OrderLemon: 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.
OrderLemon
Largest movements
- Intangible fixed assets +€118,890
up €118,890 (+38.1%), from €311,875 to €430,765
- Cash +€114,881
up €114,881 (+68.2%), from €168,468 to €283,349
mainly Debts after one year (+€328,135) and Contributions, distributions and other (+€304,978)
- Receivables within one year -€12,397
down €12,397 (-26.3%), from €47,180 to €34,783
of which Trade receivables: -€9,397
- Deferred charges and accrued income -€8,878
down €8,878 (-93.3%), from €9,517 to €639
- Tangible fixed assets -€7,740
down €7,740 (-45.3%), from €17,082 to €9,342
- Profit (loss) carried forward -€354,273
down €354,273 (-142.6%), from -€248,433 to -€602,706
- Debts after one year +€328,135
up €328,135 (+1093.8%), from €30,000 to €358,135
- Contributions +€304,978
up €304,978 (+49.8%), from €611,901 to €916,879
of which Capital: +€280,369
- Trade debts -€70,703
down €70,703 (-48.9%), from €144,516 to €73,813
- Gross operating margin -€55,955
down €55,955 (-134.1%), from -€41,723 to -€97,678
- Depreciation +€45,979
up €45,979 (+91.6%), from €50,182 to €96,160
- Staff costs -€12,587
down €12,587 (-7.9%), from €160,080 to €147,493
- Financial income -€10,680
down €10,680 (-98.1%), from €10,889 to €209
- Financial charges +€6,418
up €6,418 (+103.9%), from €6,175 to €12,593
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 | €559,821 | €764,577 | +€204,755 | +36.6% |
| Fixed assets | 21/28 | €334,657 | €445,807 | +€111,150 | +33.2% |
| Intangible fixed assets | 21 | €311,875 | €430,765 | +€118,890 | +38.1% |
| Tangible fixed assets | 22/27 | €17,082 | €9,342 | -€7,740 | -45.3% |
| Furniture and vehicles | 24 | €17,082 | €9,342 | -€7,740 | -45.3% |
| Financial fixed assets | 28 | €5,700 | €5,700 | = | 0.0% |
| Current assets | 29/58 | €225,165 | €318,770 | +€93,606 | +41.6% |
| Amounts receivable within one year | 40/41 | €47,180 | €34,783 | -€12,397 | -26.3% |
| Trade receivables | 40 | €36,515 | €27,118 | -€9,397 | -25.7% |
| Other amounts receivable | 41 | €10,664 | €7,664 | -€3,000 | -28.1% |
| Cash at bank and in hand | 54/58 | €168,468 | €283,349 | +€114,881 | +68.2% |
| Deferred charges and accrued income | 490/1 | €9,517 | €639 | -€8,878 | -93.3% |
| Total equity and liabilities | 10/49 | €559,821 | €764,577 | +€204,755 | +36.6% |
| Equity | 10/15 | €366,793 | €317,498 | -€49,296 | -13.4% |
| Contributions | 10/11 | €611,901 | €916,879 | +€304,978 | +49.8% |
| Capital | 10 | €70,610 | €350,979 | +€280,369 | +397.1% |
| Issued capital | 100 | €71,392 | €351,370 | +€279,978 | +392.2% |
| Uncalled capital | 101 | €783 | €391 | -€391 | -50.0% |
| Contributions outside capital | 11 | €541,291 | €565,900 | +€24,609 | +4.5% |
| Share premium | 1100/10 | €541,291 | €565,900 | +€24,609 | +4.5% |
| Reserves | 13 | €3,325 | €3,325 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,325 | €3,325 | = | 0.0% |
| Legal reserve | 130 | €3,325 | €3,325 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€248,433 | -€602,706 | -€354,273 | -142.6% |
| Amounts payable | 17/49 | €193,028 | €447,079 | +€254,051 | +131.6% |
| Amounts payable after more than one year | 17 | €30,000 | €358,135 | +€328,135 | +1093.8% |
| Financial debts | 170/4 | €30,000 | €358,135 | +€328,135 | +1093.8% |
| Amounts payable within one year | 42/48 | €162,934 | €88,872 | -€74,061 | -45.5% |
| Current portion of amounts payable after more than one year | 42 | - | €1,865 | +€1,865 | |
| Financial debts | 43 | €5,068 | - | -€5,068 | |
| Credit institutions | 430/8 | €5,068 | - | -€5,068 | |
| Trade debts | 44 | €144,516 | €73,813 | -€70,703 | -48.9% |
| Suppliers | 440/4 | €144,516 | €73,813 | -€70,703 | -48.9% |
| Taxes, remuneration and social security | 45 | €13,350 | €13,121 | -€229 | -1.7% |
| Remuneration and social security | 454/9 | €13,350 | €13,121 | -€229 | -1.7% |
| Other amounts payable | 47/48 | - | €73 | +€73 | |
| Accrued charges and deferred income | 492/3 | €95 | €73 | -€22 | -23.4% |
| Remuneration, social security and pensions | 62 | €160,080 | €147,493 | -€12,587 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,182 | €96,160 | +€45,979 | +91.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €38 | +€38 | |
| Other operating charges | 640/8 | €561 | €520 | -€41 | -7.3% |
| Non-recurring operating charges | 66A | €600 | - | -€600 | |
| Gross operating margin | 9900 | -€41,723 | -€97,678 | -€55,955 | -134.1% |
| Operating profit (loss) | 9901 | -€253,146 | -€341,889 | -€88,743 | -35.1% |
| Financial income | 75/76B | €10,889 | €209 | -€10,680 | -98.1% |
| Recurring financial income | 75 | €10,889 | €209 | -€10,680 | -98.1% |
| Financial charges | 65/66B | €6,175 | €12,593 | +€6,418 | +103.9% |
| Recurring financial charges | 65 | €6,175 | €12,593 | +€6,418 | +103.9% |
| Profit (loss) for the period before taxes | 9903 | -€248,433 | -€354,273 | -€105,841 | -42.6% |
| Profit (loss) for the period | 9904 | -€248,433 | -€354,273 | -€105,841 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€248,433 | -€354,273 | -€105,841 | -42.6% |
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 9 October 2026 via checked.be.