Lemons Link: what changed
Two fiscal 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 Link
Largest movements
- Tangible fixed assets -€22,664
down €22,664 (-45.2%), from €50,120 to €27,456
of which Furniture and vehicles: -€20,107
- Receivables within one year +€22,129
up €22,129 (+9.7%), from €228,929 to €251,059
of which Trade receivables: +€28,283
- Profit (loss) carried forward +€51,628
up €51,628 (+76.1%), from -€67,881 to -€16,253
- Debts after one year -€46,624
down €46,624 (-71.3%), from €65,409 to €18,784
- Trade debts +€27,928
up €27,928 (+71.8%), from €38,922 to €66,849
- Tax, wage and social debts -€19,261
down €19,261 (-42.9%), from €44,860 to €25,599
of which Remuneration and social security: -€26,309
- Current portion of long-term debt -€11,766
down €11,766 (-17.1%), from €68,610 to €56,844
- Staff costs -€201,588
down €201,588 (-53.3%), from €377,994 to €176,406
- Gross operating margin -€100,378
down €100,378 (-27.5%), from €364,969 to €264,591
- Other operating charges -€19,630
down €19,630 (-46.5%), from €42,223 to €22,593
- Depreciation -€11,086
down €11,086 (-36.8%), from €30,088 to €19,002
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 | €474,238 | €474,350 | +€112 | 0.0% |
| Fixed assets | 21/28 | €50,120 | €27,456 | -€22,664 | -45.2% |
| Tangible fixed assets | 22/27 | €50,120 | €27,456 | -€22,664 | -45.2% |
| Plant, machinery and equipment | 23 | €7,601 | €6,006 | -€1,595 | -21.0% |
| Furniture and vehicles | 24 | €38,913 | €18,806 | -€20,107 | -51.7% |
| Other tangible fixed assets | 26 | €3,606 | €2,644 | -€962 | -26.7% |
| Current assets | 29/58 | €424,118 | €446,894 | +€22,776 | +5.4% |
| Amounts receivable after more than one year | 29 | €180,000 | €180,000 | = | 0.0% |
| Other amounts receivable | 291 | €180,000 | €180,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,081 | - | -€3,081 | |
| Stocks | 30/36 | €3,081 | - | -€3,081 | |
| Amounts receivable within one year | 40/41 | €228,929 | €251,059 | +€22,129 | +9.7% |
| Trade receivables | 40 | €174,070 | €202,353 | +€28,283 | +16.2% |
| Other amounts receivable | 41 | €54,859 | €48,706 | -€6,153 | -11.2% |
| Cash at bank and in hand | 54/58 | €8,783 | €11,068 | +€2,285 | +26.0% |
| Deferred charges and accrued income | 490/1 | €3,324 | €4,767 | +€1,443 | +43.4% |
| Total equity and liabilities | 10/49 | €474,238 | €474,350 | +€112 | 0.0% |
| Equity | 10/15 | €244,150 | €295,778 | +€51,628 | +21.1% |
| Contributions | 10/11 | €6,071 | €6,071 | = | 0.0% |
| Reserves | 13 | €305,960 | €305,960 | = | 0.0% |
| Distributable reserves | 133 | €305,960 | €305,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,881 | -€16,253 | +€51,628 | +76.1% |
| Amounts payable | 17/49 | €230,088 | €178,572 | -€51,516 | -22.4% |
| Amounts payable after more than one year | 17 | €65,409 | €18,784 | -€46,624 | -71.3% |
| Financial debts | 170/4 | €65,409 | €18,784 | -€46,624 | -71.3% |
| Amounts payable within one year | 42/48 | €164,679 | €159,788 | -€4,892 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €68,610 | €56,844 | -€11,766 | -17.1% |
| Trade debts | 44 | €38,922 | €66,849 | +€27,928 | +71.8% |
| Suppliers | 440/4 | €38,922 | €66,849 | +€27,928 | +71.8% |
| Advances received on contracts in progress | 46 | €3,150 | €3,150 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €44,860 | €25,599 | -€19,261 | -42.9% |
| Taxes | 450/3 | €4,560 | €11,608 | +€7,048 | +154.6% |
| Remuneration and social security | 454/9 | €40,300 | €13,991 | -€26,309 | -65.3% |
| Other amounts payable | 47/48 | €9,138 | €7,345 | -€1,793 | -19.6% |
| Remuneration, social security and pensions | 62 | €377,994 | €176,406 | -€201,588 | -53.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,088 | €19,002 | -€11,086 | -36.8% |
| Other operating charges | 640/8 | €42,223 | €22,593 | -€19,630 | -46.5% |
| Gross operating margin | 9900 | €364,969 | €264,591 | -€100,378 | -27.5% |
| Operating profit (loss) | 9901 | -€85,336 | €46,590 | +€131,926 | |
| Financial income | 75/76B | €11,275 | €10,034 | -€1,241 | -11.0% |
| Recurring financial income | 75 | €11,275 | €10,034 | -€1,241 | -11.0% |
| Financial charges | 65/66B | €4,655 | €2,211 | -€2,444 | -52.5% |
| Recurring financial charges | 65 | €4,655 | €2,211 | -€2,444 | -52.5% |
| Profit (loss) for the period before taxes | 9903 | -€78,715 | €54,413 | +€133,129 | |
| Income taxes | 67/77 | - | €2,785 | +€2,785 | |
| Profit (loss) for the period | 9904 | -€78,715 | €51,628 | +€130,343 | |
| Profit (loss) for the period to be appropriated | 9905 | -€78,715 | €51,628 | +€130,343 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.