Lemontlaya: 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.
Lemontlaya
Largest movements
- Receivables within one year -€7,388
down €7,388 (-41.8%), from €17,665 to €10,277
of which Trade receivables: -€9,000
- Cash -€5,140
down €5,140 (-35.4%), from €14,516 to €9,376
mainly Net result for the year (-€13,847) and Trade debts (-€3,795)
- Deferred charges and accrued income +€1,881
new in 2024: €1,881
- Tangible fixed assets -€1,692
down €1,692 (-22.9%), from €7,387 to €5,695
- Stocks and contracts +€1,125
up €1,125 (+13.7%), from €8,208 to €9,333
- Profit (loss) carried forward -€14,050
down €14,050 (-26.4%), from -€53,273 to -€67,323
- Tax, wage and social debts +€4,930
up €4,930 (+17.7%), from €27,915 to €32,845
of which Remuneration and social security: +€7,758
- Trade debts -€3,795
down €3,795 (-5.7%), from €66,824 to €63,029
- Accrued charges and deferred income +€1,700
new in 2024: €1,700
- Staff costs -€21,560
down €21,560 (-22.3%), from €96,727 to €75,167
- Gross operating margin +€5,161
up €5,161 (+7.9%), from €64,934 to €70,095
- Financial charges +€788
up €788 (+18.3%), from €4,299 to €5,087
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,777 | €36,562 | -€11,214 | -23.5% |
| Fixed assets | 21/28 | €7,387 | €5,695 | -€1,692 | -22.9% |
| Tangible fixed assets | 22/27 | €7,387 | €5,695 | -€1,692 | -22.9% |
| Furniture and vehicles | 24 | €7,387 | €5,695 | -€1,692 | -22.9% |
| Current assets | 29/58 | €40,389 | €30,867 | -€9,522 | -23.6% |
| Stocks and contracts in progress | 3 | €8,208 | €9,333 | +€1,125 | +13.7% |
| Stocks | 30/36 | €8,208 | €9,333 | +€1,125 | +13.7% |
| Amounts receivable within one year | 40/41 | €17,665 | €10,277 | -€7,388 | -41.8% |
| Trade receivables | 40 | €14,092 | €5,093 | -€9,000 | -63.9% |
| Other amounts receivable | 41 | €3,572 | €5,185 | +€1,612 | +45.1% |
| Cash at bank and in hand | 54/58 | €14,516 | €9,376 | -€5,140 | -35.4% |
| Deferred charges and accrued income | 490/1 | - | €1,881 | +€1,881 | |
| Total equity and liabilities | 10/49 | €47,777 | €36,562 | -€11,214 | -23.5% |
| Equity | 10/15 | -€46,962 | -€61,012 | -€14,050 | -29.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €111 | €111 | = | 0.0% |
| Non-distributable reserves | 130/1 | €111 | €111 | = | 0.0% |
| Legal reserve | 130 | €111 | €111 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,273 | -€67,323 | -€14,050 | -26.4% |
| Amounts payable | 17/49 | €94,738 | €97,574 | +€2,836 | +3.0% |
| Amounts payable within one year | 42/48 | €94,738 | €95,874 | +€1,136 | +1.2% |
| Trade debts | 44 | €66,824 | €63,029 | -€3,795 | -5.7% |
| Suppliers | 440/4 | €66,824 | €63,029 | -€3,795 | -5.7% |
| Taxes, remuneration and social security | 45 | €27,915 | €32,845 | +€4,930 | +17.7% |
| Taxes | 450/3 | €3,310 | €482 | -€2,827 | -85.4% |
| Remuneration and social security | 454/9 | €24,605 | €32,363 | +€7,758 | +31.5% |
| Accrued charges and deferred income | 492/3 | - | €1,700 | +€1,700 | |
| Remuneration, social security and pensions | 62 | €96,727 | €75,167 | -€21,560 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,542 | €3,692 | +€150 | +4.2% |
| Other operating charges | 640/8 | €279 | - | -€279 | |
| Gross operating margin | 9900 | €64,934 | €70,095 | +€5,161 | +7.9% |
| Operating profit (loss) | 9901 | -€35,613 | -€8,764 | +€26,850 | +75.4% |
| Financial income | 75/76B | €0 | €4 | +€4 | +21150.0% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +21150.0% |
| Financial charges | 65/66B | €4,299 | €5,087 | +€788 | +18.3% |
| Recurring financial charges | 65 | €4,299 | €5,087 | +€788 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | -€39,912 | -€13,847 | +€26,066 | +65.3% |
| Profit (loss) for the period | 9904 | -€39,912 | -€13,847 | +€26,066 | +65.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,912 | -€13,847 | +€26,066 | +65.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.