BLUE LEMONS: 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 LEMONS
Largest movements
- Receivables within one year -€2,767
down €2,767 (-50.3%), from €5,505 to €2,738
of which Other amounts receivable: -€3,990
- Cash +€629
up €629 (+131%), from €482 to €1,111
mainly Receivables within one year (+€2,767) and Trade debts (+€1,081)
- Profit (loss) carried forward -€2,686
down €2,686, from €711 to -€1,975
- Trade debts +€1,081
up €1,081 (+62.0%), from €1,743 to €2,824
- Tax, wage and social debts -€533
no longer reported in 2025 (was €533)
- Gross operating margin -€1,526
down €1,526 (-212%), from -€720 to -€2,246
- Other operating charges -€36
down €36 (-8.3%), from €436 to €400
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 | €5,987 | €3,849 | -€2,138 | -35.7% |
| Current assets | 29/58 | €5,987 | €3,849 | -€2,138 | -35.7% |
| Amounts receivable within one year | 40/41 | €5,505 | €2,738 | -€2,767 | -50.3% |
| Trade receivables | 40 | €1,258 | €2,481 | +€1,223 | +97.2% |
| Other amounts receivable | 41 | €4,247 | €257 | -€3,990 | -93.9% |
| Cash at bank and in hand | 54/58 | €482 | €1,111 | +€629 | +131% |
| Total equity and liabilities | 10/49 | €5,987 | €3,849 | -€2,138 | -35.7% |
| Equity | 10/15 | €3,711 | €1,025 | -€2,686 | -72.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €711 | -€1,975 | -€2,686 | |
| Amounts payable | 17/49 | €2,276 | €2,824 | +€548 | +24.1% |
| Amounts payable within one year | 42/48 | €2,276 | €2,824 | +€548 | +24.1% |
| Trade debts | 44 | €1,743 | €2,824 | +€1,081 | +62.0% |
| Suppliers | 440/4 | €1,743 | €2,824 | +€1,081 | +62.0% |
| Taxes, remuneration and social security | 45 | €533 | - | -€533 | |
| Taxes | 450/3 | €533 | - | -€533 | |
| Other operating charges | 640/8 | €436 | €400 | -€36 | -8.3% |
| Gross operating margin | 9900 | -€720 | -€2,246 | -€1,526 | -212% |
| Operating profit (loss) | 9901 | -€1,156 | -€2,646 | -€1,489 | -129% |
| Financial charges | 65/66B | €59 | €40 | -€19 | -31.6% |
| Recurring financial charges | 65 | €59 | €40 | -€19 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,215 | -€2,686 | -€1,471 | -121% |
| Profit (loss) for the period | 9904 | -€1,215 | -€2,686 | -€1,471 | -121% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,215 | -€2,686 | -€1,471 | -121% |
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 17 October 2026 via checked.be.