DE LIMOGES: 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.
DE LIMOGES
Largest movements
- Tangible fixed assets -€12,523
down €12,523 (-38.2%), from €32,794 to €20,271
- Receivables within one year -€4,650
down €4,650 (-33.2%), from €14,006 to €9,355
of which Trade receivables: -€5,104
- Profit (loss) carried forward -€12,903
down €12,903 (-4.1%), from -€314,559 to -€327,462
- Other debts +€6,874
up €6,874 (+90.9%), from €7,560 to €14,434
- Investment grants -€6,463
down €6,463 (-33.3%), from €19,396 to €12,933
- Trade debts -€5,022
down €5,022 (-32.3%), from €15,557 to €10,536
- Gross operating margin +€7,981
up €7,981 (+57.2%), from -€13,949 to -€5,969
- Financial charges -€310
down €310 (-77.3%), from €401 to €91
of which Financial charges: -€310
- Financial income -€305
down €305 (-4.5%), from €6,768 to €6,463
of which Non-recurring financial income: -€304
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 | €47,385 | €29,871 | -€17,514 | -37.0% |
| Fixed assets | 21/28 | €32,794 | €20,271 | -€12,523 | -38.2% |
| Tangible fixed assets | 22/27 | €32,794 | €20,271 | -€12,523 | -38.2% |
| Other tangible fixed assets | 26 | €32,794 | €20,271 | -€12,523 | -38.2% |
| Current assets | 29/58 | €14,591 | €9,600 | -€4,991 | -34.2% |
| Amounts receivable within one year | 40/41 | €14,006 | €9,355 | -€4,650 | -33.2% |
| Trade receivables | 40 | €13,812 | €8,708 | -€5,104 | -37.0% |
| Other amounts receivable | 41 | €194 | €647 | +€454 | +234% |
| Cash at bank and in hand | 54/58 | €585 | €244 | -€341 | -58.2% |
| Total equity and liabilities | 10/49 | €47,385 | €29,871 | -€17,514 | -37.0% |
| Equity | 10/15 | €24,268 | €4,901 | -€19,367 | -79.8% |
| Contributions | 10/11 | €319,431 | €319,431 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€314,559 | -€327,462 | -€12,903 | -4.1% |
| Investment grants | 15 | €19,396 | €12,933 | -€6,463 | -33.3% |
| Amounts payable | 17/49 | €23,117 | €24,970 | +€1,853 | +8.0% |
| Amounts payable within one year | 42/48 | €23,117 | €24,970 | +€1,853 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €15,557 | €10,536 | -€5,022 | -32.3% |
| Suppliers | 440/4 | €15,557 | €10,536 | -€5,022 | -32.3% |
| Other amounts payable | 47/48 | €7,560 | €14,434 | +€6,874 | +90.9% |
| Non-recurring operating income | 76A | €2,779 | €0 | -€2,779 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,523 | €12,523 | = | 0.0% |
| Other operating charges | 640/8 | €451 | €400 | -€52 | -11.4% |
| Non-recurring operating charges | 66A | €2,984 | €384 | -€2,599 | -87.1% |
| Gross operating margin | 9900 | -€13,949 | -€5,969 | +€7,981 | +57.2% |
| Operating profit (loss) | 9901 | -€29,907 | -€19,276 | +€10,631 | +35.5% |
| Financial income | 75/76B | €6,768 | €6,463 | -€305 | -4.5% |
| Recurring financial income | 75 | €6,464 | €6,463 | -€1 | 0.0% |
| Non-recurring financial income | 76B | €304 | €0 | -€304 | -100% |
| Financial charges | 65/66B | €401 | €91 | -€310 | -77.3% |
| Recurring financial charges | 65 | €401 | €91 | -€310 | -77.3% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€23,540 | -€12,903 | +€10,636 | +45.2% |
| Profit (loss) for the period | 9904 | -€23,540 | -€12,903 | +€10,636 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,540 | -€12,903 | +€10,636 | +45.2% |
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 24 October 2026 via checked.be.