Lions Realty: what changed
Lions Realty
Largest movements
- Stocks and contracts -€51,068
down €51,068 (-63.2%), from €80,810 to €29,743
- Cash +€31,934
up €31,934 (+5.8%), from €550,805 to €582,739
mainly Net result for the year (+€137,935) and Stocks and contracts (+€51,068)
- Current investments -€25,000
down €25,000 (-50.0%), from €50,000 to €25,000
- Tangible fixed assets -€16,965
down €16,965 (-33.8%), from €50,168 to €33,203
of which Furniture and vehicles: -€15,911
- Receivables within one year -€10,849
down €10,849 (-13.1%), from €82,972 to €72,124
of which Trade receivables: -€13,508
- Reserves -€53,000
down €53,000 (-11.8%), from €450,502 to €397,502
- Trade debts -€38,572
down €38,572 (-26.7%), from €144,697 to €106,125
- Other debts +€14,418
up €14,418 (+6.6%), from €219,089 to €233,507
- Gross operating margin +€107,114
up €107,114 (+203%), from €52,741 to €159,855
- Financial charges +€46,402
up €46,402 (+2,389%), from €1,942 to €48,344
- Taxes +€16,070
up €16,070 (+61.3%), from €26,195 to €42,264
- Financial income -€2,719
down €2,719 (-3.0%), from €89,931 to €87,212
- Other operating charges -€2,596
down €2,596 (-62.5%), from €4,155 to €1,558
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €822,321 | €752,462 | -€69,859 | -8.5% |
| Fixed assets | 21/28 | €52,168 | €35,203 | -€16,965 | -32.5% |
| Tangible fixed assets | 22/27 | €50,168 | €33,203 | -€16,965 | -33.8% |
| Furniture and vehicles | 24 | €44,129 | €28,218 | -€15,911 | -36.1% |
| Other tangible fixed assets | 26 | €6,038 | €4,984 | -€1,054 | -17.5% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €770,154 | €717,259 | -€52,894 | -6.9% |
| Stocks and contracts in progress | 3 | €80,810 | €29,743 | -€51,068 | -63.2% |
| Stocks | 30/36 | €80,810 | €29,743 | -€51,068 | -63.2% |
| Amounts receivable within one year | 40/41 | €82,972 | €72,124 | -€10,849 | -13.1% |
| Trade receivables | 40 | €76,940 | €63,431 | -€13,508 | -17.6% |
| Other amounts receivable | 41 | €6,033 | €8,692 | +€2,659 | +44.1% |
| Current investments | 50/53 | €50,000 | €25,000 | -€25,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €550,805 | €582,739 | +€31,934 | +5.8% |
| Deferred charges and accrued income | 490/1 | €5,566 | €7,654 | +€2,088 | +37.5% |
| Total equity and liabilities | 10/49 | €822,321 | €752,462 | -€69,859 | -8.5% |
| Equity | 10/15 | €450,724 | €397,659 | -€53,065 | -11.8% |
| Contributions | 10/11 | €20 | €20 | = | 0.0% |
| Reserves | 13 | €450,502 | €397,502 | -€53,000 | -11.8% |
| Distributable reserves | 133 | €450,502 | €397,502 | -€53,000 | -11.8% |
| Profit (loss) carried forward | 14 | €202 | €137 | -€65 | -32.1% |
| Amounts payable | 17/49 | €371,597 | €354,803 | -€16,794 | -4.5% |
| Amounts payable within one year | 42/48 | €371,517 | €349,152 | -€22,365 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €5,094 | - | -€5,094 | |
| Financial debts | 43 | €11 | - | -€11 | |
| Credit institutions | 430/8 | €11 | - | -€11 | |
| Trade debts | 44 | €144,697 | €106,125 | -€38,572 | -26.7% |
| Suppliers | 440/4 | €144,697 | €106,125 | -€38,572 | -26.7% |
| Taxes, remuneration and social security | 45 | €2,626 | €9,520 | +€6,894 | +263% |
| Taxes | 450/3 | €2,626 | €9,520 | +€6,894 | +263% |
| Other amounts payable | 47/48 | €219,089 | €233,507 | +€14,418 | +6.6% |
| Accrued charges and deferred income | 492/3 | €81 | €5,651 | +€5,570 | +6,911% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,870 | €16,965 | +€95 | +0.6% |
| Other operating charges | 640/8 | €4,155 | €1,558 | -€2,596 | -62.5% |
| Gross operating margin | 9900 | €52,741 | €159,855 | +€107,114 | +203% |
| Operating profit (loss) | 9901 | €31,716 | €141,332 | +€109,616 | +346% |
| Financial income | 75/76B | €89,931 | €87,212 | -€2,719 | -3.0% |
| Recurring financial income | 75 | €89,931 | €87,212 | -€2,719 | -3.0% |
| Financial charges | 65/66B | €1,942 | €48,344 | +€46,402 | +2,389% |
| Recurring financial charges | 65 | €1,942 | €48,344 | +€46,402 | +2,389% |
| Profit (loss) for the period before taxes | 9903 | €119,705 | €180,200 | +€60,495 | +50.5% |
| Income taxes | 67/77 | €26,195 | €42,264 | +€16,070 | +61.3% |
| Profit (loss) for the period | 9904 | €93,510 | €137,935 | +€44,425 | +47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €93,510 | €137,935 | +€44,425 | +47.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.