Lemon Consult: 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 Consult
Largest movements
- Tangible fixed assets +€184,176
up €184,176 (+20.2%), from €913,843 to €1.1m
of which Land and buildings: +€174,162
- Cash +€39,238
up €39,238 (+23.2%), from €168,959 to €208,197
mainly Net result for the year (+€176,452) and Depreciation (+€127,619)
- Receivables within one year -€34,852
down €34,852 (-21.3%), from €163,813 to €128,961
of which Trade receivables: -€35,753
- Reserves +€151,820
up €151,820 (+7,591%), from €2,000 to €153,820
- Debts after one year +€20,744
up €20,744 (+3.4%), from €613,477 to €634,221
- Tax, wage and social debts +€20,107
up €20,107 (+56.3%), from €35,709 to €55,816
of which Remuneration and social security: +€16,412
- Gross operating margin +€183,867
up €183,867 (+29.3%), from €626,952 to €810,819
- Staff costs +€122,992
up €122,992 (+40.4%), from €304,376 to €427,368
- Depreciation +€12,051
up €12,051 (+10.4%), from €115,568 to €127,619
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 | €1,252,315 | €1,437,544 | +€185,229 | +14.8% |
| Fixed assets | 21/28 | €914,043 | €1,098,219 | +€184,176 | +20.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €913,843 | €1,098,019 | +€184,176 | +20.2% |
| Land and buildings | 22 | €820,458 | €994,620 | +€174,162 | +21.2% |
| Plant, machinery and equipment | 23 | €9,353 | €15,068 | +€5,715 | +61.1% |
| Furniture and vehicles | 24 | €84,032 | €88,331 | +€4,299 | +5.1% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €338,272 | €339,325 | +€1,053 | +0.3% |
| Amounts receivable within one year | 40/41 | €163,813 | €128,961 | -€34,852 | -21.3% |
| Trade receivables | 40 | €163,813 | €128,060 | -€35,753 | -21.8% |
| Other amounts receivable | 41 | - | €901 | +€901 | |
| Cash at bank and in hand | 54/58 | €168,959 | €208,197 | +€39,238 | +23.2% |
| Deferred charges and accrued income | 490/1 | €5,500 | €2,167 | -€3,333 | -60.6% |
| Total equity and liabilities | 10/49 | €1,252,315 | €1,437,544 | +€185,229 | +14.8% |
| Equity | 10/15 | €469,094 | €620,914 | +€151,820 | +32.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €153,820 | +€151,820 | +7,591% |
| Distributable reserves | 133 | €2,000 | €153,820 | +€151,820 | +7,591% |
| Profit (loss) carried forward | 14 | €447,094 | €447,094 | = | 0.0% |
| Amounts payable | 17/49 | €783,221 | €816,630 | +€33,409 | +4.3% |
| Amounts payable after more than one year | 17 | €613,477 | €634,221 | +€20,744 | +3.4% |
| Financial debts | 170/4 | €613,477 | €634,221 | +€20,744 | +3.4% |
| Amounts payable within one year | 42/48 | €160,284 | €182,409 | +€22,125 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €77,437 | €75,690 | -€1,747 | -2.3% |
| Trade debts | 44 | €19,755 | €26,271 | +€6,516 | +33.0% |
| Suppliers | 440/4 | €19,755 | €26,271 | +€6,516 | +33.0% |
| Taxes, remuneration and social security | 45 | €35,709 | €55,816 | +€20,107 | +56.3% |
| Taxes | 450/3 | €1,550 | €5,245 | +€3,695 | +238% |
| Remuneration and social security | 454/9 | €34,159 | €50,571 | +€16,412 | +48.0% |
| Other amounts payable | 47/48 | €27,383 | €24,632 | -€2,751 | -10.0% |
| Accrued charges and deferred income | 492/3 | €9,460 | - | -€9,460 | |
| Remuneration, social security and pensions | 62 | €304,376 | €427,368 | +€122,992 | +40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115,568 | €127,619 | +€12,051 | +10.4% |
| Other operating charges | 640/8 | €7,929 | €12,445 | +€4,516 | +57.0% |
| Gross operating margin | 9900 | €626,952 | €810,819 | +€183,867 | +29.3% |
| Operating profit (loss) | 9901 | €199,079 | €243,387 | +€44,308 | +22.3% |
| Financial income | 75/76B | €340 | €256 | -€84 | -24.7% |
| Recurring financial income | 75 | €340 | €256 | -€84 | -24.7% |
| Financial charges | 65/66B | €12,616 | €13,054 | +€438 | +3.5% |
| Recurring financial charges | 65 | €12,616 | €13,054 | +€438 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €186,803 | €230,589 | +€43,786 | +23.4% |
| Income taxes | 67/77 | €50,131 | €54,137 | +€4,006 | +8.0% |
| Profit (loss) for the period | 9904 | €136,672 | €176,452 | +€39,780 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €136,672 | €176,452 | +€39,780 | +29.1% |
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 15 October 2026 via checked.be.