LioFin: 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.
LioFin
Largest movements
- Cash +€5,606
up €5,606 (+5.5%), from €101,998 to €107,603
mainly Net result for the year (+€25,270) and Receivables within one year (+€2,696)
- Receivables within one year -€2,696
down €2,696 (-13.8%), from €19,508 to €16,812
of which Trade receivables: -€1,598
- Reserves +€15,270
up €15,270 (+17.9%), from €85,421 to €100,691
of which Distributable reserves: +€15,270
- Tax, wage and social debts -€4,936
down €4,936 (-62.0%), from €7,963 to €3,027
of which Taxes: -€4,936
- Debts after one year -€3,896
down €3,896 (-100%), from €3,896 to €0
- Current portion of long-term debt -€2,720
down €2,720 (-41.1%), from €6,616 to €3,896
- Other debts -€1,620
down €1,620 (-14.6%), from €11,120 to €9,500
- Staff costs +€7,035
up €7,035 (+6.4%), from €109,656 to €116,691
- Gross operating margin -€3,061
down €3,061 (-1.9%), from €157,497 to €154,436
- Taxes -€1,649
down €1,649 (-14.1%), from €11,693 to €10,044
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 | €129,250 | €131,030 | +€1,781 | +1.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,962 | €2,470 | -€492 | -16.6% |
| Tangible fixed assets | 22/27 | €761 | €270 | -€492 | -64.6% |
| Furniture and vehicles | 24 | €761 | €270 | -€492 | -64.6% |
| Financial fixed assets | 28 | €2,200 | €2,200 | = | 0.0% |
| Current assets | 29/58 | €126,288 | €128,560 | +€2,273 | +1.8% |
| Amounts receivable within one year | 40/41 | €19,508 | €16,812 | -€2,696 | -13.8% |
| Trade receivables | 40 | €16,927 | €15,329 | -€1,598 | -9.4% |
| Other amounts receivable | 41 | €2,581 | €1,483 | -€1,098 | -42.5% |
| Cash at bank and in hand | 54/58 | €101,998 | €107,603 | +€5,606 | +5.5% |
| Deferred charges and accrued income | 490/1 | €4,782 | €4,146 | -€637 | -13.3% |
| Total equity and liabilities | 10/49 | €129,250 | €131,030 | +€1,781 | +1.4% |
| Equity | 10/15 | €98,597 | €113,868 | +€15,270 | +15.5% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Contributions outside capital | 11 | €13,000 | €13,000 | = | 0.0% |
| Other | 1109/19 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €85,421 | €100,691 | +€15,270 | +17.9% |
| Non-distributable reserves | 130/1 | €178 | €178 | = | 0.0% |
| Reserves not available under the articles | 1311 | €178 | €178 | = | 0.0% |
| Distributable reserves | 133 | €85,243 | €100,513 | +€15,270 | +17.9% |
| Profit (loss) carried forward | 14 | €176 | €176 | = | 0.0% |
| Amounts payable | 17/49 | €30,652 | €17,163 | -€13,490 | -44.0% |
| Amounts payable after more than one year | 17 | €3,896 | €0 | -€3,896 | -100% |
| Financial debts | 170/4 | €3,896 | €0 | -€3,896 | -100% |
| Amounts payable within one year | 42/48 | €26,757 | €17,163 | -€9,594 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €6,616 | €3,896 | -€2,720 | -41.1% |
| Trade debts | 44 | €1,058 | €740 | -€318 | -30.1% |
| Suppliers | 440/4 | €1,058 | €740 | -€318 | -30.1% |
| Taxes, remuneration and social security | 45 | €7,963 | €3,027 | -€4,936 | -62.0% |
| Taxes | 450/3 | €7,963 | €3,027 | -€4,936 | -62.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €11,120 | €9,500 | -€1,620 | -14.6% |
| Remuneration, social security and pensions | 62 | €109,656 | €116,691 | +€7,035 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €881 | €492 | -€389 | -44.2% |
| Other operating charges | 640/8 | €1,648 | €1,677 | +€29 | +1.8% |
| Gross operating margin | 9900 | €157,497 | €154,436 | -€3,061 | -1.9% |
| Operating profit (loss) | 9901 | €45,312 | €35,576 | -€9,736 | -21.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €346 | €261 | -€84 | -24.4% |
| Recurring financial charges | 65 | €346 | €261 | -€84 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €44,966 | €35,315 | -€9,652 | -21.5% |
| Income taxes | 67/77 | €11,693 | €10,044 | -€1,649 | -14.1% |
| Profit (loss) for the period | 9904 | €33,273 | €25,270 | -€8,003 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,273 | €25,270 | -€8,003 | -24.1% |
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 16 October 2026 via checked.be.