LEMON LAW: 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 LAW
Largest movements
- Cash +€7,577
up €7,577 (+17.8%), from €42,473 to €50,050
mainly Other debts (+€25,204) and Net result for the year (+€19,133)
- Tangible fixed assets -€5,138
down €5,138 (-41.4%), from €12,426 to €7,287
- Receivables within one year -€1,602
no longer reported in 2025 (was €1,602)
- Other debts +€25,204
up €25,204 (+2,934%), from €859 to €26,063
- Profit (loss) carried forward -€13,592
no longer reported in 2025 (was €13,592)
- Tax, wage and social debts -€11,447
down €11,447 (-50.8%), from €22,536 to €11,089
of which Taxes: -€11,461
- Trade debts +€580
up €580 (+62.6%), from €927 to €1,507
- Gross operating margin +€6,278
up €6,278 (+23.7%), from €26,449 to €32,727
- Taxes +€1,707
up €1,707 (+29.3%), from €5,831 to €7,538
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 | €57,245 | €57,990 | +€745 | +1.3% |
| Fixed assets | 21/28 | €12,726 | €7,587 | -€5,138 | -40.4% |
| Tangible fixed assets | 22/27 | €12,426 | €7,287 | -€5,138 | -41.4% |
| Furniture and vehicles | 24 | €12,426 | €7,287 | -€5,138 | -41.4% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €44,519 | €50,402 | +€5,883 | +13.2% |
| Amounts receivable within one year | 40/41 | €1,602 | - | -€1,602 | |
| Other amounts receivable | 41 | €1,602 | - | -€1,602 | |
| Cash at bank and in hand | 54/58 | €42,473 | €50,050 | +€7,577 | +17.8% |
| Deferred charges and accrued income | 490/1 | €444 | €353 | -€92 | -20.6% |
| Total equity and liabilities | 10/49 | €57,245 | €57,990 | +€745 | +1.3% |
| Equity | 10/15 | €32,924 | €19,331 | -€13,592 | -41.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €18,331 | €18,331 | = | 0.0% |
| Distributable reserves | 133 | €18,331 | €18,331 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,592 | - | -€13,592 | |
| Amounts payable | 17/49 | €24,321 | €38,658 | +€14,337 | +58.9% |
| Amounts payable within one year | 42/48 | €24,321 | €38,658 | +€14,337 | +58.9% |
| Trade debts | 44 | €927 | €1,507 | +€580 | +62.6% |
| Suppliers | 440/4 | €927 | €1,507 | +€580 | +62.6% |
| Taxes, remuneration and social security | 45 | €22,536 | €11,089 | -€11,447 | -50.8% |
| Taxes | 450/3 | €19,858 | €8,397 | -€11,461 | -57.7% |
| Remuneration and social security | 454/9 | €2,677 | €2,691 | +€14 | +0.5% |
| Other amounts payable | 47/48 | €859 | €26,063 | +€25,204 | +2,934% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,220 | €5,138 | -€82 | -1.6% |
| Other operating charges | 640/8 | €956 | €870 | -€86 | -9.0% |
| Gross operating margin | 9900 | €26,449 | €32,727 | +€6,278 | +23.7% |
| Operating profit (loss) | 9901 | €20,273 | €26,719 | +€6,446 | +31.8% |
| Financial income | 75/76B | €49 | - | -€49 | |
| Recurring financial income | 75 | €49 | - | -€49 | |
| Financial charges | 65/66B | €39 | €48 | +€9 | +22.5% |
| Recurring financial charges | 65 | €39 | €48 | +€9 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €20,282 | €26,671 | +€6,389 | +31.5% |
| Income taxes | 67/77 | €5,831 | €7,538 | +€1,707 | +29.3% |
| Profit (loss) for the period | 9904 | €14,451 | €19,133 | +€4,681 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,451 | €19,133 | +€4,681 | +32.4% |
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 24 October 2026 via checked.be.