Lemon iT: 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 iT
Largest movements
- Receivables within one year -€16,333
down €16,333 (-97.3%), from €16,786 to €453
of which Trade receivables: -€14,199
- Cash -€5,854
down €5,854 (-4.9%), from €120,140 to €114,286
mainly Contributions, distributions and other (-€20,000) and Tax, wage and social debts (-€19,236)
- Tax, wage and social debts -€19,236
down €19,236 (-67.4%), from €28,538 to €9,302
of which Taxes: -€18,692
- Profit (loss) carried forward -€12,494
down €12,494 (-15.1%), from €82,768 to €70,274
- Other debts +€6,942
up €6,942 (+61.6%), from €11,270 to €18,212
- Gross operating margin -€51,666
down €51,666 (-80.8%), from €63,930 to €12,264
- Taxes -€10,408
down €10,408 (-74.6%), from €13,958 to €3,550
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 | €139,910 | €116,477 | -€23,432 | -16.7% |
| Formation expenses | 20 | €730 | €487 | -€243 | -33.3% |
| Fixed assets | 21/28 | €973 | €473 | -€499 | -51.3% |
| Tangible fixed assets | 22/27 | €973 | €473 | -€499 | -51.3% |
| Furniture and vehicles | 24 | €973 | €473 | -€499 | -51.3% |
| Current assets | 29/58 | €138,207 | €115,517 | -€22,690 | -16.4% |
| Amounts receivable within one year | 40/41 | €16,786 | €453 | -€16,333 | -97.3% |
| Trade receivables | 40 | €14,420 | €220 | -€14,199 | -98.5% |
| Other amounts receivable | 41 | €2,366 | €233 | -€2,133 | -90.2% |
| Cash at bank and in hand | 54/58 | €120,140 | €114,286 | -€5,854 | -4.9% |
| Deferred charges and accrued income | 490/1 | €1,281 | €778 | -€503 | -39.3% |
| Total equity and liabilities | 10/49 | €139,910 | €116,477 | -€23,432 | -16.7% |
| Equity | 10/15 | €85,768 | €73,274 | -€12,494 | -14.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,768 | €70,274 | -€12,494 | -15.1% |
| Amounts payable | 17/49 | €54,141 | €43,203 | -€10,938 | -20.2% |
| Amounts payable within one year | 42/48 | €53,991 | €43,053 | -€10,938 | -20.3% |
| Trade debts | 44 | €14,183 | €15,539 | +€1,356 | +9.6% |
| Suppliers | 440/4 | €14,183 | €15,539 | +€1,356 | +9.6% |
| Taxes, remuneration and social security | 45 | €28,538 | €9,302 | -€19,236 | -67.4% |
| Taxes | 450/3 | €25,242 | €6,550 | -€18,692 | -74.1% |
| Remuneration and social security | 454/9 | €3,296 | €2,752 | -€544 | -16.5% |
| Other amounts payable | 47/48 | €11,270 | €18,212 | +€6,942 | +61.6% |
| Accrued charges and deferred income | 492/3 | €150 | €150 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €743 | €743 | = | 0.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €63,930 | €12,264 | -€51,666 | -80.8% |
| Operating profit (loss) | 9901 | €63,188 | €11,122 | -€52,066 | -82.4% |
| Financial charges | 65/66B | €4 | €66 | +€62 | +1598.5% |
| Recurring financial charges | 65 | €4 | €66 | +€62 | +1598.5% |
| Profit (loss) for the period before taxes | 9903 | €63,184 | €11,056 | -€52,128 | -82.5% |
| Income taxes | 67/77 | €13,958 | €3,550 | -€10,408 | -74.6% |
| Profit (loss) for the period | 9904 | €49,226 | €7,506 | -€41,720 | -84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €49,226 | €7,506 | -€41,720 | -84.8% |
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.