Lemon Cone: 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 Cone
Largest movements
- Receivables within one year +€41,569
up €41,569 (+144%), from €28,902 to €70,471
of which Trade receivables: +€32,476
- Tangible fixed assets -€16,006
down €16,006 (-33.3%), from €48,053 to €32,046
of which Furniture and vehicles: -€15,661
- Other debts +€39,302
up €39,302 (+53.7%), from €73,213 to €112,515
- Reserves -€22,212
down €22,212 (-9.2%), from €242,083 to €219,871
- Tax, wage and social debts +€15,566
up €15,566 (+110%), from €14,204 to €29,769
of which Taxes: +€15,322
- Trade debts -€5,159
down €5,159 (-84.5%), from €6,102 to €943
- Gross operating margin +€20,304
up €20,304 (+20.1%), from €101,100 to €121,404
- Financial income +€4,230
up €4,230 (+375%), from €1,127 to €5,357
- Taxes +€1,632
up €1,632 (+8.0%), from €20,461 to €22,093
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 | €354,202 | €381,698 | +€27,496 | +7.8% |
| Fixed assets | 21/28 | €48,053 | €32,046 | -€16,006 | -33.3% |
| Tangible fixed assets | 22/27 | €48,053 | €32,046 | -€16,006 | -33.3% |
| Land and buildings | 22 | €1,969 | €1,733 | -€236 | -12.0% |
| Plant, machinery and equipment | 23 | €1,816 | €1,707 | -€109 | -6.0% |
| Furniture and vehicles | 24 | €44,267 | €28,607 | -€15,661 | -35.4% |
| Current assets | 29/58 | €306,149 | €349,652 | +€43,502 | +14.2% |
| Amounts receivable within one year | 40/41 | €28,902 | €70,471 | +€41,569 | +144% |
| Trade receivables | 40 | €16,324 | €48,800 | +€32,476 | +199% |
| Other amounts receivable | 41 | €12,578 | €21,671 | +€9,092 | +72.3% |
| Current investments | 50/53 | €209,697 | €211,103 | +€1,406 | +0.7% |
| Cash at bank and in hand | 54/58 | €66,422 | €66,927 | +€505 | +0.8% |
| Deferred charges and accrued income | 490/1 | €1,128 | €1,150 | +€23 | +2.0% |
| Total equity and liabilities | 10/49 | €354,202 | €381,698 | +€27,496 | +7.8% |
| Equity | 10/15 | €260,683 | €238,471 | -€22,212 | -8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €242,083 | €219,871 | -€22,212 | -9.2% |
| Distributable reserves | 133 | €242,083 | €219,871 | -€22,212 | -9.2% |
| Amounts payable | 17/49 | €93,519 | €143,227 | +€49,708 | +53.2% |
| Amounts payable within one year | 42/48 | €93,519 | €143,227 | +€49,708 | +53.2% |
| Trade debts | 44 | €6,102 | €943 | -€5,159 | -84.5% |
| Suppliers | 440/4 | €6,102 | €943 | -€5,159 | -84.5% |
| Taxes, remuneration and social security | 45 | €14,204 | €29,769 | +€15,566 | +110% |
| Taxes | 450/3 | €13,453 | €28,774 | +€15,322 | +114% |
| Remuneration and social security | 454/9 | €751 | €995 | +€244 | +32.5% |
| Other amounts payable | 47/48 | €73,213 | €112,515 | +€39,302 | +53.7% |
| Remuneration, social security and pensions | 62 | €4,305 | €4,972 | +€667 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,011 | €16,659 | -€352 | -2.1% |
| Other operating charges | 640/8 | €577 | €599 | +€23 | +3.9% |
| Gross operating margin | 9900 | €101,100 | €121,404 | +€20,304 | +20.1% |
| Operating profit (loss) | 9901 | €79,207 | €99,173 | +€19,966 | +25.2% |
| Financial income | 75/76B | €1,127 | €5,357 | +€4,230 | +375% |
| Recurring financial income | 75 | €1,127 | €5,357 | +€4,230 | +375% |
| Financial charges | 65/66B | €69 | €111 | +€42 | +60.6% |
| Recurring financial charges | 65 | €69 | €111 | +€42 | +60.6% |
| Profit (loss) for the period before taxes | 9903 | €80,265 | €104,419 | +€24,154 | +30.1% |
| Income taxes | 67/77 | €20,461 | €22,093 | +€1,632 | +8.0% |
| Profit (loss) for the period | 9904 | €59,804 | €82,326 | +€22,522 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €59,804 | €82,326 | +€22,522 | +37.7% |
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 22 October 2026 via checked.be.