Lemon 52: 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.
Lemon 52
Largest movements
- Cash +€7,013
up €7,013 (+415%), from €1,690 to €8,703
mainly Other debts (+€16,056) and Receivables within one year (+€4,218)
- Receivables within one year -€4,218
down €4,218 (-77.3%), from €5,459 to €1,241
of which Trade receivables: -€3,840
- Tangible fixed assets -€2,650
down €2,650 (-10.2%), from €26,006 to €23,356
- Other debts +€16,056
up €16,056 (+56.7%), from €28,310 to €44,366
- Profit (loss) carried forward -€13,700
down €13,700 (-12.4%), from -€110,544 to -€124,244
- Contributions +€10,000
up €10,000 (+10.0%), from €100,000 to €110,000
- Reserves -€10,000
no longer reported in 2025 (was €10,000)
- Trade debts -€4,807
down €4,807 (-89.2%), from €5,388 to €581
- Staff costs +€8,847
new in 2025: €8,847
- Depreciation +€2,156
up €2,156 (+436%), from €494 to €2,650
- Other operating charges +€1,621
new in 2025: €1,621
- Gross operating margin +€1,074
up €1,074 (+73.2%), from -€1,468 to -€393
- Financial charges +€42
up €42 (+28.6%), from €146 to €188
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 | €33,155 | €33,299 | +€145 | +0.4% |
| Fixed assets | 21/28 | €26,006 | €23,356 | -€2,650 | -10.2% |
| Tangible fixed assets | 22/27 | €26,006 | €23,356 | -€2,650 | -10.2% |
| Other tangible fixed assets | 26 | €26,006 | €23,356 | -€2,650 | -10.2% |
| Current assets | 29/58 | €7,149 | €9,944 | +€2,795 | +39.1% |
| Amounts receivable within one year | 40/41 | €5,459 | €1,241 | -€4,218 | -77.3% |
| Trade receivables | 40 | €3,840 | - | -€3,840 | |
| Other amounts receivable | 41 | €1,619 | €1,241 | -€378 | -23.4% |
| Cash at bank and in hand | 54/58 | €1,690 | €8,703 | +€7,013 | +415% |
| Total equity and liabilities | 10/49 | €33,155 | €33,299 | +€145 | +0.4% |
| Equity | 10/15 | -€544 | -€14,244 | -€13,700 | -2,517% |
| Contributions | 10/11 | €100,000 | €110,000 | +€10,000 | +10.0% |
| Reserves | 13 | €10,000 | - | -€10,000 | |
| Non-distributable reserves | 130/1 | €10,000 | - | -€10,000 | |
| Reserves not available under the articles | 1311 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | -€110,544 | -€124,244 | -€13,700 | -12.4% |
| Amounts payable | 17/49 | €33,699 | €47,543 | +€13,844 | +41.1% |
| Amounts payable within one year | 42/48 | €33,699 | €46,443 | +€12,744 | +37.8% |
| Trade debts | 44 | €5,388 | €581 | -€4,807 | -89.2% |
| Suppliers | 440/4 | €5,388 | €581 | -€4,807 | -89.2% |
| Taxes, remuneration and social security | 45 | - | €1,496 | +€1,496 | |
| Taxes | 450/3 | - | €224 | +€224 | |
| Remuneration and social security | 454/9 | - | €1,272 | +€1,272 | |
| Other amounts payable | 47/48 | €28,310 | €44,366 | +€16,056 | +56.7% |
| Accrued charges and deferred income | 492/3 | - | €1,100 | +€1,100 | |
| Remuneration, social security and pensions | 62 | - | €8,847 | +€8,847 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €494 | €2,650 | +€2,156 | +436% |
| Other operating charges | 640/8 | - | €1,621 | +€1,621 | |
| Gross operating margin | 9900 | -€1,468 | -€393 | +€1,074 | +73.2% |
| Operating profit (loss) | 9901 | -€1,962 | -€13,512 | -€11,550 | -589% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €146 | €188 | +€42 | +28.6% |
| Recurring financial charges | 65 | €146 | €188 | +€42 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,108 | -€13,700 | -€11,592 | -550% |
| Profit (loss) for the period | 9904 | -€2,108 | -€13,700 | -€11,592 | -550% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,108 | -€13,700 | -€11,592 | -550% |
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 14 October 2026 via checked.be.