LEMONGRASS: 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.
LEMONGRASS
Largest movements
- Cash +€430,075
up €430,075 (+974.5%), from €44,131 to €474,206
mainly Receivables within one year (+€299,908) and Net result for the year (+€122,423)
- Receivables within one year -€299,908
down €299,908 (-93.1%), from €322,290 to €22,382
of which Other amounts receivable: -€302,751
- Reserves +€122,423
up €122,423 (+42.3%), from €289,349 to €411,773
- Tax, wage and social debts +€12,932
up €12,932 (+18.1%), from €71,541 to €84,473
- Gross operating margin +€16,387
up €16,387 (+11.4%), from €144,000 to €160,387
- Financial income -€6,455
down €6,455 (-70.0%), from €9,222 to €2,767
- Taxes +€5,154
up €5,154 (+14.9%), from €34,478 to €39,632
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 | €368,534 | €501,577 | +€133,042 | +36.1% |
| Fixed assets | 21/28 | - | €3,201 | +€3,201 | |
| Tangible fixed assets | 22/27 | - | €3,201 | +€3,201 | |
| Furniture and vehicles | 24 | - | €3,201 | +€3,201 | |
| Current assets | 29/58 | €368,534 | €498,376 | +€129,841 | +35.2% |
| Amounts receivable within one year | 40/41 | €322,290 | €22,382 | -€299,908 | -93.1% |
| Trade receivables | 40 | €17,969 | €20,812 | +€2,844 | +15.8% |
| Other amounts receivable | 41 | €304,322 | €1,570 | -€302,751 | -99.5% |
| Cash at bank and in hand | 54/58 | €44,131 | €474,206 | +€430,075 | +974.5% |
| Deferred charges and accrued income | 490/1 | €2,113 | €1,787 | -€326 | -15.4% |
| Total equity and liabilities | 10/49 | €368,534 | €501,577 | +€133,042 | +36.1% |
| Equity | 10/15 | €292,349 | €414,773 | +€122,423 | +41.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €289,349 | €411,773 | +€122,423 | +42.3% |
| Distributable reserves | 133 | €289,349 | €411,773 | +€122,423 | +42.3% |
| Amounts payable | 17/49 | €76,185 | €86,804 | +€10,619 | +13.9% |
| Amounts payable within one year | 42/48 | €76,185 | €86,804 | +€10,619 | +13.9% |
| Trade debts | 44 | €4,644 | €2,331 | -€2,313 | -49.8% |
| Suppliers | 440/4 | €4,644 | €2,331 | -€2,313 | -49.8% |
| Taxes, remuneration and social security | 45 | €71,541 | €84,473 | +€12,932 | +18.1% |
| Taxes | 450/3 | €71,541 | €84,473 | +€12,932 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €223 | €113 | -€111 | -49.6% |
| Other operating charges | 640/8 | €965 | €857 | -€107 | -11.1% |
| Gross operating margin | 9900 | €144,000 | €160,387 | +€16,387 | +11.4% |
| Operating profit (loss) | 9901 | €142,813 | €159,417 | +€16,605 | +11.6% |
| Financial income | 75/76B | €9,222 | €2,767 | -€6,455 | -70.0% |
| Recurring financial income | 75 | €9,222 | €2,767 | -€6,455 | -70.0% |
| Financial charges | 65/66B | €131 | €129 | -€2 | -1.4% |
| Recurring financial charges | 65 | €131 | €129 | -€2 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €151,904 | €162,055 | +€10,152 | +6.7% |
| Income taxes | 67/77 | €34,478 | €39,632 | +€5,154 | +14.9% |
| Profit (loss) for the period | 9904 | €117,426 | €122,423 | +€4,998 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €117,426 | €122,423 | +€4,998 | +4.3% |
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 11 October 2026 via checked.be.