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LEMON SOFTWARE

Inactive
KBO/BCE: BE 0634.555.291

From the official registers: KBO 7 annual accounts at the National Bank publications in the Belgian Official Gazette

Absorbed by LEMON COMPANIES in February 2024. The last annual accounts are for financial year 2022.

LEMON SOFTWAREInactive

Overview

Overview

Official details

KBO
Status
Absorbed by LEMON COMPANIES merger by absorption, February 2024
Activity
“Tussenpersoon in de handel.” (deed in Dutch)From the articles, 18 activitiesNo NACE code in the KBO yet
Financial year end
31 December
Peppol
Not found in the Peppol Directory

Financial position

No score
Annual accounts 2022
Gross margin
€1.3m
▲ 12.5%
Turnover
≈ €2.2m
estimated
Loss
€77,248
Equity
-€84,786
▼ 1,025%
Total assets
€2.9m
▲ 97.7%
Staff
24.3 FTE
▲ 3.8%
Filed on 28-07-2023PDF

Financials

Financials · financial year 2022, abbreviated format

Annual accounts 2022 filed on 28-07-2023 PDF all 7 filings

Amounts without an identifiable currency are taken as euros.

Turnover
≈ €2.2m
Estimated: probably between €1.5m and €3.7m
Total assets
€2.9m▲ 97.7%
2021 · €1.4m
Net result
-€77,248
2021 · €12,302
Working capital
-€117,418▼ 1,303%
2021 · -€8,369
Trend over the years

2018 to 2022, 5 financial years 2018 to 2022, 5 financial years

The operating result for 2022 is 75% lower than in 2021.

Operating result€0.003m 2022 Net result-€0.08m 2022

Turnover is what the company sold, the result is what was left of it. A loss stands below the zero line.

Use the arrow keys on the chart for the figures per year.

Every figure with its change against the financial year before
favourable unfavourable
Line20182019202020212022
Operating result-€0.02m--€0.03m▼ 59.1%€0.001m€0.01m▲ 19×€0.003m▼ 74.9%
Net result-€0.02m--€0.03m▼ 58.5%€327€0.01m▲ 38×-€0.08m
Equity€0.006m--€0.02m-€0.02m▲ 1.6%-€0.008m▲ 62.0%-€0.08m▼ 1,025%
Total assets€0.01m-€0.007m▼ 47.8%€0.1m▲ 19×€1.4m▲ 12×€2.9m▲ 97.7%
Debt€0.006m-€0.03m▲ 318%€0.1m▲ 439%€1.5m▲ 907%€2.9m▲ 102%
Working capital-€488--€0.02m▼ 4,732%-€0.02m▲ 15.7%-€0.008m▲ 57.9%-€0.1m▼ 1,303%
Staff (FTE)0.523.4▲ 47×24.3▲ 3.8%
Turnover and EBIT margin are not published. The abbreviated format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2022 in colour, 2021 as the grey bar beneath
Assets €2.9m
Fixed assets €33,330 ▲ 40×
Current assets €2.8m ▲ 95.5%
Equity and liabilities
Equity-€84,786
Debt€2.9m
Equity is negative. Debt (€2.9m) exceeds the balance-sheet total (€2.9m).
Key figures and ratios
2022 value · change against 2021
EBITDA
€5,297▼
2021 · €14,130
Cash flow
-€75,421▼
2021 · €12,593
Solvency
-3.0%▼
2021 · -0.5%
Current ratio
0.96▼
2021 · 0.99
ROA
-2.7%▼
2021 · 0.8%
Interest coverage
0.07▼
2021 · 79.58
Debt ≤ 1 year
€2.9m▲
2021 · €1.5m
Income taxes
€5,855▲
2021 · €1,360
Staff costs
€1.3m▲
2021 · €1.1m
Debt to equity is not shown because equity is negative. Debt divided by negative equity means nothing.
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Annual accounts
Filed annual accounts As filed with the NBB · 2022 against 2021 · 43 lines

Source: Annual accounts 2022 (PDF), filed on 28-07-2023.

Balance sheet Code20212022
Assets
Total assets20/58€1.4m€2.9m▲
Fixed assets21/28€0.001m€0.03m▲
Tangible fixed assets22/27€0.001m€0.03m▲
Plant, machinery and equipment23€0.001m€0.03m▲
Current assets29/58€1.4m€2.8m▲
Amounts receivable within one year40/41€1.4m€2.8m▲
Trade receivables40€1.4m€2.8m▲
Other amounts receivable41-€0.002m
Cash at bank and in hand54/58€0.007m€0.05m▲
Deferred charges and accrued income490/1-€0.005m
Equity and liabilities
Total equity and liabilities10/49€1.4m€2.9m▲
Equity10/15-€0.008m-€0.08m▼
Contributions10/11€0.1m€0.1m=
Capital10€0.1m€0.1m=
Issued capital100€0.1m€0.1m=
Profit (loss) carried forward14-€0.1m-€0.2m▼
Amounts payable17/49€1.5m€2.9m▲
Amounts payable within one year42/48€1.5m€2.9m▲
Financial debts43€0.001m€0.001m▼
Credit institutions430/8€0.001m€0.001m▼
Trade debts44€0.2m€0.2m▲
Suppliers440/4€0.2m€0.2m▲
Taxes, remuneration and social security45€0.1m€0.2m▲
Taxes450/3€0.003m€0.04m▲
Remuneration and social security454/9€0.1m€0.1m▲
Other amounts payable47/48€1.2m€2.6m▲
Accrued charges and deferred income492/3-€0.001m
Income statement Code20212022
Remuneration, social security and pensions62€1.1m€1.3m▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€290€0.002m▲
Other operating charges640/8€0.001m€0.001m▲
Gross operating margin9900€1.2m€1.3m▲
Operating profit (loss)9901€0.01m€0.003m▼
Financial income75/76B-€148
Recurring financial income75-€148
Financial charges65/66B€178€0.08m▲
Recurring financial charges65€178€0.08m▲
Profit (loss) for the period before taxes9903€0.01m-€0.07m▼
Income taxes67/77€0.001m€0.006m▲
Profit (loss) for the period9904€0.01m-€0.08m▼
Profit (loss) for the period to be appropriated9905€0.01m-€0.08m▼
Appropriation of the result
Profit (loss) to be appropriated9906-€0.1m-€0.2m▼
Profit (loss) brought forward from the previous period14P-€0.1m-€0.1m▲
Social balance sheet
Average headcount (FTE)908723.424.3▲

The notes to these accounts have 7 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).

Line20182019202020212022Change
Remuneration, social security and pensions62---€1.1m€1.3m▲ 13.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€0.003m€0.003m€0.003m€290€0.002m▲ 529%
Other operating charges640/8---€0.001m€0.001m▲ 99.2%
Gross operating margin9900-€0.01m-€0.02m€0.1m€1.2m€1.3m▲ 12.5%
Operating profit (loss)9901-€0.02m-€0.03m€0.001m€0.01m€0.003m▼ 74.9%
Financial income75/76B----€148-
Recurring financial income75€0.001m€0€0-€148-
Financial charges65/66B---€178€0.08m▲ 422×
Recurring financial charges65€0.001m€362€409€178€0.08m▲ 422×
Profit (loss) for the period before taxes9903-€0.02m-€0.03m€327€0.01m-€0.07m-
Income taxes67/77€0€0€0€0.001m€0.006m▲ 331%
Profit (loss) for the period9904-€0.02m-€0.03m€327€0.01m-€0.08m-
Profit (loss) for the period to be appropriated9905-€0.02m-€0.03m€327€0.01m-€0.08m-
Line20182019202020212022Change
Assets
Total assets20/58€0.01m€0.007m€0.1m€1.4m€2.9m▲ 97.7%
Formation expenses20€0€0€0---
Fixed assets21/28€0.007m€0.003m€35€0.001m€0.03m▲ 40×
Intangible fixed assets21€0.005m€0.003m€35---
Tangible fixed assets22/27€0.002m€0.001m-€0.001m€0.03m▲ 40×
Plant, machinery and equipment23---€0.001m€0.03m▲ 40×
Financial fixed assets28€0€0€0---
Current assets29/58€0.006m€0.003m€0.1m€1.4m€2.8m▲ 95.5%
Stocks and contracts in progress3€0€0€0---
Amounts receivable within one year40/41€428€0.002m€0.1m€1.4m€2.8m▲ 92.7%
Trade receivables40---€1.4m€2.8m▲ 92.6%
Other amounts receivable41----€0.002m-
Current investments50/53€0€0€0---
Cash at bank and in hand54/58€0.005m€0.001m€0.003m€0.007m€0.05m▲ 582%
Deferred charges and accrued income490/1----€0.005m-
Equity and liabilities
Total equity and liabilities10/49€0.01m€0.007m€0.1m€1.4m€2.9m▲ 97.7%
Equity10/15€0.006m-€0.02m-€0.02m-€0.008m-€0.08m▼ 1,025%
Contributions10/11€0.1m€0.1m€0.1m€0.1m€0.1m=
Capital10---€0.1m€0.1m=
Issued capital100---€0.1m€0.1m=
Profit (loss) carried forward14-€0.09m-€0.1m-€0.1m-€0.1m-€0.2m▼ 74.2%
Amounts payable17/49€0.006m€0.03m€0.1m€1.5m€2.9m▲ 102%
Amounts payable within one year42/48€0.006m€0.03m€0.1m€1.5m€2.9m▲ 102%
Financial debts43---€0.001m€0.001m▼ 44.6%
Credit institutions430/8---€0.001m€0.001m▼ 44.6%
Trade debts44€0.006m€0.007m€0.02m€0.2m€0.2m▲ 15.0%
Suppliers440/4---€0.2m€0.2m▲ 15.0%
Taxes, remuneration and social security45---€0.1m€0.2m▲ 51.8%
Taxes450/3---€0.003m€0.04m▲ 15×
Remuneration and social security454/9---€0.1m€0.1m▲ 13.3%
Other amounts payable47/48---€1.2m€2.6m▲ 122%
Accrued charges and deferred income492/3----€0.001m-
Line20182019202020212022Change
Profit (loss) for the period9904-€16,689-€26,450€327€12,302-€77,248-
+ Depreciation and write-downs630€3,368€3,368€3,368€290€1,826▲ 529%
Operating cash flow (approximation)-€13,321-€23,082€3,695€12,593-€75,421-
Investment in fixed assets (approximation)-€0€0-€1,086-€34,326▼ 3,060%
Change in cash--€4,475€2,120€3,967€41,357▲ 943%

A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.

Download as CSV

Filings with the National Bank (7)
Financial year Type Filed Reference Document
31-12-2022 abbreviated format 28-07-2023 2023-00299008 PDF
31-12-2021 abbreviated format 08-07-2022 2022-20172772 PDF
31-12-2020 abbreviated format 20-07-2021 2021-37900201 PDF
31-12-2019 abbreviated format 01-10-2020 2020-58200341 PDF
31-12-2018 abbreviated format 01-10-2020 2020-58200344 PDF
31-12-2017 micro format 04-04-2018 2018-09000367 PDF
31-12-2016 abbreviated format 25-07-2017 2017-35600148 PDF

Board & ownership

Directors

Directors
Last change in 2024

Owners and capital

Capital transactions

Capital over time
  1. 05-02-2024 Capital stated in the deed · 10,000 shares

Mandate history

3 people, 0 in office
Show
  • Board
  • began earlier
Mandates per person, with start and end dates
Name Functions and periods
Companions
  • Director, appointed in the act of 19-05-2023, until 05-02-2024
JANSSENS Laurent Yves Gert
  • Director, until 05-02-2024
Silver Fern BV
  • Director, until 22-02-2023
See the board, name and registered office on a given date →

Network & group

Acquisitions and mergers

1 transaction
Taken over by:LEMON COMPANIES
BE 0634.604.286operation treated as a merger by absorption · Gazette deed of 05-02-2024 (4 acts)

Connections & network

19 connected companies
Depth
+19 companies via a shared corporate director +19via a sharedcorporate directorLEMON SOFTWARE LEMONSOFTWARE0634.555.291
Shared directorsBundled connections
This company Company Director Shareholding +N: links not shown yet Click a node to look further, drag to arrange, zoom with the mouse wheel.
Linked via shared directors
Artemos
Shared corporate director
→
Cisternis
Shared corporate director
→
Companions Services
Shared corporate director
→
Concretas
Shared corporate director
→
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EMVARO
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ENERGIE + SERVICE
Shared corporate director
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Fameuz
Shared corporate director
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FLUVERA
Shared corporate director
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Fundaro
Shared corporate director
→
GEOSERVICES
Shared corporate director
→
K.T.I. - W.T.I.
Shared corporate director
→
Lemon Companies
Shared corporate director
→
Modarb
Shared corporate director
→
Netforce
Shared corporate director
→
OREMIN
Shared corporate director
→
R21B
Shared corporate director
→
REWA
Shared corporate director
→
SEDARA
Shared corporate director
→
SUBSTERA
Shared corporate director
→

Timeline

Acts, filings and financial milestones

2024
05-02
Gazette deed Restructuring · End & cessation
Resignations: COMPANIONS (director) and JANSSENS Laurent Yves Gert (director) · Permanent representative: VAN KERCKHOVE Fabian · Merger18 points ▸
  • General meeting, 31-07-2023
  • Other provision, “EERSTE BESLISSING-voorlegging,lezing en onderzoek verslagen, 12:51§1WVV” (deed in Dutch)
  • Other provision, “TWEEDE BESLISSING-Verzaking conform artikel 12:51WVV, mededeling door bestuursorgaan van elke belangrijke wijziging in activa en passiva tussen datum opstelling…” (deed in Dutch)
  • Merger, “ontbinding zonder vereffening, DERDE BESLISSING-Besluit tot fusie” (deed in Dutch)
  • Capital
  • Other provision, “geen nieuwe aandelen” (deed in Dutch)
  • Accounting effect, 01-01-2023
  • Other provision, “C.bijzonder voordeel leden bestuursorganen te fuseren vennootschappen” (deed in Dutch)
  • Other provision, “alle roerende in staat op heden met voordelen en lasten,geen nauwkeuriger beschrijving geëist, VIERDE BESLISSING-Overgang van vermogen” (deed in Dutch)
  • Real estate
  • Director resignation, COMPANIONS (director)
  • Permanent representative, VAN KERCKHOVE Fabian
  • The act holds 6 more points.

Open the act in the Belgian Official Gazette

2023
28-07
NBB filing Annual accounts filedPDF
financial year 2022 · abbreviated format
23-06
Gazette deed Restructuring
Permanent representative: Fabian Van Kerchove · Merger · Accounting effect7 points ▸
  • Merger, “met fusie door overneming gelijkgestelde verrichting, artikelen 12:7 juncto 12:50 en volgende van het Wetboek van vennootschappen en verenigingen” (deed in Dutch)
  • Accounting effect, 01-01-2023
  • Other provision, “rechten voor aandeelhouders met bijzondere rechten en houders van andere effecten dan aandelen, geen bijzondere rechten moeten toegekend worden” (deed in Dutch)
  • Other provision, “bijzonder voordeel aan leden van bestuursorganen van te fuseren vennootschappen, art.12:50,4° WVV” (deed in Dutch)
  • Other provision, 13-06-2023
  • Permanent representative, Fabian Van Kerchove
  • Merger, “tweede over te nemen vennootschap, 2550 Kontich, Groeningenlei 16” (deed in Dutch)

Open the act in the Belgian Official Gazette

19-05
Gazette deed Resignation: Silver Fern BV (director)
Permanent representatives: Tom Celis and Fabian Van Kerckhove · Appointment: Companions BV (director)5 points ▸
  • General meeting, 22-02-2023
  • Director resignation, Silver Fern BV (director)
  • Permanent representative, Tom Celis
  • Director appointment, Companions BV (director)
  • Permanent representative, Fabian Van Kerckhove

Open the act in the Belgian Official Gazette

2022
31-12
Financial Weakest financial yearnet -€77,248
The net result drops to -€77,248, the lowest from 2018 to 2022.
08-07
NBB filing Annual accounts filedPDF
financial year 2021 · abbreviated format
2021
31-12
Financial Highest result from 2018 to 2022net €12,302 ▲3,659%
The operating result of €13,840 and the net result of €12,302 are both a record.
20-07
NBB filing Annual accounts filedPDF
financial year 2020 · abbreviated format
2020
31-12
Financial Back to profitnet €327
The net result is €327, after 2 loss-making years.
01-10
NBB filing Annual accounts filedPDF
financial year 2019 · abbreviated format · 62 days late
01-10
NBB filing Annual accounts filedPDF
financial year 2018 · abbreviated format · 428 days late
2018
04-04
NBB filing Annual accounts filedPDF
financial year 2017 · micro format
2017
25-07
NBB filing Annual accounts filedPDF
financial year 2016 · abbreviated format
Financial milestoneGazette deedNBB filingFinancial milestones sit on the financial year-end date, not the filing date.

Sources:Publications in the Belgian Official GazetteFilings with the National Bank

History

LEMON SOFTWARE has filed 7 sets of annual accounts, the latest for financial year 2022.1 In 2024 the company was absorbed by merger into LEMON COMPANIES.2

  1. 1National Bank, annual accounts 2022
  2. 2Belgian Official Gazette, 05-02-2024

Company details

Inactive

Absorbed by LEMON COMPANIES in February 2024

LEMON SOFTWARE is no longer in the KBO register. LEMON COMPANIES took it over in a merger by absorption, published in the Belgian Official Gazette on 5 February 2024.

Status
Inactive
Reason
Merger by absorption"operation treated as a merger by absorption", Belgian Official Gazette, 5 February 2024 · act
Absorbed by
LEMON COMPANIES · 0634.604.286
Last annual accounts
financial year to 31 December 2022
Last registered office
Groeningenlei 16, 2550 Kontichas published on 5 February 2024
Legal form
Public limited company
First annual accounts
financial year 2016
Official KBO record

Purpose according to the articles of association

PurposeThe purpose describes the activities the company may carry out under its articles.
“Tussenpersoon in de handel; Het aanbieden van een online platform aan particuliere kopers en verkopers van tweedehandsmodeartikelen,waarbij…”
18 activities
  1. Tussenpersoon in de handel.
  2. Het aanbieden van een online platform aan particuliere kopers en verkopers van tweedehandsmodeartikelen,waarbij de vennootschap derhalve fungeert als medium tussen kopers en verkopers;in dit verband tevens fungeren als escrow-agent waarbij het geld van de koper tijdelijk als waarborg wordt gehouden tot de transactie rond is;in dit verband tevens (gedeeltelijk) de verzending van de aangekochte producten regelen,door de verkopers te voorzien van een verzendlabel van een extern postbedrijf,waarmee de verkoper het pakket kan frankeren en verzenden
  3. Alle activiteiten van een softwarehuis,zoals de analyse,ontwikkeling,commercialisering en exploitatie van software,evenals de handelingen omtrent de in-en verkoop en verhuur van ondersteunend materiaal.
  4. Opleiding in programmeertaal,het verlenen van advies,consultancy,diensten en voorlichting van natuurlijke en rechtspersonen,zowel in de privé als in de openbare sector,zowel in binnen-als in het buitenland met betrekking tot diverse informatiesystemen en het internet;
  5. Aankoop en verkoop,import en export,verhuur,leasing en installatie van computerhardware en-software en alle randapparatuur en toebehoren daarmee gepaard gaande,alsmede het onderhoud ervan;
  6. De onderneming in elektronische handel,de verkoop van alle goederen of diensten via het Internet of andere gegevensdragers;het opmaken van websites en het verlenen van alle diensten dienaangaande;
  7. De productie,ontwikkeling en realisatie van interactieve multimedia toepassingen en elke vorm van interactieve handel of levering van diensten;
  8. Inkoop en verkoop,import en export,verhuur,leasing en installatie van communicatiesystemen,zowel hardware als software en alle toebehoren daarmee gepaard gaande;
  9. Het ontwerp en inrichting van computerzalen en inkoop,verkoop en ontwerp van gespecialiseerd meubilair;
  10. De aankoop en verkoop,de uitvoer en invoer,de verdeling,de vertegenwoordiging,de makelarij,de commissie,de uitwisseling de vervaardiging,de verwerking,van allerhande informaticamateriaal,roerende goederen en meubels;
  11. Het uitbaten van een ontwerpbureau inzake grafische vormgeving,reclamevormgeving en digitale beeldvorming,kortom het verstrekken alle vormen van creatieve visualisatie van allerhande publicaties,advertenties,websites,reclamecampagnes,folders,affiches,logo's,enzovoort,dit alles in de meest ruime zin;
  12. Webdesign,het ontwerpen en opmaken van websites en internettoepassingen,en alle mogelijk interactieve multimedia toepassingen,alsook het verlenen van alle diensten dienaangaande;
  13. De productie,ontwikkeling en realisatie van alle mogelijke beeld-en computeranimatie,3D-animatie;
  14. Drukkerijactiviteiten voor het drukken en inbinden van brochures,advertenties,affiches,folders,reclamebladen,enzovoort;
  15. Het bewerken,verrijken,aanpassen en selecteren van digitale gegevens,het opmaken van beeldcomposities met bewegende beelden en andere prints;
  16. Het geven van workshops en grafische en multimedia opleidingen;
  17. Het uitbaten van een publiciteitsagentschap en het verstrekken van alle diensten dienaangaande in de meest ruime zin;
  18. Het aanleggen,het oordeelkundig uitbouwen en beheren van een onroerend vermogen;alle verrichtingen met betrekking tot onroerende goederen en onroerende zakelijke rechten zoals onder meer erfpacht-en opstalrechten en de huurfinanciering van onroerende goederen aan derden,het aankopen en verkopen zowel in volle eigendom als in vruchtgebruik en/of blote eigendom,ruilen,doen bouwen,doen verbouwen,onderhouden,verhuren,huren,ter beschikkingstellen,verkavelen,prospecteren en uitbaten van onroerende goederen,de aan-en verkoop,huur en verhuur van roerende goederen betreffende de inrichting en uitrusting van onroerende goederen,evenals alle handelingen die rechtstreeks of onrechtstreeks met dit doel in verband staan en die van aard zijn de opbrengst van de roerende en onroerende goederen te bevorderen.

The full purpose is in the deed

Articles of association, deed of 23-06-2023 (in Dutch)