LIMACO: 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.
LIMACO
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash -€27,953
down €27,953 (-57.0%), from €49,000 to €21,047
mainly Current investments (-€50,000) and Debts after one year (-€11,000)
- Tangible fixed assets -€16,920
down €16,920 (-17.0%), from €99,399 to €82,479
of which Furniture and vehicles: -€16,007
- Receivables within one year +€5,294
up €5,294 (+27.5%), from €19,217 to €24,511
of which Trade receivables: +€10,649
- Debts after one year -€11,000
down €11,000 (-39.3%), from €28,000 to €17,000
- Reserves +€10,958
up €10,958 (+24.7%), from €44,433 to €55,390
of which Distributable reserves: +€10,958
- Trade debts +€4,276
up €4,276 (+493.3%), from €867 to €5,142
- Tax, wage and social debts +€4,159
up €4,159 (+200.4%), from €2,075 to €6,234
- Other debts +€4,087
up €4,087 (+686.2%), from €596 to €4,682
- Depreciation +€7,305
up €7,305 (+39.8%), from €18,345 to €25,650
- Staff costs -€3,142
down €3,142 (-100.0%), from €3,142 to €0
- Taxes -€1,419
down €1,419 (-21.1%), from €6,725 to €5,306
- Financial charges -€1,072
down €1,072 (-32.9%), from €3,254 to €2,182
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 | €168,895 | €180,352 | +€11,456 | +6.8% |
| Fixed assets | 21/28 | €99,399 | €82,479 | -€16,920 | -17.0% |
| Tangible fixed assets | 22/27 | €99,399 | €82,479 | -€16,920 | -17.0% |
| Land and buildings | 22 | €2,738 | €1,825 | -€913 | -33.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €96,661 | €80,654 | -€16,007 | -16.6% |
| Current assets | 29/58 | €69,497 | €97,873 | +€28,376 | +40.8% |
| Amounts receivable within one year | 40/41 | €19,217 | €24,511 | +€5,294 | +27.5% |
| Trade receivables | 40 | €13,862 | €24,511 | +€10,649 | +76.8% |
| Other amounts receivable | 41 | €5,355 | €0 | -€5,355 | -100.0% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €49,000 | €21,047 | -€27,953 | -57.0% |
| Deferred charges and accrued income | 490/1 | €1,280 | €2,315 | +€1,035 | +80.9% |
| Total equity and liabilities | 10/49 | €168,895 | €180,352 | +€11,456 | +6.8% |
| Equity | 10/15 | €134,611 | €145,569 | +€10,958 | +8.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €44,433 | €55,390 | +€10,958 | +24.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €42,573 | €53,530 | +€10,958 | +25.7% |
| Profit (loss) carried forward | 14 | €77,778 | €77,778 | = | 0.0% |
| Amounts payable | 17/49 | €34,285 | €34,783 | +€499 | +1.5% |
| Amounts payable after more than one year | 17 | €28,000 | €17,000 | -€11,000 | -39.3% |
| Financial debts | 170/4 | €28,000 | €17,000 | -€11,000 | -39.3% |
| Amounts payable within one year | 42/48 | €3,537 | €16,059 | +€12,521 | +354.0% |
| Trade debts | 44 | €867 | €5,142 | +€4,276 | +493.3% |
| Suppliers | 440/4 | €867 | €5,142 | +€4,276 | +493.3% |
| Taxes, remuneration and social security | 45 | €2,075 | €6,234 | +€4,159 | +200.4% |
| Taxes | 450/3 | €2,075 | €6,234 | +€4,159 | +200.4% |
| Other amounts payable | 47/48 | €596 | €4,682 | +€4,087 | +686.2% |
| Accrued charges and deferred income | 492/3 | €2,747 | €1,725 | -€1,023 | -37.2% |
| Remuneration, social security and pensions | 62 | €3,142 | €0 | -€3,142 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,345 | €25,650 | +€7,305 | +39.8% |
| Other operating charges | 640/8 | €960 | €1,325 | +€365 | +38.0% |
| Gross operating margin | 9900 | €45,239 | €45,414 | +€175 | +0.4% |
| Operating profit (loss) | 9901 | €22,792 | €18,440 | -€4,352 | -19.1% |
| Financial income | 75/76B | €0 | €6 | +€6 | |
| Recurring financial income | 75 | €0 | €6 | +€6 | |
| Financial charges | 65/66B | €3,254 | €2,182 | -€1,072 | -32.9% |
| Recurring financial charges | 65 | €3,254 | €2,182 | -€1,072 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | €19,538 | €16,264 | -€3,274 | -16.8% |
| Income taxes | 67/77 | €6,725 | €5,306 | -€1,419 | -21.1% |
| Profit (loss) for the period | 9904 | €12,813 | €10,958 | -€1,855 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,813 | €10,958 | -€1,855 | -14.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.