 | -61.7% |
| Other amounts payable | 47/48 | €2,413 | €68,335 | +€65,923 | +2,732% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,865 | €82,797 | +€5,932 | +7.7% |
| Other operating charges | 640/8 | €7,599 | €8,266 | +€667 | +8.8% |
| Gross operating margin | 9900 | €608,752 | €429,884 | -€178,869 | -29.4% |
| Operating profit (loss) | 9901 | €524,289 | €338,820 | -€185,468 | -35.4% |
| Financial income | 75/76B | €3,939 | €13,763 | +€9,824 | +249% |
| Recurring financial income | 75 | €3,939 | €13,763 | +€9,824 | +249% |
| Financial charges | 65/66B | €16,702 | €14,476 | -€2,226 | -13.3% |
| Recurring financial charges | 65 | €16,702 | €14,476 | -€2,226 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €511,526 | €338,107 | -€173,418 | -33.9% |
| Income taxes | 67/77 | €160,506 | €109,047 | -€51,459 | -32.1% |
| Profit (loss) for the period | 9904 | €351,019 | €229,061 | -€121,959 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €351,019 | €229,061 | -€121,959 | -34.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.