Roaring Lion: 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.
Roaring Lion
Largest movements
- Current investments -€25,000
down €25,000 (-100%), from €25,000 to €0
- Cash +€10,068
up €10,068 (+9.0%), from €111,703 to €121,772
mainly Net result for the year (+€75,338) and Other debts (+€31,096)
- Receivables within one year +€7,392
up €7,392 (+51.3%), from €14,415 to €21,807
- Tangible fixed assets +€2,946
up €2,946 (+45.7%), from €6,441 to €9,387
of which Plant, machinery and equipment: +€3,462
- Reserves -€45,462
down €45,462 (-42.9%), from €105,988 to €60,527
- Other debts +€31,096
up €31,096 (+81.5%), from €38,154 to €69,250
- Tax, wage and social debts +€9,522
up €9,522 (+69.5%), from €13,702 to €23,224
- Gross operating margin +€28,478
up €28,478 (+40.1%), from €71,058 to €99,536
- Taxes +€5,395
up €5,395 (+38.5%), from €14,012 to €19,407
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 | €161,166 | €156,419 | -€4,747 | -2.9% |
| Fixed assets | 21/28 | €8,346 | €10,812 | +€2,466 | +29.5% |
| Intangible fixed assets | 21 | €480 | €0 | -€480 | -100% |
| Tangible fixed assets | 22/27 | €6,441 | €9,387 | +€2,946 | +45.7% |
| Plant, machinery and equipment | 23 | €4,172 | €7,634 | +€3,462 | +83.0% |
| Furniture and vehicles | 24 | €2,268 | €1,753 | -€516 | -22.7% |
| Financial fixed assets | 28 | €1,425 | €1,425 | = | 0.0% |
| Current assets | 29/58 | €152,820 | €145,608 | -€7,213 | -4.7% |
| Amounts receivable within one year | 40/41 | €14,415 | €21,807 | +€7,392 | +51.3% |
| Trade receivables | 40 | €14,415 | €21,807 | +€7,392 | +51.3% |
| Current investments | 50/53 | €25,000 | €0 | -€25,000 | -100% |
| Cash at bank and in hand | 54/58 | €111,703 | €121,772 | +€10,068 | +9.0% |
| Deferred charges and accrued income | 490/1 | €1,702 | €2,029 | +€327 | +19.2% |
| Total equity and liabilities | 10/49 | €161,166 | €156,419 | -€4,747 | -2.9% |
| Equity | 10/15 | €108,488 | €63,027 | -€45,462 | -41.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €105,988 | €60,527 | -€45,462 | -42.9% |
| Distributable reserves | 133 | €105,988 | €60,527 | -€45,462 | -42.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,678 | €93,393 | +€40,715 | +77.3% |
| Amounts payable within one year | 42/48 | €52,678 | €93,393 | +€40,715 | +77.3% |
| Trade debts | 44 | €822 | €919 | +€97 | +11.7% |
| Suppliers | 440/4 | €822 | €919 | +€97 | +11.7% |
| Taxes, remuneration and social security | 45 | €13,702 | €23,224 | +€9,522 | +69.5% |
| Taxes | 450/3 | €13,702 | €23,224 | +€9,522 | +69.5% |
| Other amounts payable | 47/48 | €38,154 | €69,250 | +€31,096 | +81.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,910 | €2,481 | +€571 | +29.9% |
| Other operating charges | 640/8 | €765 | €471 | -€294 | -38.4% |
| Gross operating margin | 9900 | €71,058 | €99,536 | +€28,478 | +40.1% |
| Operating profit (loss) | 9901 | €68,383 | €96,584 | +€28,201 | +41.2% |
| Financial income | 75/76B | €1,829 | €1,421 | -€408 | -22.3% |
| Recurring financial income | 75 | €1,829 | €1,421 | -€408 | -22.3% |
| Financial charges | 65/66B | €3,433 | €3,259 | -€174 | -5.1% |
| Recurring financial charges | 65 | €3,433 | €3,259 | -€174 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €66,778 | €94,745 | +€27,967 | +41.9% |
| Income taxes | 67/77 | €14,012 | €19,407 | +€5,395 | +38.5% |
| Profit (loss) for the period | 9904 | €52,766 | €75,338 | +€22,572 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,766 | €75,338 | +€22,572 | +42.8% |
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 23 October 2026 via checked.be.