LIMACCOUNT: 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.
LIMACCOUNT
Largest movements
- Receivables within one year +€24,422
up €24,422 (+75.0%), from €32,572 to €56,994
of which Trade receivables: +€25,097
- Current investments -€19,782
down €19,782 (-29.9%), from €66,131 to €46,349
- Cash -€11,808
down €11,808 (-5.8%), from €202,101 to €190,293
mainly Contributions, distributions and other (-€82,213) and Receivables within one year (-€24,422)
- Reserves -€33,873
down €33,873 (-13.2%), from €257,508 to €223,635
of which Distributable reserves: -€33,873
- Other debts +€18,635
up €18,635 (+85.9%), from €21,694 to €40,329
- Tax, wage and social debts +€12,083
up €12,083 (+160%), from €7,545 to €19,628
of which Taxes: +€9,444
- Trade debts -€5,860
down €5,860 (-98.2%), from €5,969 to €109
- Financial income +€10,608
up €10,608 (+981%), from €1,081 to €11,690
- Gross operating margin +€6,273
up €6,273 (+11.6%), from €53,991 to €60,264
- Taxes +€4,357
up €4,357 (+30.1%), from €14,492 to €18,849
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 | €304,356 | €295,340 | -€9,016 | -3.0% |
| Fixed assets | 21/28 | €3,003 | €1,704 | -€1,299 | -43.3% |
| Tangible fixed assets | 22/27 | €3,003 | €1,704 | -€1,299 | -43.3% |
| Land and buildings | 22 | €1,933 | €1,229 | -€704 | -36.4% |
| Plant, machinery and equipment | 23 | €274 | €108 | -€166 | -60.6% |
| Furniture and vehicles | 24 | €797 | €368 | -€429 | -53.8% |
| Current assets | 29/58 | €301,353 | €293,636 | -€7,717 | -2.6% |
| Amounts receivable within one year | 40/41 | €32,572 | €56,994 | +€24,422 | +75.0% |
| Trade receivables | 40 | €21,897 | €46,994 | +€25,097 | +115% |
| Other amounts receivable | 41 | €10,675 | €10,000 | -€675 | -6.3% |
| Current investments | 50/53 | €66,131 | €46,349 | -€19,782 | -29.9% |
| Cash at bank and in hand | 54/58 | €202,101 | €190,293 | -€11,808 | -5.8% |
| Deferred charges and accrued income | 490/1 | €548 | - | -€548 | |
| Total equity and liabilities | 10/49 | €304,356 | €295,340 | -€9,016 | -3.0% |
| Equity | 10/15 | €269,148 | €235,275 | -€33,873 | -12.6% |
| Contributions | 10/11 | €11,639 | €11,639 | = | 0.0% |
| Reserves | 13 | €257,508 | €223,635 | -€33,873 | -13.2% |
| Tax-exempt reserves | 132 | €145 | €145 | = | 0.0% |
| Distributable reserves | 133 | €257,363 | €223,490 | -€33,873 | -13.2% |
| Amounts payable | 17/49 | €35,209 | €60,066 | +€24,857 | +70.6% |
| Amounts payable within one year | 42/48 | €35,209 | €60,066 | +€24,857 | +70.6% |
| Trade debts | 44 | €5,969 | €109 | -€5,860 | -98.2% |
| Suppliers | 440/4 | €5,969 | €109 | -€5,860 | -98.2% |
| Taxes, remuneration and social security | 45 | €7,545 | €19,628 | +€12,083 | +160% |
| Taxes | 450/3 | €7,545 | €16,990 | +€9,444 | +125% |
| Remuneration and social security | 454/9 | - | €2,638 | +€2,638 | |
| Other amounts payable | 47/48 | €21,694 | €40,329 | +€18,635 | +85.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,579 | €1,299 | -€280 | -17.7% |
| Other operating charges | 640/8 | €1,621 | €1,140 | -€481 | -29.7% |
| Gross operating margin | 9900 | €53,991 | €60,264 | +€6,273 | +11.6% |
| Operating profit (loss) | 9901 | €50,791 | €57,825 | +€7,035 | +13.9% |
| Financial income | 75/76B | €1,081 | €11,690 | +€10,608 | +981% |
| Recurring financial income | 75 | €1,081 | €11,690 | +€10,608 | +981% |
| Financial charges | 65/66B | €2,088 | €2,326 | +€238 | +11.4% |
| Recurring financial charges | 65 | €2,088 | €2,326 | +€238 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €49,784 | €67,189 | +€17,405 | +35.0% |
| Income taxes | 67/77 | €14,492 | €18,849 | +€4,357 | +30.1% |
| Profit (loss) for the period | 9904 | €35,292 | €48,340 | +€13,047 | +37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,292 | €48,340 | +€13,047 | +37.0% |
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 14 October 2026 via checked.be.