Life & Lemon Support: 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.
Life & Lemon Support
Largest movements
- Cash +€7,013
up €7,013 (+44.9%), from €15,627 to €22,640
mainly Net result for the year (+€12,056) and Depreciation (+€1,143)
- Receivables within one year +€5,143
up €5,143 (+1,573%), from €327 to €5,470
of which Trade receivables: +€5,349
- Tangible fixed assets -€792
down €792 (-32.2%), from €2,459 to €1,667
- Reserves +€6,540
up €6,540 (+32.1%), from €20,348 to €26,888
- Profit (loss) carried forward +€5,516
up €5,516 (+52.5%), from -€10,516 to -€5,000
- Trade debts -€1,321
down €1,321 (-30.9%), from €4,273 to €2,952
- Tax, wage and social debts +€629
up €629 (+19.0%), from €3,308 to €3,937
of which Remuneration and social security: +€1,009
- Gross operating margin +€26,453
up €26,453, from -€8,150 to €18,303
- Taxes +€2,825
new in 2025: €2,825
- Other operating charges +€1,150
up €1,150 (+118%), from €976 to €2,126
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.
Derived cash bridge
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 | €18,413 | €29,777 | +€11,364 | +61.7% |
| Fixed assets | 21/28 | €2,459 | €1,667 | -€792 | -32.2% |
| Tangible fixed assets | 22/27 | €2,459 | €1,667 | -€792 | -32.2% |
| Furniture and vehicles | 24 | €2,459 | €1,667 | -€792 | -32.2% |
| Current assets | 29/58 | €15,954 | €28,110 | +€12,156 | +76.2% |
| Amounts receivable within one year | 40/41 | €327 | €5,470 | +€5,143 | +1,573% |
| Trade receivables | 40 | - | €5,349 | +€5,349 | |
| Other amounts receivable | 41 | €327 | €121 | -€206 | -63.0% |
| Cash at bank and in hand | 54/58 | €15,627 | €22,640 | +€7,013 | +44.9% |
| Total equity and liabilities | 10/49 | €18,413 | €29,777 | +€11,364 | +61.7% |
| Equity | 10/15 | €10,832 | €22,888 | +€12,056 | +111% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €20,348 | €26,888 | +€6,540 | +32.1% |
| Distributable reserves | 133 | €20,348 | €26,888 | +€6,540 | +32.1% |
| Profit (loss) carried forward | 14 | -€10,516 | -€5,000 | +€5,516 | +52.5% |
| Amounts payable | 17/49 | €7,581 | €6,889 | -€692 | -9.1% |
| Amounts payable within one year | 42/48 | €7,581 | €6,889 | -€692 | -9.1% |
| Trade debts | 44 | €4,273 | €2,952 | -€1,321 | -30.9% |
| Suppliers | 440/4 | €4,273 | €2,952 | -€1,321 | -30.9% |
| Taxes, remuneration and social security | 45 | €3,308 | €3,937 | +€629 | +19.0% |
| Taxes | 450/3 | €3,308 | €2,928 | -€380 | -11.5% |
| Remuneration and social security | 454/9 | - | €1,009 | +€1,009 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,244 | €1,143 | -€101 | -8.1% |
| Other operating charges | 640/8 | €976 | €2,126 | +€1,150 | +118% |
| Gross operating margin | 9900 | -€8,150 | €18,303 | +€26,453 | |
| Operating profit (loss) | 9901 | -€10,370 | €15,034 | +€25,404 | |
| Financial charges | 65/66B | €146 | €153 | +€7 | +4.8% |
| Recurring financial charges | 65 | €146 | €153 | +€7 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,516 | €14,881 | +€25,397 | |
| Income taxes | 67/77 | - | €2,825 | +€2,825 | |
| Profit (loss) for the period | 9904 | -€10,516 | €12,056 | +€22,572 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,516 | €12,056 | +€22,572 |
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 26 October 2026 via checked.be.