SILVER LION: what changed
Two fiscal 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.
SILVER LION
Largest movements
- Cash -€38,090
down €38,090 (-53.7%), from €70,880 to €32,790
- Stocks and contracts -€3,560
down €3,560 (-100.0%), from €3,560 to €0
- Financial fixed assets -€2,940
no longer reported in 2024 (was €2,940)
- Reserves -€20,943
down €20,943 (-100.0%), from €20,943 to €0
of which Distributable reserves: -€18,943
- Other debts -€20,724
down €20,724 (-29.3%), from €70,724 to €50,000
- Profit (loss) carried forward -€3,666
down €3,666 (-10.9%), from -€33,543 to -€37,210
- Staff costs +€38,580
new in 2024: €38,580
- Gross operating margin -€16,729
no longer reported in 2024 (was €16,729)
- Depreciation -€2,633
no longer reported in 2024 (was €2,633)
From the 2022 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,124 | €32,790 | -€45,334 | -58.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €2,940 | €0 | -€2,940 | -100.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €2,940 | - | -€2,940 | |
| Current assets | 29/58 | €75,184 | €32,790 | -€42,394 | -56.4% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Stocks and contracts in progress | 3 | €3,560 | €0 | -€3,560 | -100.0% |
| Stocks | 30/36 | €3,560 | - | -€3,560 | |
| Amounts receivable within one year | 40/41 | €681 | €0 | -€681 | -100.0% |
| Trade receivables | 40 | €681 | - | -€681 | |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €70,880 | €32,790 | -€38,090 | -53.7% |
| Deferred charges and accrued income | 490/1 | €63 | €0 | -€63 | -100.0% |
| Total equity and liabilities | 10/49 | €78,124 | €32,790 | -€45,334 | -58.0% |
| Equity | 10/15 | €7,400 | -€17,210 | -€24,610 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | - | -€20,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | €20,943 | €0 | -€20,943 | -100.0% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €18,943 | - | -€18,943 | |
| Profit (loss) carried forward | 14 | -€33,543 | -€37,210 | -€3,666 | -10.9% |
| Investment grants | 15 | - | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Amounts payable | 17/49 | €70,724 | €50,000 | -€20,724 | -29.3% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €70,724 | €50,000 | -€20,724 | -29.3% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €70,724 | €50,000 | -€20,724 | -29.3% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | - | €38,580 | +€38,580 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,633 | - | -€2,633 | |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €16,729 | - | -€16,729 | |
| Operating profit (loss) | 9901 | €14,096 | -€38,580 | -€52,676 | |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €0 | €0 | = | |
| Recurring financial charges | 65 | €0 | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €14,096 | -€38,580 | -€52,676 | |
| Profit (loss) for the period | 9904 | €14,096 | -€38,580 | -€52,676 | |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €14,096 | -€38,580 | -€52,676 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.