LEMON CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€76,565
up €76,565 (+706%), from €10,847 to €87,412
of which Trade receivables: +€81,136
- Financial fixed assets +€14,000
new in 2025: €14,000
- Cash +€9,520
up €9,520 (+1,826%), from €521 to €10,041
mainly Trade debts (+€36,761) and Tax, wage and social debts (+€22,918)
- Trade debts +€36,761
up €36,761 (+990%), from €3,715 to €40,476
- Tax, wage and social debts +€22,918
new in 2025: €22,918
of which Taxes: +€14,888
- Profit (loss) carried forward +€21,405
up €21,405, from -€2,347 to €19,058
- Other debts +€19,000
new in 2025: €19,000
- Gross operating margin +€49,799
up €49,799, from -€1,253 to €48,545
- Staff costs +€16,872
new in 2025: €16,872
- Taxes +€5,649
up €5,649 (+201%), from €2,805 to €8,454
- Other operating charges +€1,577
new in 2025: €1,577
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 | €11,368 | €111,453 | +€100,085 | +880% |
| Fixed assets | 21/28 | €0 | €14,000 | +€14,000 | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | - | €14,000 | +€14,000 | |
| Current assets | 29/58 | €11,368 | €97,453 | +€86,085 | +757% |
| Amounts receivable within one year | 40/41 | €10,847 | €87,412 | +€76,565 | +706% |
| Trade receivables | 40 | €2,750 | €83,886 | +€81,136 | +2,950% |
| Other amounts receivable | 41 | €8,096 | €3,526 | -€4,571 | -56.5% |
| Cash at bank and in hand | 54/58 | €521 | €10,041 | +€9,520 | +1,826% |
| Total equity and liabilities | 10/49 | €11,368 | €111,453 | +€100,085 | +880% |
| Equity | 10/15 | €7,653 | €29,058 | +€21,405 | +280% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,347 | €19,058 | +€21,405 | |
| Amounts payable | 17/49 | €3,715 | €82,395 | +€78,680 | +2,118% |
| Amounts payable within one year | 42/48 | €3,715 | €82,395 | +€78,680 | +2,118% |
| Trade debts | 44 | €3,715 | €40,476 | +€36,761 | +990% |
| Suppliers | 440/4 | €3,715 | €40,476 | +€36,761 | +990% |
| Taxes, remuneration and social security | 45 | - | €22,918 | +€22,918 | |
| Taxes | 450/3 | - | €14,888 | +€14,888 | |
| Remuneration and social security | 454/9 | - | €8,031 | +€8,031 | |
| Other amounts payable | 47/48 | - | €19,000 | +€19,000 | |
| Remuneration, social security and pensions | 62 | - | €16,872 | +€16,872 | |
| Other operating charges | 640/8 | - | €1,577 | +€1,577 | |
| Non-recurring operating charges | 66A | €5,475 | - | -€5,475 | |
| Gross operating margin | 9900 | -€1,253 | €48,545 | +€49,799 | |
| Operating profit (loss) | 9901 | -€6,728 | €30,097 | +€36,825 | |
| Financial income | 75/76B | - | €307 | +€307 | |
| Recurring financial income | 75 | - | €307 | +€307 | |
| Financial charges | 65/66B | €235 | €545 | +€310 | +132% |
| Recurring financial charges | 65 | €235 | €545 | +€310 | +132% |
| Profit (loss) for the period before taxes | 9903 | -€6,964 | €29,859 | +€36,823 | |
| Income taxes | 67/77 | €2,805 | €8,454 | +€5,649 | +201% |
| Profit (loss) for the period | 9904 | -€9,769 | €21,405 | +€31,174 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,769 | €21,405 | +€31,174 |
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.