Team Lemon: 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.
Team Lemon
Largest movements
- Cash +€13,427
up €13,427 (+798%), from €1,683 to €15,110
mainly Depreciation (+€16,142) and Net result for the year (+€10,991)
- Receivables within one year +€11,410
up €11,410 (+264%), from €4,330 to €15,740
- Tangible fixed assets -€9,096
down €9,096 (-3.3%), from €274,847 to €265,751
of which Land and buildings: -€8,794
- Debts after one year -€10,218
down €10,218 (-3.9%), from €259,285 to €249,067
- Reserves +€10,158
up €10,158 (+2,764%), from €368 to €10,526
- Tax, wage and social debts +€8,685
up €8,685 (+359%), from €2,421 to €11,106
of which Remuneration and social security: +€4,809
- Other debts +€3,271
up €3,271 (+38.8%), from €8,421 to €11,692
- Gross operating margin +€57,956
up €57,956 (+1,483%), from €3,907 to €61,863
- Staff costs +€20,191
new in 2025: €20,191
- Depreciation +€14,440
up €14,440 (+849%), from €1,702 to €16,142
- Financial charges +€7,526
up €7,526 (+542%), from €1,388 to €8,914
- Taxes +€3,635
up €3,635 (+772%), from €471 to €4,106
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 | €286,237 | €300,882 | +€14,645 | +5.1% |
| Fixed assets | 21/28 | €280,224 | €270,032 | -€10,192 | -3.6% |
| Intangible fixed assets | 21 | €5,376 | €4,280 | -€1,096 | -20.4% |
| Tangible fixed assets | 22/27 | €274,847 | €265,751 | -€9,096 | -3.3% |
| Land and buildings | 22 | €268,598 | €259,805 | -€8,794 | -3.3% |
| Plant, machinery and equipment | 23 | €5,841 | €4,637 | -€1,204 | -20.6% |
| Furniture and vehicles | 24 | €408 | €1,309 | +€902 | +221% |
| Current assets | 29/58 | €6,013 | €30,850 | +€24,837 | +413% |
| Amounts receivable within one year | 40/41 | €4,330 | €15,740 | +€11,410 | +264% |
| Trade receivables | 40 | €4,330 | €15,740 | +€11,410 | +264% |
| Cash at bank and in hand | 54/58 | €1,683 | €15,110 | +€13,427 | +798% |
| Total equity and liabilities | 10/49 | €286,237 | €300,882 | +€14,645 | +5.1% |
| Equity | 10/15 | €5,368 | €15,526 | +€10,158 | +189% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €368 | €10,526 | +€10,158 | +2,764% |
| Distributable reserves | 133 | €368 | €10,526 | +€10,158 | +2,764% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €280,869 | €285,356 | +€4,487 | +1.6% |
| Amounts payable after more than one year | 17 | €259,285 | €249,067 | -€10,218 | -3.9% |
| Financial debts | 170/4 | €259,285 | €249,067 | -€10,218 | -3.9% |
| Amounts payable within one year | 42/48 | €21,585 | €36,289 | +€14,704 | +68.1% |
| Current portion of amounts payable after more than one year | 42 | €9,904 | €10,218 | +€314 | +3.2% |
| Trade debts | 44 | €839 | €3,273 | +€2,434 | +290% |
| Suppliers | 440/4 | €839 | €3,273 | +€2,434 | +290% |
| Taxes, remuneration and social security | 45 | €2,421 | €11,106 | +€8,685 | +359% |
| Taxes | 450/3 | €2,421 | €6,297 | +€3,876 | +160% |
| Remuneration and social security | 454/9 | - | €4,809 | +€4,809 | |
| Other amounts payable | 47/48 | €8,421 | €11,692 | +€3,271 | +38.8% |
| Remuneration, social security and pensions | 62 | - | €20,191 | +€20,191 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,702 | €16,142 | +€14,440 | +849% |
| Other operating charges | 640/8 | - | €1,519 | +€1,519 | |
| Gross operating margin | 9900 | €3,907 | €61,863 | +€57,956 | +1,483% |
| Operating profit (loss) | 9901 | €2,205 | €24,011 | +€21,806 | +989% |
| Financial income | 75/76B | €21 | €0 | -€21 | -99.9% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -99.9% |
| Financial charges | 65/66B | €1,388 | €8,914 | +€7,526 | +542% |
| Recurring financial charges | 65 | €1,388 | €8,914 | +€7,526 | +542% |
| Profit (loss) for the period before taxes | 9903 | €838 | €15,097 | +€14,259 | +1,701% |
| Income taxes | 67/77 | €471 | €4,106 | +€3,635 | +772% |
| Profit (loss) for the period | 9904 | €368 | €10,991 | +€10,624 | +2,890% |
| Profit (loss) for the period to be appropriated | 9905 | €368 | €10,991 | +€10,624 | +2,890% |
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 17 October 2026 via checked.be.