lemon graphics: 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 graphics
Largest movements
- Receivables within one year +€2,688
up €2,688 (+25.9%), from €10,372 to €13,060
of which Other amounts receivable: +€3,171
- Cash +€2,224
up €2,224 (+66.9%), from €3,322 to €5,546
mainly Net result for the year (+€3,673) and Depreciation (+€2,461)
- Deferred charges and accrued income +€1,947
up €1,947 (+57.9%), from €3,361 to €5,309
- Reserves +€3,673
up €3,673 (+30.4%), from €12,074 to €15,748
- Trade debts +€1,951
up €1,951 (+223.2%), from €874 to €2,825
- Tax, wage and social debts +€1,163
up €1,163 (+15.3%), from €7,589 to €8,752
- Accrued charges and deferred income +€326
up €326 (+78.5%), from €415 to €741
- Gross operating margin -€9,305
down €9,305 (-47.5%), from €19,577 to €10,273
- Taxes -€1,633
down €1,633 (-41.7%), from €3,918 to €2,285
- Depreciation +€1,095
up €1,095 (+80.1%), from €1,366 to €2,461
- Other operating charges -€574
down €574 (-32.9%), from €1,743 to €1,170
- Financial charges +€279
up €279 (+44.4%), from €628 to €908
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 | €21,952 | €29,066 | +€7,113 | +32.4% |
| Fixed assets | 21/28 | €4,896 | €5,151 | +€255 | +5.2% |
| Tangible fixed assets | 22/27 | €4,896 | €5,151 | +€255 | +5.2% |
| Plant, machinery and equipment | 23 | €1,984 | €3,476 | +€1,492 | +75.2% |
| Furniture and vehicles | 24 | €2,912 | €1,674 | -€1,237 | -42.5% |
| Current assets | 29/58 | €17,056 | €23,915 | +€6,859 | +40.2% |
| Amounts receivable within one year | 40/41 | €10,372 | €13,060 | +€2,688 | +25.9% |
| Trade receivables | 40 | €7,274 | €6,790 | -€484 | -6.7% |
| Other amounts receivable | 41 | €3,099 | €6,270 | +€3,171 | +102.4% |
| Cash at bank and in hand | 54/58 | €3,322 | €5,546 | +€2,224 | +66.9% |
| Deferred charges and accrued income | 490/1 | €3,361 | €5,309 | +€1,947 | +57.9% |
| Total equity and liabilities | 10/49 | €21,952 | €29,066 | +€7,113 | +32.4% |
| Equity | 10/15 | €13,074 | €16,748 | +€3,673 | +28.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €12,074 | €15,748 | +€3,673 | +30.4% |
| Distributable reserves | 133 | €12,074 | €15,748 | +€3,673 | +30.4% |
| Amounts payable | 17/49 | €8,878 | €12,318 | +€3,440 | +38.8% |
| Amounts payable within one year | 42/48 | €8,463 | €11,577 | +€3,114 | +36.8% |
| Trade debts | 44 | €874 | €2,825 | +€1,951 | +223.2% |
| Suppliers | 440/4 | €874 | €2,825 | +€1,951 | +223.2% |
| Taxes, remuneration and social security | 45 | €7,589 | €8,752 | +€1,163 | +15.3% |
| Taxes | 450/3 | €7,589 | €8,752 | +€1,163 | +15.3% |
| Accrued charges and deferred income | 492/3 | €415 | €741 | +€326 | +78.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,366 | €2,461 | +€1,095 | +80.1% |
| Other operating charges | 640/8 | €1,743 | €1,170 | -€574 | -32.9% |
| Gross operating margin | 9900 | €19,577 | €10,273 | -€9,305 | -47.5% |
| Operating profit (loss) | 9901 | €16,468 | €6,642 | -€9,825 | -59.7% |
| Financial income | 75/76B | €153 | €224 | +€71 | +46.3% |
| Recurring financial income | 75 | €153 | €224 | +€71 | +46.3% |
| Financial charges | 65/66B | €628 | €908 | +€279 | +44.4% |
| Recurring financial charges | 65 | €628 | €908 | +€279 | +44.4% |
| Profit (loss) for the period before taxes | 9903 | €15,992 | €5,958 | -€10,034 | -62.7% |
| Income taxes | 67/77 | €3,918 | €2,285 | -€1,633 | -41.7% |
| Profit (loss) for the period | 9904 | €12,074 | €3,673 | -€8,401 | -69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,074 | €3,673 | -€8,401 | -69.6% |
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 7 October 2026 via checked.be.