LIM-IT: 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.
LIM-IT
Largest movements
- Cash -€44,253
down €44,253 (-55.5%), from €79,786 to €35,533
mainly Receivables within one year (-€42,998) and Investment in fixed assets (net) (-€33,413)
- Receivables within one year +€42,998
up €42,998 (+126%), from €34,130 to €77,128
of which Trade receivables: +€42,391
- Tangible fixed assets +€30,723
up €30,723 (+1,276%), from €2,408 to €33,130
of which Leasing and similar rights: +€32,608
- Deferred charges and accrued income +€6,268
up €6,268 (+137%), from €4,590 to €10,858
- Debts after one year +€18,539
new in 2025: €18,539
- Tax, wage and social debts +€14,389
up €14,389 (+50.0%), from €28,775 to €43,163
of which Remuneration and social security: +€7,767
- Trade debts -€11,202
down €11,202 (-30.7%), from €36,488 to €25,286
- Reserves +€9,054
up €9,054 (+61.9%), from €14,620 to €23,674
- Current portion of long-term debt +€4,476
new in 2025: €4,476
- Staff costs +€9,155
new in 2025: €9,155
- Write-downs -€7,138
down €7,138 (-100%), from €7,138 to €0
- Gross operating margin +€6,961
up €6,961 (+21.5%), from €32,334 to €39,295
- Other operating charges +€1,343
up €1,343 (+103%), from €1,302 to €2,645
- Taxes -€1,114
down €1,114 (-16.4%), from €6,808 to €5,693
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 | €120,914 | €156,649 | +€35,735 | +29.6% |
| Fixed assets | 21/28 | €2,408 | €33,130 | +€30,723 | +1,276% |
| Tangible fixed assets | 22/27 | €2,408 | €33,130 | +€30,723 | +1,276% |
| Furniture and vehicles | 24 | €2,408 | €523 | -€1,885 | -78.3% |
| Leasing and similar rights | 25 | - | €32,608 | +€32,608 | |
| Current assets | 29/58 | €118,506 | €123,519 | +€5,012 | +4.2% |
| Amounts receivable within one year | 40/41 | €34,130 | €77,128 | +€42,998 | +126% |
| Trade receivables | 40 | €34,130 | €76,521 | +€42,391 | +124% |
| Other amounts receivable | 41 | - | €607 | +€607 | |
| Cash at bank and in hand | 54/58 | €79,786 | €35,533 | -€44,253 | -55.5% |
| Deferred charges and accrued income | 490/1 | €4,590 | €10,858 | +€6,268 | +137% |
| Total equity and liabilities | 10/49 | €120,914 | €156,649 | +€35,735 | +29.6% |
| Equity | 10/15 | €33,220 | €42,274 | +€9,054 | +27.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,620 | €23,674 | +€9,054 | +61.9% |
| Distributable reserves | 133 | €14,620 | €23,674 | +€9,054 | +61.9% |
| Amounts payable | 17/49 | €87,694 | €114,375 | +€26,681 | +30.4% |
| Amounts payable after more than one year | 17 | - | €18,539 | +€18,539 | |
| Financial debts | 170/4 | - | €18,539 | +€18,539 | |
| Amounts payable within one year | 42/48 | €87,432 | €95,836 | +€8,404 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | - | €4,476 | +€4,476 | |
| Trade debts | 44 | €36,488 | €25,286 | -€11,202 | -30.7% |
| Suppliers | 440/4 | €36,488 | €25,286 | -€11,202 | -30.7% |
| Advances received on contracts in progress | 46 | - | €763 | +€763 | |
| Taxes, remuneration and social security | 45 | €28,775 | €43,163 | +€14,389 | +50.0% |
| Taxes | 450/3 | €12,471 | €19,093 | +€6,621 | +53.1% |
| Remuneration and social security | 454/9 | €16,303 | €24,070 | +€7,767 | +47.6% |
| Other amounts payable | 47/48 | €22,170 | €22,148 | -€22 | -0.1% |
| Accrued charges and deferred income | 492/3 | €262 | €0 | -€262 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €9,155 | +€9,155 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,885 | €2,691 | +€806 | +42.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,138 | €0 | -€7,138 | -100% |
| Other operating charges | 640/8 | €1,302 | €2,645 | +€1,343 | +103% |
| Non-recurring operating charges | 66A | - | €8,047 | +€8,047 | |
| Gross operating margin | 9900 | €32,334 | €39,295 | +€6,961 | +21.5% |
| Operating profit (loss) | 9901 | €22,009 | €16,757 | -€5,252 | -23.9% |
| Financial income | 75/76B | €6 | €6 | -€0 | -0.7% |
| Recurring financial income | 75 | €6 | €6 | -€0 | -0.7% |
| Financial charges | 65/66B | €2,515 | €2,016 | -€499 | -19.8% |
| Recurring financial charges | 65 | €2,515 | €2,016 | -€499 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €19,500 | €14,747 | -€4,753 | -24.4% |
| Income taxes | 67/77 | €6,808 | €5,693 | -€1,114 | -16.4% |
| Profit (loss) for the period | 9904 | €12,692 | €9,054 | -€3,639 | -28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,692 | €9,054 | -€3,639 | -28.7% |
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.