HA LIMO: 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.
HA LIMO
Largest movements
- Receivables within one year -€13,047
down €13,047 (-53.8%), from €24,268 to €11,220
of which Other amounts receivable: -€10,556
- Deferred charges and accrued income +€11,270
new in 2025: €11,270
- Cash -€1,812
down €1,812 (-54.7%), from €3,312 to €1,500
mainly Net result for the year (-€20,388) and Deferred charges and accrued income (-€11,270)
- Tangible fixed assets -€586
down €586 (-13.0%), from €4,500 to €3,914
- Profit (loss) carried forward -€20,388
down €20,388, from €11,640 to -€8,749
- Tax, wage and social debts +€6,805
up €6,805 (+72.1%), from €9,438 to €16,243
of which Remuneration and social security: +€7,605
- Trade debts +€6,430
up €6,430 (+267.7%), from €2,402 to €8,832
- Other debts +€2,978
up €2,978 (+74.4%), from €4,000 to €6,978
- Gross operating margin -€34,813
down €34,813 (-82.4%), from €42,250 to €7,438
- Taxes +€6,380
new in 2025: €6,380
- Financial income -€4,179
down €4,179 (-60.8%), from €6,874 to €2,695
of which Non-recurring financial income: -€3,824
- Staff costs +€2,721
up €2,721 (+19.4%), from €14,023 to €16,744
- Depreciation +€1,957
up €1,957 (+43.5%), from €4,500 to €6,457
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 | €32,480 | €28,304 | -€4,175 | -12.9% |
| Fixed assets | 21/28 | €4,900 | €4,314 | -€586 | -12.0% |
| Tangible fixed assets | 22/27 | €4,500 | €3,914 | -€586 | -13.0% |
| Furniture and vehicles | 24 | €4,500 | €3,914 | -€586 | -13.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €27,580 | €23,991 | -€3,589 | -13.0% |
| Amounts receivable within one year | 40/41 | €24,268 | €11,220 | -€13,047 | -53.8% |
| Trade receivables | 40 | €12,413 | €9,922 | -€2,491 | -20.1% |
| Other amounts receivable | 41 | €11,855 | €1,299 | -€10,556 | -89.0% |
| Cash at bank and in hand | 54/58 | €3,312 | €1,500 | -€1,812 | -54.7% |
| Deferred charges and accrued income | 490/1 | - | €11,270 | +€11,270 | |
| Total equity and liabilities | 10/49 | €32,480 | €28,304 | -€4,175 | -12.9% |
| Equity | 10/15 | €16,640 | -€3,749 | -€20,388 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,640 | -€8,749 | -€20,388 | |
| Amounts payable | 17/49 | €15,840 | €32,053 | +€16,213 | +102.4% |
| Amounts payable within one year | 42/48 | €15,840 | €32,053 | +€16,213 | +102.4% |
| Trade debts | 44 | €2,402 | €8,832 | +€6,430 | +267.7% |
| Suppliers | 440/4 | €2,402 | €8,832 | +€6,430 | +267.7% |
| Taxes, remuneration and social security | 45 | €9,438 | €16,243 | +€6,805 | +72.1% |
| Taxes | 450/3 | €7,455 | €6,655 | -€800 | -10.7% |
| Remuneration and social security | 454/9 | €1,983 | €9,589 | +€7,605 | +383.5% |
| Other amounts payable | 47/48 | €4,000 | €6,978 | +€2,978 | +74.4% |
| Remuneration, social security and pensions | 62 | €14,023 | €16,744 | +€2,721 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,500 | €6,457 | +€1,957 | +43.5% |
| Other operating charges | 640/8 | €2,299 | €840 | -€1,458 | -63.4% |
| Gross operating margin | 9900 | €42,250 | €7,438 | -€34,813 | -82.4% |
| Operating profit (loss) | 9901 | €21,428 | -€16,604 | -€38,032 | |
| Financial income | 75/76B | €6,874 | €2,695 | -€4,179 | -60.8% |
| Recurring financial income | 75 | €355 | €2,695 | +€2,340 | +659.5% |
| Non-recurring financial income | 76B | €6,519 | €2,695 | -€3,824 | -58.7% |
| Financial charges | 65/66B | €152 | €99 | -€52 | -34.6% |
| Recurring financial charges | 65 | €152 | €99 | -€52 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €28,150 | -€14,008 | -€42,158 | |
| Income taxes | 67/77 | - | €6,380 | +€6,380 | |
| Profit (loss) for the period | 9904 | €28,150 | -€20,388 | -€48,539 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,150 | -€20,388 | -€48,539 |
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.