Lucky Lemon: what changed
Lucky Lemon
Largest movements
- Receivables within one year +€106,955
up €106,955 (+316%), from €33,885 to €140,840
of which Trade receivables: +€109,568
- Tangible fixed assets +€87,034
up €87,034 (+37.6%), from €231,285 to €318,319
of which Plant, machinery and equipment: +€89,762
- Cash -€58,829
down €58,829 (-20.7%), from €283,794 to €224,965
mainly Contributions, distributions and other (-€189,070) and Investment in fixed assets (net) (-€109,860)
- Intangible fixed assets -€38,104
no longer reported in 2025 (was €38,104)
- Stocks and contracts +€24,246
up €24,246 (+65.7%), from €36,896 to €61,142
- Profit (loss) carried forward -€189,070
no longer reported in 2025 (was €189,070)
- Debts after one year +€185,320
up €185,320 (+103%), from €179,927 to €365,247
- Reserves +€60,544
up €60,544 (+25,985%), from €233 to €60,777
of which Distributable reserves: +€60,544
- Tax, wage and social debts +€57,631
up €57,631 (+69.1%), from €83,388 to €141,019
of which Remuneration and social security: +€71,928
- Other debts -€33,003
down €33,003 (-99.1%), from €33,305 to €301
- Gross operating margin -€126,791
down €126,791 (-8.4%), from €1.5m to €1.4m
- Staff costs +€117,840
up €117,840 (+11.1%), from €1.1m to €1.2m
- Write-downs +€16,720
new in 2025: €16,720
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €634,240 | €755,632 | +€121,393 | +19.1% |
| Fixed assets | 21/28 | €269,389 | €318,319 | +€48,930 | +18.2% |
| Intangible fixed assets | 21 | €38,104 | - | -€38,104 | |
| Tangible fixed assets | 22/27 | €231,285 | €318,319 | +€87,034 | +37.6% |
| Plant, machinery and equipment | 23 | €227,459 | €317,221 | +€89,762 | +39.5% |
| Furniture and vehicles | 24 | €3,826 | €1,098 | -€2,728 | -71.3% |
| Current assets | 29/58 | €364,850 | €437,314 | +€72,463 | +19.9% |
| Stocks and contracts in progress | 3 | €36,896 | €61,142 | +€24,246 | +65.7% |
| Stocks | 30/36 | €36,896 | €61,142 | +€24,246 | +65.7% |
| Amounts receivable within one year | 40/41 | €33,885 | €140,840 | +€106,955 | +316% |
| Trade receivables | 40 | €30,220 | €139,788 | +€109,568 | +363% |
| Other amounts receivable | 41 | €3,665 | €1,052 | -€2,613 | -71.3% |
| Cash at bank and in hand | 54/58 | €283,794 | €224,965 | -€58,829 | -20.7% |
| Deferred charges and accrued income | 490/1 | €10,275 | €10,367 | +€92 | +0.9% |
| Total equity and liabilities | 10/49 | €634,240 | €755,632 | +€121,393 | +19.1% |
| Equity | 10/15 | €207,903 | €79,377 | -€128,526 | -61.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €233 | €60,777 | +€60,544 | +25,985% |
| Non-distributable reserves | 130/1 | €233 | €233 | = | 0.0% |
| Reserves not available under the articles | 1311 | €233 | €233 | = | 0.0% |
| Distributable reserves | 133 | - | €60,544 | +€60,544 | |
| Profit (loss) carried forward | 14 | €189,070 | - | -€189,070 | |
| Amounts payable | 17/49 | €426,336 | €676,255 | +€249,919 | +58.6% |
| Amounts payable after more than one year | 17 | €179,927 | €365,247 | +€185,320 | +103% |
| Financial debts | 170/4 | €179,927 | €365,247 | +€185,320 | +103% |
| Amounts payable within one year | 42/48 | €246,409 | €288,863 | +€42,453 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €35,373 | €36,823 | +€1,450 | +4.1% |
| Financial debts | 43 | €1,445 | €6,908 | +€5,464 | +378% |
| Credit institutions | 430/8 | €1,445 | €6,908 | +€5,464 | +378% |
| Trade debts | 44 | €92,899 | €103,811 | +€10,912 | +11.7% |
| Suppliers | 440/4 | €92,899 | €103,811 | +€10,912 | +11.7% |
| Taxes, remuneration and social security | 45 | €83,388 | €141,019 | +€57,631 | +69.1% |
| Taxes | 450/3 | €48,733 | €34,436 | -€14,297 | -29.3% |
| Remuneration and social security | 454/9 | €34,655 | €106,583 | +€71,928 | +208% |
| Other amounts payable | 47/48 | €33,305 | €301 | -€33,003 | -99.1% |
| Accrued charges and deferred income | 492/3 | - | €22,145 | +€22,145 | |
| Non-recurring operating income | 76A | €898 | - | -€898 | |
| Remuneration, social security and pensions | 62 | €1,060,704 | €1,178,545 | +€117,840 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,023 | €60,931 | -€8,093 | -11.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €16,720 | +€16,720 | |
| Other operating charges | 640/8 | €28,091 | €27,190 | -€901 | -3.2% |
| Gross operating margin | 9900 | €1,506,662 | €1,379,871 | -€126,791 | -8.4% |
| Operating profit (loss) | 9901 | €348,843 | €96,486 | -€252,357 | -72.3% |
| Financial income | 75/76B | €3,251 | €3,362 | +€111 | +3.4% |
| Recurring financial income | 75 | €3,251 | €3,362 | +€111 | +3.4% |
| Financial charges | 65/66B | €11,885 | €13,961 | +€2,076 | +17.5% |
| Recurring financial charges | 65 | €11,885 | €13,961 | +€2,076 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €340,209 | €85,887 | -€254,322 | -74.8% |
| Income taxes | 67/77 | €22,752 | €25,343 | +€2,591 | +11.4% |
| Profit (loss) for the period | 9904 | €317,457 | €60,544 | -€256,912 | -80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €317,457 | €60,544 | -€256,912 | -80.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.