Lemon Curry: what changed
Two fiscal 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 Curry
Largest movements
- Cash -€201,100
down €201,100 (-72.5%), from €277,368 to €76,268
mainly Contributions, distributions and other (-€188,000) and Receivables within one year (-€34,948)
- Receivables within one year +€34,948
up €34,948 (+531.5%), from €6,575 to €41,523
of which Trade receivables: +€36,300
- Receivables after one year +€5,250
up €5,250 (+7.0%), from €75,000 to €80,250
- Reserves -€118,861
down €118,861 (-99.6%), from €119,370 to €510
- Trade debts -€22,973
down €22,973 (-92.8%), from €24,757 to €1,784
- Other debts -€13,921
down €13,921 (-7.5%), from €184,698 to €170,776
- Financial income -€472,778
down €472,778 (-98.9%), from €478,032 to €5,254
of which Financial income: -€465,278
- Taxes -€18,542
down €18,542 (-48.6%), from €38,175 to €19,632
- Gross operating margin -€12,297
down €12,297 (-12.2%), from €100,730 to €88,433
- Financial charges -€10,212
down €10,212 (-87.1%), from €11,726 to €1,514
- Depreciation +€1,483
up €1,483 (+205.1%), from €723 to €2,206
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.
Cash bridge derived
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 | €364,058 | €205,280 | -€158,778 | -43.6% |
| Fixed assets | 21/28 | €3,858 | €5,982 | +€2,124 | +55.1% |
| Tangible fixed assets | 22/27 | €3,858 | €5,982 | +€2,124 | +55.1% |
| Land and buildings | 22 | €232 | €0 | -€232 | -100.0% |
| Plant, machinery and equipment | 23 | - | €3,175 | +€3,175 | |
| Furniture and vehicles | 24 | €3,625 | €2,808 | -€818 | -22.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €360,201 | €199,298 | -€160,903 | -44.7% |
| Amounts receivable after more than one year | 29 | €75,000 | €80,250 | +€5,250 | +7.0% |
| Other amounts receivable | 291 | €75,000 | €80,250 | +€5,250 | +7.0% |
| Amounts receivable within one year | 40/41 | €6,575 | €41,523 | +€34,948 | +531.5% |
| Trade receivables | 40 | €0 | €36,300 | +€36,300 | |
| Other amounts receivable | 41 | €6,575 | €5,223 | -€1,352 | -20.6% |
| Cash at bank and in hand | 54/58 | €277,368 | €76,268 | -€201,100 | -72.5% |
| Deferred charges and accrued income | 490/1 | €1,258 | €1,257 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €364,058 | €205,280 | -€158,778 | -43.6% |
| Equity | 10/15 | €137,920 | €19,060 | -€118,861 | -86.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €119,370 | €510 | -€118,861 | -99.6% |
| Distributable reserves | 133 | €119,370 | €510 | -€118,861 | -99.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €226,138 | €186,220 | -€39,917 | -17.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €226,138 | €186,220 | -€39,917 | -17.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €24,757 | €1,784 | -€22,973 | -92.8% |
| Suppliers | 440/4 | €24,757 | €1,784 | -€22,973 | -92.8% |
| Taxes, remuneration and social security | 45 | €16,683 | €13,660 | -€3,023 | -18.1% |
| Taxes | 450/3 | €16,683 | €13,660 | -€3,023 | -18.1% |
| Other amounts payable | 47/48 | €184,698 | €170,776 | -€13,921 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €723 | €2,206 | +€1,483 | +205.1% |
| Other operating charges | 640/8 | €1,006 | €1,196 | +€190 | +18.8% |
| Gross operating margin | 9900 | €100,730 | €88,433 | -€12,297 | -12.2% |
| Operating profit (loss) | 9901 | €99,000 | €85,031 | -€13,969 | -14.1% |
| Financial income | 75/76B | €478,032 | €5,254 | -€472,778 | -98.9% |
| Recurring financial income | 75 | €470,532 | €5,254 | -€465,278 | -98.9% |
| Non-recurring financial income | 76B | €7,500 | €0 | -€7,500 | -100.0% |
| Financial charges | 65/66B | €11,726 | €1,514 | -€10,212 | -87.1% |
| Recurring financial charges | 65 | €11,726 | €1,514 | -€10,212 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | €565,307 | €88,772 | -€476,535 | -84.3% |
| Income taxes | 67/77 | €38,175 | €19,632 | -€18,542 | -48.6% |
| Profit (loss) for the period | 9904 | €527,132 | €69,139 | -€457,993 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €527,132 | €69,139 | -€457,993 | -86.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.