Lemon Ltd: 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 Ltd
Largest movements
- Cash +€30,350
up €30,350 (+1896.2%), from €1,601 to €31,951
mainly Trade debts (+€39,773) and Net result for the year (+€9,498)
- Receivables within one year +€20,551
up €20,551 (+43.7%), from €47,008 to €67,559
of which Trade receivables: +€12,568
- Tangible fixed assets -€2,349
down €2,349 (-96.3%), from €2,440 to €91
of which Furniture and vehicles: -€2,055
- Trade debts +€39,773
up €39,773 (+45.5%), from €87,402 to €127,175
of which Suppliers: +€42,753
- Profit (loss) carried forward +€9,498
up €9,498 (+17.0%), from -€55,796 to -€46,298
- Gross operating margin +€66,674
up €66,674, from -€47,985 to €18,689
- Other operating charges +€3,398
up €3,398 (+101.7%), from €3,340 to €6,738
- Taxes +€1,826
no longer reported in 2025 (was -€1,826)
- Depreciation -€1,645
down €1,645 (-41.2%), from €3,994 to €2,349
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 | €53,843 | €102,746 | +€48,903 | +90.8% |
| Fixed assets | 21/28 | €4,940 | €2,591 | -€2,349 | -47.6% |
| Tangible fixed assets | 22/27 | €2,440 | €91 | -€2,349 | -96.3% |
| Plant, machinery and equipment | 23 | €385 | €91 | -€294 | -76.4% |
| Furniture and vehicles | 24 | €2,055 | - | -€2,055 | |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €48,903 | €100,155 | +€51,252 | +104.8% |
| Amounts receivable within one year | 40/41 | €47,008 | €67,559 | +€20,551 | +43.7% |
| Trade receivables | 40 | - | €12,568 | +€12,568 | |
| Other amounts receivable | 41 | €47,008 | €54,991 | +€7,983 | +17.0% |
| Cash at bank and in hand | 54/58 | €1,601 | €31,951 | +€30,350 | +1896.2% |
| Deferred charges and accrued income | 490/1 | €294 | €646 | +€352 | +119.6% |
| Total equity and liabilities | 10/49 | €53,843 | €102,746 | +€48,903 | +90.8% |
| Equity | 10/15 | -€35,344 | -€25,847 | +€9,498 | +26.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,796 | -€46,298 | +€9,498 | +17.0% |
| Amounts payable | 17/49 | €89,188 | €128,593 | +€39,405 | +44.2% |
| Amounts payable within one year | 42/48 | €89,188 | €128,559 | +€39,371 | +44.1% |
| Trade debts | 44 | €87,402 | €127,175 | +€39,773 | +45.5% |
| Suppliers | 440/4 | €84,422 | €127,175 | +€42,753 | +50.6% |
| Bills of exchange payable | 441 | €2,979 | - | -€2,979 | |
| Taxes, remuneration and social security | 45 | €1,786 | €1,383 | -€403 | -22.5% |
| Taxes | 450/3 | €1,786 | €1,383 | -€403 | -22.5% |
| Accrued charges and deferred income | 492/3 | - | €34 | +€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,994 | €2,349 | -€1,645 | -41.2% |
| Other operating charges | 640/8 | €3,340 | €6,738 | +€3,398 | +101.7% |
| Gross operating margin | 9900 | -€47,985 | €18,689 | +€66,674 | |
| Operating profit (loss) | 9901 | -€55,320 | €9,602 | +€64,922 | |
| Financial charges | 65/66B | €78 | €104 | +€26 | +33.3% |
| Recurring financial charges | 65 | €78 | €104 | +€26 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | -€55,398 | €9,498 | +€64,896 | |
| Income taxes | 67/77 | -€1,826 | - | +€1,826 | |
| Profit (loss) for the period | 9904 | -€53,572 | €9,498 | +€63,070 | |
| Profit (loss) for the period to be appropriated | 9905 | -€53,572 | €9,498 | +€63,070 |
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 10 October 2026 via checked.be.