LEMONSITO: 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.
LEMONSITO
Largest movements
- Cash -€91,328
down €91,328 (-59.9%), from €152,415 to €61,087
mainly Other debts (-€115,870) and Contributions, distributions and other (-€79,035)
- Current investments -€25,000
down €25,000 (-50.0%), from €50,000 to €25,000
- Tangible fixed assets +€5,130
new in 2025: €5,130
- Receivables within one year +€4,250
up €4,250 (+34.9%), from €12,190 to €16,440
- Other debts -€115,870
down €115,870 (-58.5%), from €198,126 to €82,256
- Tax, wage and social debts +€7,997
up €7,997 (+61.6%), from €12,979 to €20,975
- Taxes +€7,181
up €7,181 (+35.6%), from €20,187 to €27,367
- Gross operating margin +€7,097
up €7,097 (+7.1%), from €99,542 to €106,639
- Financial income +€1,301
new in 2025: €1,301
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 | €214,616 | €107,657 | -€106,960 | -49.8% |
| Fixed assets | 21/28 | - | €5,130 | +€5,130 | |
| Tangible fixed assets | 22/27 | - | €5,130 | +€5,130 | |
| Furniture and vehicles | 24 | - | €5,130 | +€5,130 | |
| Current assets | 29/58 | €214,616 | €102,526 | -€112,090 | -52.2% |
| Amounts receivable within one year | 40/41 | €12,190 | €16,440 | +€4,250 | +34.9% |
| Trade receivables | 40 | €12,190 | €16,440 | +€4,250 | +34.9% |
| Current investments | 50/53 | €50,000 | €25,000 | -€25,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €152,415 | €61,087 | -€91,328 | -59.9% |
| Deferred charges and accrued income | 490/1 | €12 | - | -€12 | |
| Total equity and liabilities | 10/49 | €214,616 | €107,657 | -€106,960 | -49.8% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €212,616 | €105,657 | -€106,960 | -50.3% |
| Amounts payable within one year | 42/48 | €212,616 | €105,657 | -€106,960 | -50.3% |
| Trade debts | 44 | €1,512 | €2,425 | +€914 | +60.4% |
| Suppliers | 440/4 | €1,512 | €2,425 | +€914 | +60.4% |
| Taxes, remuneration and social security | 45 | €12,979 | €20,975 | +€7,997 | +61.6% |
| Taxes | 450/3 | €12,979 | €20,975 | +€7,997 | +61.6% |
| Other amounts payable | 47/48 | €198,126 | €82,256 | -€115,870 | -58.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €621 | €1,029 | +€409 | +65.9% |
| Other operating charges | 640/8 | €295 | €301 | +€6 | +2.0% |
| Gross operating margin | 9900 | €99,542 | €106,639 | +€7,097 | +7.1% |
| Operating profit (loss) | 9901 | €98,626 | €105,308 | +€6,682 | +6.8% |
| Financial income | 75/76B | - | €1,301 | +€1,301 | |
| Recurring financial income | 75 | - | €1,301 | +€1,301 | |
| Financial charges | 65/66B | €389 | €207 | -€182 | -46.7% |
| Recurring financial charges | 65 | €389 | €207 | -€182 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €98,237 | €106,402 | +€8,164 | +8.3% |
| Income taxes | 67/77 | €20,187 | €27,367 | +€7,181 | +35.6% |
| Profit (loss) for the period | 9904 | €78,051 | €79,035 | +€984 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €78,051 | €79,035 | +€984 | +1.3% |
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 3 October 2026 via checked.be.