Lionshulp: 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.
Lionshulp
Largest movements
- Cash +€58,097
up €58,097 (+60.7%), from €95,638 to €153,736
mainly Net result for the year (+€98,513) and Deferred charges and accrued income (+€22,141)
- Current investments +€55,800
up €55,800 (+11.9%), from €467,366 to €523,166
- Deferred charges and accrued income -€22,141
down €22,141 (-93.1%), from €23,779 to €1,638
- Receivables within one year +€11,197
up €11,197 (+5.7%), from €197,712 to €208,909
of which Other amounts receivable: +€11,674
- Tangible fixed assets +€10,357
up €10,357 (+25.3%), from €40,938 to €51,295
of which Plant, machinery and equipment: +€11,151
- Profit (loss) carried forward +€98,513
up €98,513 (+59.5%), from €165,455 to €263,968
- Debts within one year +€14,164
up €14,164 (+5.2%), from €272,045 to €286,210
of which Tax, wage and social debts: +€10,701
- Gross operating margin +€1.9m
new in 2025: €1.9m
- Services and other goods -€208,825
no longer reported in 2025 (was €208,825)
- Goods and materials -€67,170
no longer reported in 2025 (was €67,170)
of which Purchases: -€65,178
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 | €828,356 | €940,783 | +€112,427 | +13.6% |
| Fixed assets | 21/28 | €43,697 | €53,335 | +€9,638 | +22.1% |
| Tangible fixed assets | 22/27 | €40,938 | €51,295 | +€10,357 | +25.3% |
| Land and buildings | 22 | €33,649 | €32,855 | -€794 | -2.4% |
| Plant, machinery and equipment | 23 | €7,288 | €18,440 | +€11,151 | +153.0% |
| Financial fixed assets | 28 | €2,759 | €2,040 | -€719 | -26.1% |
| Other financial fixed assets | 284/8 | €2,759 | - | -€2,759 | |
| Amounts receivable and cash guarantees | 285/8 | €2,759 | - | -€2,759 | |
| Current assets | 29/58 | €784,660 | €887,448 | +€102,789 | +13.1% |
| Stocks and contracts in progress | 3 | €163 | €0 | -€163 | -100.0% |
| Stocks | 30/36 | €163 | €0 | -€163 | -100.0% |
| Raw materials and consumables | 30/31 | €163 | - | -€163 | |
| Amounts receivable within one year | 40/41 | €197,712 | €208,909 | +€11,197 | +5.7% |
| Trade receivables | 40 | €477 | €0 | -€477 | -100.0% |
| Other amounts receivable | 41 | €197,235 | €208,909 | +€11,674 | +5.9% |
| Current investments | 50/53 | €467,366 | €523,166 | +€55,800 | +11.9% |
| Cash at bank and in hand | 54/58 | €95,638 | €153,736 | +€58,097 | +60.7% |
| Deferred charges and accrued income | 490/1 | €23,779 | €1,638 | -€22,141 | -93.1% |
| Total equity and liabilities | 10/49 | €828,356 | €940,783 | +€112,427 | +13.6% |
| Equity | 10/15 | €554,412 | €652,925 | +€98,513 | +17.8% |
| Contributions | 10/11 | €236,068 | €236,068 | = | 0.0% |
| Capital | 10 | €236,068 | €236,068 | = | 0.0% |
| Reserves | 13 | €152,889 | €152,889 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,455 | €263,968 | +€98,513 | +59.5% |
| Amounts payable | 17/49 | €273,944 | €287,859 | +€13,914 | +5.1% |
| Amounts payable within one year | 42/48 | €272,045 | €286,210 | +€14,164 | +5.2% |
| Trade debts | 44 | €38,148 | €37,040 | -€1,108 | -2.9% |
| Suppliers | 440/4 | €38,148 | €37,040 | -€1,108 | -2.9% |
| Taxes, remuneration and social security | 45 | €229,247 | €239,948 | +€10,701 | +4.7% |
| Taxes | 450/3 | €47,083 | €0 | -€47,083 | -100.0% |
| Remuneration and social security | 454/9 | €182,164 | €239,948 | +€57,784 | +31.7% |
| Accrued charges and deferred income | 492/3 | €1,899 | €1,649 | -€250 | -13.2% |
| Operating income | 70/76A | €2,065,204 | - | -€2.1m | |
| Membership fees, donations, legacies and grants | 73 | €2,056,507 | - | -€2.1m | |
| Other operating income | 74 | €4,990 | - | -€4,990 | |
| Non-recurring operating income | 76A | €3,707 | €0 | -€3,707 | -100.0% |
| Operating charges | 60/66A | €2,075,908 | - | -€2.1m | |
| Goods for resale, raw materials and consumables | 60 | €67,170 | - | -€67,170 | |
| Purchases | 600/8 | €65,178 | - | -€65,178 | |
| Change in stocks: decrease (increase) | 609 | €1,991 | - | -€1,991 | |
| Services and other goods | 61 | €208,825 | - | -€208,825 | |
| Remuneration, social security and pensions | 62 | €1,794,572 | €1,800,941 | +€6,369 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,271 | €7,307 | +€3,036 | +71.1% |
| Other operating charges | 640/8 | €1,021 | €2,044 | +€1,023 | +100.2% |
| Non-recurring operating charges | 66A | €49 | €882 | +€833 | +1691.6% |
| Gross operating margin | 9900 | - | €1,907,936 | +€1.9m | |
| Operating profit (loss) | 9901 | -€10,703 | €96,762 | +€107,465 | |
| Financial income | 75/76B | €13,695 | €5,139 | -€8,556 | -62.5% |
| Recurring financial income | 75 | €13,695 | €5,139 | -€8,556 | -62.5% |
| Income from current assets | 751 | €13,695 | - | -€13,695 | |
| Financial charges | 65/66B | €147 | €337 | +€190 | +128.8% |
| Recurring financial charges | 65 | €147 | €337 | +€190 | +128.8% |
| Other financial charges | 652/9 | €147 | - | -€147 | |
| Profit (loss) for the period before taxes | 9903 | €2,844 | €101,563 | +€98,719 | +3471.0% |
| Income taxes | 67/77 | €6,566 | €3,051 | -€3,515 | -53.5% |
| Taxes | 670/3 | €6,566 | - | -€6,566 | |
| Profit (loss) for the period | 9904 | -€3,722 | €98,513 | +€102,234 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,722 | €98,513 | +€102,234 |
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 11 October 2026 via checked.be.