Lim.Its: what changed
Two fiscal 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.Its
Largest movements
- Current investments +€50,460
up €50,460 (+50.5%), from €100,000 to €150,460
- Receivables within one year +€27,227
up €27,227 (+143.5%), from €18,976 to €46,203
of which Other amounts receivable: +€23,099
- Tangible fixed assets -€5,045
down €5,045 (-69.9%), from €7,214 to €2,168
of which Furniture and vehicles: -€6,000
- Profit (loss) carried forward +€78,438
up €78,438 (+98.1%), from €79,944 to €158,382
- Tax, wage and social debts -€7,967
down €7,967 (-29.1%), from €27,407 to €19,440
of which Taxes: -€7,967
- Financial income +€15,114
new in 2025: €15,114
- Gross operating margin -€6,909
down €6,909 (-7.0%), from €98,040 to €91,131
- Taxes -€3,387
down €3,387 (-14.2%), from €23,915 to €20,529
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 | €213,215 | €284,973 | +€71,759 | +33.7% |
| Fixed assets | 21/28 | €7,214 | €2,168 | -€5,045 | -69.9% |
| Tangible fixed assets | 22/27 | €7,214 | €2,168 | -€5,045 | -69.9% |
| Plant, machinery and equipment | 23 | €214 | €1,168 | +€955 | +446.9% |
| Furniture and vehicles | 24 | €7,000 | €1,000 | -€6,000 | -85.7% |
| Current assets | 29/58 | €206,001 | €282,805 | +€76,804 | +37.3% |
| Amounts receivable within one year | 40/41 | €18,976 | €46,203 | +€27,227 | +143.5% |
| Trade receivables | 40 | €18,976 | €23,104 | +€4,128 | +21.8% |
| Other amounts receivable | 41 | - | €23,099 | +€23,099 | |
| Current investments | 50/53 | €100,000 | €150,460 | +€50,460 | +50.5% |
| Cash at bank and in hand | 54/58 | €87,025 | €86,142 | -€884 | -1.0% |
| Total equity and liabilities | 10/49 | €213,215 | €284,973 | +€71,759 | +33.7% |
| Equity | 10/15 | €183,944 | €262,382 | +€78,438 | +42.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €100,000 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,944 | €158,382 | +€78,438 | +98.1% |
| Amounts payable | 17/49 | €29,271 | €22,591 | -€6,680 | -22.8% |
| Amounts payable within one year | 42/48 | €29,271 | €22,591 | -€6,680 | -22.8% |
| Trade debts | 44 | €1,294 | - | -€1,294 | |
| Suppliers | 440/4 | €1,294 | - | -€1,294 | |
| Taxes, remuneration and social security | 45 | €27,407 | €19,440 | -€7,967 | -29.1% |
| Taxes | 450/3 | €24,367 | €16,400 | -€7,967 | -32.7% |
| Remuneration and social security | 454/9 | €3,040 | €3,040 | = | 0.0% |
| Other amounts payable | 47/48 | €569 | €3,151 | +€2,581 | +453.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,137 | €6,158 | +€20 | +0.3% |
| Other operating charges | 640/8 | €1,431 | €1,087 | -€344 | -24.0% |
| Gross operating margin | 9900 | €98,040 | €91,131 | -€6,909 | -7.0% |
| Operating profit (loss) | 9901 | €90,472 | €83,887 | -€6,586 | -7.3% |
| Financial income | 75/76B | - | €15,114 | +€15,114 | |
| Recurring financial income | 75 | - | €15,114 | +€15,114 | |
| Financial charges | 65/66B | €50 | €34 | -€17 | -32.9% |
| Recurring financial charges | 65 | €50 | €34 | -€17 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | €90,422 | €98,967 | +€8,545 | +9.4% |
| Income taxes | 67/77 | €23,915 | €20,529 | -€3,387 | -14.2% |
| Profit (loss) for the period | 9904 | €66,507 | €78,438 | +€11,931 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €66,507 | €78,438 | +€11,931 | +17.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.