Lemon Fish: 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 Fish
Largest movements
- Cash +€16,003
up €16,003 (+220.7%), from €7,250 to €23,253
mainly Net result for the year (+€14,782) and Depreciation (+€7,149)
- Stocks and contracts +€7,427
up €7,427 (+13.0%), from €57,100 to €64,527
- Tangible fixed assets -€7,149
down €7,149 (-4.6%), from €155,113 to €147,964
of which Land and buildings: -€7,149
- Receivables within one year -€4,899
down €4,899 (-90.9%), from €5,387 to €488
- Reserves +€14,782
up €14,782 (+157.5%), from €9,387 to €24,169
- Debts after one year -€13,136
down €13,136 (-9.6%), from €137,493 to €124,357
- Tax, wage and social debts +€6,564
up €6,564 (+141.5%), from €4,640 to €11,204
- Trade debts +€4,994
up €4,994 (+20.7%), from €24,112 to €29,106
- Other debts -€3,947
down €3,947 (-13.9%), from €28,397 to €24,451
- Gross operating margin +€15,640
up €15,640 (+102.8%), from €15,212 to €30,852
- Taxes +€3,885
up €3,885 (+1759.9%), from €221 to €4,105
- Depreciation -€775
down €775 (-9.8%), from €7,924 to €7,149
- Financial income +€678
up €678 (+6072.9%), from €11 to €689
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 | €224,987 | €236,423 | +€11,436 | +5.1% |
| Fixed assets | 21/28 | €155,113 | €147,964 | -€7,149 | -4.6% |
| Tangible fixed assets | 22/27 | €155,113 | €147,964 | -€7,149 | -4.6% |
| Land and buildings | 22 | €155,113 | €147,964 | -€7,149 | -4.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €69,874 | €88,459 | +€18,585 | +26.6% |
| Stocks and contracts in progress | 3 | €57,100 | €64,527 | +€7,427 | +13.0% |
| Stocks | 30/36 | €57,100 | €64,527 | +€7,427 | +13.0% |
| Amounts receivable within one year | 40/41 | €5,387 | €488 | -€4,899 | -90.9% |
| Trade receivables | 40 | €5,387 | €488 | -€4,899 | -90.9% |
| Cash at bank and in hand | 54/58 | €7,250 | €23,253 | +€16,003 | +220.7% |
| Deferred charges and accrued income | 490/1 | €137 | €191 | +€53 | +38.6% |
| Total equity and liabilities | 10/49 | €224,987 | €236,423 | +€11,436 | +5.1% |
| Equity | 10/15 | €16,387 | €31,169 | +€14,782 | +90.2% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €9,387 | €24,169 | +€14,782 | +157.5% |
| Distributable reserves | 133 | €9,387 | €24,169 | +€14,782 | +157.5% |
| Amounts payable | 17/49 | €208,599 | €205,254 | -€3,346 | -1.6% |
| Amounts payable after more than one year | 17 | €137,493 | €124,357 | -€13,136 | -9.6% |
| Financial debts | 170/4 | €137,493 | €124,357 | -€13,136 | -9.6% |
| Amounts payable within one year | 42/48 | €71,106 | €80,897 | +€9,791 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €13,957 | €16,136 | +€2,180 | +15.6% |
| Trade debts | 44 | €24,112 | €29,106 | +€4,994 | +20.7% |
| Suppliers | 440/4 | €24,112 | €29,106 | +€4,994 | +20.7% |
| Taxes, remuneration and social security | 45 | €4,640 | €11,204 | +€6,564 | +141.5% |
| Taxes | 450/3 | €4,640 | €11,204 | +€6,564 | +141.5% |
| Other amounts payable | 47/48 | €28,397 | €24,451 | -€3,947 | -13.9% |
| Non-recurring operating income | 76A | €170 | - | -€170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,924 | €7,149 | -€775 | -9.8% |
| Other operating charges | 640/8 | €2,032 | €2,094 | +€62 | +3.1% |
| Gross operating margin | 9900 | €15,212 | €30,852 | +€15,640 | +102.8% |
| Operating profit (loss) | 9901 | €5,257 | €21,610 | +€16,353 | +311.1% |
| Financial income | 75/76B | €11 | €689 | +€678 | +6072.9% |
| Recurring financial income | 75 | €11 | €689 | +€678 | +6072.9% |
| Financial charges | 65/66B | €3,130 | €3,411 | +€281 | +9.0% |
| Recurring financial charges | 65 | €3,130 | €3,411 | +€281 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €2,138 | €18,888 | +€16,750 | +783.5% |
| Income taxes | 67/77 | €221 | €4,105 | +€3,885 | +1759.9% |
| Profit (loss) for the period | 9904 | €1,917 | €14,782 | +€12,865 | +671.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,917 | €14,782 | +€12,865 | +671.1% |
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.