LEMONLINE: 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.
LEMONLINE
Largest movements
- Receivables within one year -€6,584
down €6,584 (-79.9%), from €8,242 to €1,657
of which Trade receivables: -€6,319
- Cash -€1,274
down €1,274 (-48.9%), from €2,605 to €1,331
mainly Net result for the year (-€4,058) and Tax, wage and social debts (-€2,884)
- Tangible fixed assets -€375
down €375 (-100%), from €375 to €0
- Profit (loss) carried forward -€4,058
down €4,058 (-21.0%), from -€19,351 to -€23,409
- Tax, wage and social debts -€2,884
down €2,884 (-69.0%), from €4,182 to €1,299
- Other debts -€1,604
down €1,604 (-7.2%), from €22,157 to €20,553
- Trade debts +€442
up €442 (+3,179%), from €14 to €456
- Gross operating margin -€11,023
down €11,023, from €8,303 to -€2,720
- Taxes +€3,381
up €3,381, from -€3,216 to €165
- Depreciation -€1,848
down €1,848 (-83.1%), from €2,223 to €375
- Other operating charges -€1,338
down €1,338 (-66.6%), from €2,010 to €672
- Write-downs +€1,130
no longer reported in 2025 (was -€1,130)
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 | €13,202 | €5,098 | -€8,104 | -61.4% |
| Fixed assets | 21/28 | €375 | €0 | -€375 | -100% |
| Tangible fixed assets | 22/27 | €375 | €0 | -€375 | -100% |
| Furniture and vehicles | 24 | €375 | €0 | -€375 | -100% |
| Current assets | 29/58 | €12,827 | €5,098 | -€7,730 | -60.3% |
| Amounts receivable within one year | 40/41 | €8,242 | €1,657 | -€6,584 | -79.9% |
| Trade receivables | 40 | €7,670 | €1,352 | -€6,319 | -82.4% |
| Other amounts receivable | 41 | €571 | €306 | -€266 | -46.5% |
| Cash at bank and in hand | 54/58 | €2,605 | €1,331 | -€1,274 | -48.9% |
| Deferred charges and accrued income | 490/1 | €1,981 | €2,109 | +€129 | +6.5% |
| Total equity and liabilities | 10/49 | €13,202 | €5,098 | -€8,104 | -61.4% |
| Equity | 10/15 | -€13,151 | -€17,209 | -€4,058 | -30.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,351 | -€23,409 | -€4,058 | -21.0% |
| Amounts payable | 17/49 | €26,353 | €22,307 | -€4,046 | -15.4% |
| Amounts payable within one year | 42/48 | €26,353 | €22,307 | -€4,046 | -15.4% |
| Trade debts | 44 | €14 | €456 | +€442 | +3,179% |
| Suppliers | 440/4 | €14 | €456 | +€442 | +3,179% |
| Taxes, remuneration and social security | 45 | €4,182 | €1,299 | -€2,884 | -69.0% |
| Taxes | 450/3 | €4,182 | €1,299 | -€2,884 | -69.0% |
| Other amounts payable | 47/48 | €22,157 | €20,553 | -€1,604 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,223 | €375 | -€1,848 | -83.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,130 | - | +€1,130 | |
| Other operating charges | 640/8 | €2,010 | €672 | -€1,338 | -66.6% |
| Non-recurring operating charges | 66A | €2,841 | - | -€2,841 | |
| Gross operating margin | 9900 | €8,303 | -€2,720 | -€11,023 | |
| Operating profit (loss) | 9901 | €2,359 | -€3,767 | -€6,126 | |
| Financial income | 75/76B | €1 | €5 | +€4 | +300% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +300% |
| Financial charges | 65/66B | €226 | €132 | -€94 | -41.7% |
| Recurring financial charges | 65 | €226 | €132 | -€94 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €2,134 | -€3,893 | -€6,027 | |
| Income taxes | 67/77 | -€3,216 | €165 | +€3,381 | |
| Profit (loss) for the period | 9904 | €5,350 | -€4,058 | -€9,409 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,350 | -€4,058 | -€9,409 |
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 15 October 2026 via checked.be.