BLUE LEMON: 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.
BLUE LEMON
Largest movements
- Cash +€14,255
up €14,255 (+37.8%), from €37,677 to €51,933
mainly Other debts (+€59,669) and Net result for the year (+€25,047)
- Receivables within one year +€6,039
up €6,039 (+27.0%), from €22,330 to €28,369
of which Trade receivables: +€5,499
- Deferred charges and accrued income +€5,028
up €5,028 (+603.3%), from €834 to €5,862
- Other debts +€59,669
up €59,669 (+986.4%), from €6,049 to €65,718
- Profit (loss) carried forward -€49,953
down €49,953 (-99.5%), from €50,186 to €233
- Tax, wage and social debts +€15,105
up €15,105 (+274.0%), from €5,512 to €20,618
- Gross operating margin +€9,453
up €9,453 (+33.5%), from €28,191 to €37,644
- Taxes +€1,734
up €1,734 (+33.2%), from €5,226 to €6,960
- Staff costs +€533
up €533 (+26.5%), from €2,010 to €2,543
- Financial charges -€531
down €531 (-29.6%), from €1,793 to €1,263
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.
Cash bridge derived
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 | €64,069 | €89,132 | +€25,063 | +39.1% |
| Fixed assets | 21/28 | €3,228 | €2,969 | -€259 | -8.0% |
| Tangible fixed assets | 22/27 | €3,228 | €2,969 | -€259 | -8.0% |
| Furniture and vehicles | 24 | €3,228 | €1,475 | -€1,753 | -54.3% |
| Other tangible fixed assets | 26 | - | €1,494 | +€1,494 | |
| Current assets | 29/58 | €60,840 | €86,163 | +€25,323 | +41.6% |
| Amounts receivable within one year | 40/41 | €22,330 | €28,369 | +€6,039 | +27.0% |
| Trade receivables | 40 | €20,056 | €25,555 | +€5,499 | +27.4% |
| Other amounts receivable | 41 | €2,274 | €2,814 | +€540 | +23.7% |
| Cash at bank and in hand | 54/58 | €37,677 | €51,933 | +€14,255 | +37.8% |
| Deferred charges and accrued income | 490/1 | €834 | €5,862 | +€5,028 | +603.3% |
| Total equity and liabilities | 10/49 | €64,069 | €89,132 | +€25,063 | +39.1% |
| Equity | 10/15 | €52,186 | €2,233 | -€49,953 | -95.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,186 | €233 | -€49,953 | -99.5% |
| Amounts payable | 17/49 | €11,883 | €86,899 | +€75,016 | +631.3% |
| Amounts payable within one year | 42/48 | €11,883 | €86,899 | +€75,016 | +631.3% |
| Trade debts | 44 | €321 | €563 | +€242 | +75.3% |
| Suppliers | 440/4 | €321 | €563 | +€242 | +75.3% |
| Taxes, remuneration and social security | 45 | €5,512 | €20,618 | +€15,105 | +274.0% |
| Taxes | 450/3 | €5,512 | €20,618 | +€15,105 | +274.0% |
| Other amounts payable | 47/48 | €6,049 | €65,718 | +€59,669 | +986.4% |
| Remuneration, social security and pensions | 62 | €2,010 | €2,543 | +€533 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,481 | €1,820 | +€339 | +22.9% |
| Other operating charges | 640/8 | - | €11 | +€11 | |
| Gross operating margin | 9900 | €28,191 | €37,644 | +€9,453 | +33.5% |
| Operating profit (loss) | 9901 | €24,700 | €33,271 | +€8,570 | +34.7% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.4% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.4% |
| Financial charges | 65/66B | €1,793 | €1,263 | -€531 | -29.6% |
| Recurring financial charges | 65 | €1,793 | €1,263 | -€531 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €22,908 | €32,008 | +€9,099 | +39.7% |
| Income taxes | 67/77 | €5,226 | €6,960 | +€1,734 | +33.2% |
| Profit (loss) for the period | 9904 | €17,682 | €25,047 | +€7,365 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,682 | €25,047 | +€7,365 | +41.7% |
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 10 October 2026 via checked.be.