Lemons Farm: 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.
Lemons Farm
Largest movements
- Tangible fixed assets +€95,286
up €95,286 (+6.6%), from €1.4m to €1.5m
of which Furniture and vehicles: +€77,117
- Receivables within one year +€18,187
up €18,187, from €0 to €18,187
- Debts after one year +€685,000
new in 2025: €685,000
- Short-term financial debts -€674,401
no longer reported in 2025 (was €674,401)
- Other debts +€131,274
up €131,274 (+13.2%), from €995,317 to €1.1m
- Profit (loss) carried forward -€46,141
down €46,141 (-12.9%), from -€356,694 to -€402,836
- Accrued charges and deferred income +€37,295
up €37,295 (+19440.8%), from €192 to €37,487
- Gross operating margin +€19,352
up €19,352, from -€7,577 to €11,776
- Financial charges -€18,495
down €18,495 (-31.0%), from €59,567 to €41,072
- Depreciation +€9,640
up €9,640, from €0 to €9,640
- Other operating charges -€6,300
down €6,300 (-46.4%), from €13,568 to €7,268
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 | €1,447,753 | €1,567,782 | +€120,029 | +8.3% |
| Fixed assets | 21/28 | €1,440,673 | €1,535,959 | +€95,286 | +6.6% |
| Tangible fixed assets | 22/27 | €1,440,673 | €1,535,959 | +€95,286 | +6.6% |
| Land and buildings | 22 | €1,440,673 | €1,458,842 | +€18,169 | +1.3% |
| Furniture and vehicles | 24 | - | €77,117 | +€77,117 | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €7,080 | €31,824 | +€24,743 | +349.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | €18,187 | +€18,187 | |
| Other amounts receivable | 41 | €0 | €18,187 | +€18,187 | |
| Cash at bank and in hand | 54/58 | €605 | €5,976 | +€5,371 | +887.6% |
| Deferred charges and accrued income | 490/1 | €6,475 | €7,661 | +€1,186 | +18.3% |
| Total equity and liabilities | 10/49 | €1,447,753 | €1,567,782 | +€120,029 | +8.3% |
| Equity | 10/15 | -€238,042 | -€284,184 | -€46,141 | -19.4% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €52 | €52 | = | 0.0% |
| Non-distributable reserves | 130/1 | €52 | - | -€52 | |
| Other | 1319 | €52 | - | -€52 | |
| Distributable reserves | 133 | - | €52 | +€52 | |
| Profit (loss) carried forward | 14 | -€356,694 | -€402,836 | -€46,141 | -12.9% |
| Amounts payable | 17/49 | €1,685,796 | €1,851,966 | +€166,170 | +9.9% |
| Amounts payable after more than one year | 17 | - | €685,000 | +€685,000 | |
| Other amounts payable | 178/9 | - | €685,000 | +€685,000 | |
| Amounts payable within one year | 42/48 | €1,685,604 | €1,129,479 | -€556,125 | -33.0% |
| Financial debts | 43 | €674,401 | - | -€674,401 | |
| Credit institutions | 430/8 | €674,401 | - | -€674,401 | |
| Trade debts | 44 | €15,886 | €2,889 | -€12,998 | -81.8% |
| Suppliers | 440/4 | €15,886 | €2,889 | -€12,998 | -81.8% |
| Other amounts payable | 47/48 | €995,317 | €1,126,590 | +€131,274 | +13.2% |
| Accrued charges and deferred income | 492/3 | €192 | €37,487 | +€37,295 | +19440.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €9,640 | +€9,640 | |
| Other operating charges | 640/8 | €13,568 | €7,268 | -€6,300 | -46.4% |
| Gross operating margin | 9900 | -€7,577 | €11,776 | +€19,352 | |
| Operating profit (loss) | 9901 | -€21,145 | -€5,132 | +€16,013 | +75.7% |
| Financial income | 75/76B | - | €63 | +€63 | |
| Recurring financial income | 75 | - | €63 | +€63 | |
| Financial charges | 65/66B | €59,567 | €41,072 | -€18,495 | -31.0% |
| Recurring financial charges | 65 | €59,567 | €41,072 | -€18,495 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | -€80,712 | -€46,141 | +€34,571 | +42.8% |
| Profit (loss) for the period | 9904 | -€80,712 | -€46,141 | +€34,571 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€80,712 | -€46,141 | +€34,571 | +42.8% |
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.