LIONSOFTWARE: 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.
LIONSOFTWARE
Largest movements
- Cash +€68,521
up €68,521 (+92.0%), from €74,466 to €142,987
mainly Net result for the year (+€42,859) and Trade debts (+€15,289)
- Receivables within one year -€6,754
down €6,754 (-46.9%), from €14,399 to €7,645
- Tangible fixed assets -€2,953
down €2,953 (-62.5%), from €4,723 to €1,770
- Profit (loss) carried forward +€42,859
up €42,859 (+56.7%), from €75,543 to €118,402
- Trade debts +€15,289
up €15,289 (+6,170%), from €248 to €15,537
- Gross operating margin +€19,398
up €19,398 (+48.4%), from €40,072 to €59,470
- Taxes +€2,984
up €2,984 (+42.3%), from €7,061 to €10,045
- Other operating charges -€930
down €930 (-88.6%), from €1,050 to €120
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 | €93,668 | €152,756 | +€59,088 | +63.1% |
| Fixed assets | 21/28 | €4,803 | €1,851 | -€2,953 | -61.5% |
| Tangible fixed assets | 22/27 | €4,723 | €1,770 | -€2,953 | -62.5% |
| Furniture and vehicles | 24 | €4,723 | €1,770 | -€2,953 | -62.5% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €88,865 | €150,906 | +€62,040 | +69.8% |
| Amounts receivable within one year | 40/41 | €14,399 | €7,645 | -€6,754 | -46.9% |
| Trade receivables | 40 | €14,399 | €7,645 | -€6,754 | -46.9% |
| Cash at bank and in hand | 54/58 | €74,466 | €142,987 | +€68,521 | +92.0% |
| Deferred charges and accrued income | 490/1 | - | €273 | +€273 | |
| Total equity and liabilities | 10/49 | €93,668 | €152,756 | +€59,088 | +63.1% |
| Equity | 10/15 | €83,543 | €126,402 | +€42,859 | +51.3% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,543 | €118,402 | +€42,859 | +56.7% |
| Amounts payable | 17/49 | €10,125 | €26,354 | +€16,229 | +160% |
| Amounts payable within one year | 42/48 | €10,125 | €26,354 | +€16,229 | +160% |
| Trade debts | 44 | €248 | €15,537 | +€15,289 | +6,170% |
| Suppliers | 440/4 | €248 | €15,537 | +€15,289 | +6,170% |
| Taxes, remuneration and social security | 45 | €9,877 | €10,817 | +€940 | +9.5% |
| Taxes | 450/3 | €9,877 | €10,817 | +€940 | +9.5% |
| Remuneration, social security and pensions | 62 | €1,920 | €1,920 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,734 | €4,381 | -€352 | -7.4% |
| Other operating charges | 640/8 | €1,050 | €120 | -€930 | -88.6% |
| Gross operating margin | 9900 | €40,072 | €59,470 | +€19,398 | +48.4% |
| Operating profit (loss) | 9901 | €32,368 | €53,048 | +€20,680 | +63.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | +340% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +340% |
| Financial charges | 65/66B | €93 | €145 | +€53 | +57.2% |
| Recurring financial charges | 65 | €93 | €145 | +€53 | +57.2% |
| Profit (loss) for the period before taxes | 9903 | €32,276 | €52,904 | +€20,628 | +63.9% |
| Income taxes | 67/77 | €7,061 | €10,045 | +€2,984 | +42.3% |
| Profit (loss) for the period | 9904 | €25,215 | €42,859 | +€17,644 | +70.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,215 | €42,859 | +€17,644 | +70.0% |
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 27 October 2026 via checked.be.