LemonSide: 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.
LemonSide
Largest movements
- Receivables within one year +€30,314
up €30,314 (+91.7%), from €33,063 to €63,378
of which Other amounts receivable: +€56,501
- Cash +€23,018
up €23,018 (+79.1%), from €29,099 to €52,117
mainly Accrued charges and deferred income (+€52,316) and Net result for the year (+€22,297)
- Tangible fixed assets +€4,078
new in 2025: €4,078
- Accrued charges and deferred income +€52,316
up €52,316 (+306.3%), from €17,078 to €69,394
- Profit (loss) carried forward +€9,096
up €9,096 (+112.9%), from €8,058 to €17,154
- Tax, wage and social debts -€6,924
down €6,924 (-26.3%), from €26,281 to €19,356
of which Taxes: -€7,803
- Other debts +€4,770
up €4,770 (+73.9%), from €6,450 to €11,220
- Trade debts -€1,338
down €1,338 (-95.1%), from €1,407 to €69
- Purchases and services +€28,833
up €28,833 (+30.3%), from €95,049 to €123,882
- Turnover +€8,807
up €8,807 (+7.4%), from €119,018 to €127,825
- Gross operating margin +€7,136
up €7,136 (+29.8%), from €23,969 to €31,106
- Taxes -€1,351
down €1,351 (-15.1%), from €8,925 to €7,574
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 | €62,273 | €120,193 | +€57,920 | +93.0% |
| Fixed assets | 21/28 | - | €4,078 | +€4,078 | |
| Tangible fixed assets | 22/27 | - | €4,078 | +€4,078 | |
| Furniture and vehicles | 24 | - | €4,078 | +€4,078 | |
| Current assets | 29/58 | €62,273 | €116,115 | +€53,842 | +86.5% |
| Amounts receivable within one year | 40/41 | €33,063 | €63,378 | +€30,314 | +91.7% |
| Trade receivables | 40 | €32,558 | €6,371 | -€26,187 | -80.4% |
| Other amounts receivable | 41 | €505 | €57,006 | +€56,501 | +11188.1% |
| Cash at bank and in hand | 54/58 | €29,099 | €52,117 | +€23,018 | +79.1% |
| Deferred charges and accrued income | 490/1 | €111 | €620 | +€510 | +459.6% |
| Total equity and liabilities | 10/49 | €62,273 | €120,193 | +€57,920 | +93.0% |
| Equity | 10/15 | €11,058 | €20,154 | +€9,096 | +82.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,058 | €17,154 | +€9,096 | +112.9% |
| Amounts payable | 17/49 | €51,215 | €100,039 | +€48,824 | +95.3% |
| Amounts payable within one year | 42/48 | €34,138 | €30,645 | -€3,493 | -10.2% |
| Trade debts | 44 | €1,407 | €69 | -€1,338 | -95.1% |
| Suppliers | 440/4 | €1,407 | €69 | -€1,338 | -95.1% |
| Taxes, remuneration and social security | 45 | €26,281 | €19,356 | -€6,924 | -26.3% |
| Taxes | 450/3 | €26,281 | €18,478 | -€7,803 | -29.7% |
| Remuneration and social security | 454/9 | - | €878 | +€878 | |
| Other amounts payable | 47/48 | €6,450 | €11,220 | +€4,770 | +73.9% |
| Accrued charges and deferred income | 492/3 | €17,078 | €69,394 | +€52,316 | +306.3% |
| Turnover | 70 | €119,018 | €127,825 | +€8,807 | +7.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €95,049 | €123,882 | +€28,833 | +30.3% |
| Remuneration, social security and pensions | 62 | -€36 | €625 | +€662 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €414 | +€414 | |
| Other operating charges | 640/8 | €64 | - | -€64 | |
| Gross operating margin | 9900 | €23,969 | €31,106 | +€7,136 | +29.8% |
| Operating profit (loss) | 9901 | €23,941 | €30,067 | +€6,125 | +25.6% |
| Financial income | 75/76B | €0 | €2 | +€2 | +3166.7% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +3166.7% |
| Financial charges | 65/66B | €69 | €198 | +€129 | +186.8% |
| Recurring financial charges | 65 | €69 | €198 | +€129 | +186.8% |
| Profit (loss) for the period before taxes | 9903 | €23,872 | €29,871 | +€5,998 | +25.1% |
| Income taxes | 67/77 | €8,925 | €7,574 | -€1,351 | -15.1% |
| Profit (loss) for the period | 9904 | €14,947 | €22,297 | +€7,349 | +49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,947 | €22,297 | +€7,349 | +49.2% |
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.