LIMACOM: 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.
LIMACOM
Largest movements
- Tangible fixed assets +€40,738
up €40,738 (+8.9%), from €457,940 to €498,678
of which Land and buildings: +€30,694
- Receivables within one year +€16,125
up €16,125 (+16.6%), from €97,209 to €113,334
of which Other amounts receivable: +€24,251
- Cash -€14,751
down €14,751 (-49.9%), from €29,569 to €14,818
mainly Trade debts (-€117,945) and Investment in fixed assets (net) (-€81,959)
- Trade debts -€117,945
down €117,945 (-98.0%), from €120,310 to €2,365
- Other debts +€96,182
up €96,182 (+69.0%), from €139,342 to €235,524
- Debts after one year +€29,988
up €29,988, from €0 to €29,988
- Tax, wage and social debts +€21,831
up €21,831 (+1013.0%), from €2,155 to €23,986
- Profit (loss) carried forward +€7,662
up €7,662 (+4.2%), from -€180,843 to -€173,181
- Other operating charges -€15,386
down €15,386 (-76.8%), from €20,028 to €4,642
- Write-downs +€12,706
up €12,706, from -€12,706 to €0
- Depreciation +€8,980
up €8,980 (+27.9%), from €32,241 to €41,221
- Financial charges -€6,472
down €6,472 (-28.6%), from €22,634 to €16,162
- Taxes +€4,876
up €4,876, from -€2,293 to €2,583
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 | €590,572 | €633,648 | +€43,076 | +7.3% |
| Fixed assets | 21/28 | €458,294 | €499,033 | +€40,739 | +8.9% |
| Tangible fixed assets | 22/27 | €457,940 | €498,678 | +€40,738 | +8.9% |
| Land and buildings | 22 | €437,955 | €468,649 | +€30,694 | +7.0% |
| Plant, machinery and equipment | 23 | €478 | €5,817 | +€5,339 | +1117.0% |
| Furniture and vehicles | 24 | €19,506 | €24,212 | +€4,706 | +24.1% |
| Financial fixed assets | 28 | €355 | €355 | -€0 | -0.1% |
| Current assets | 29/58 | €132,278 | €134,615 | +€2,337 | +1.8% |
| Amounts receivable after more than one year | 29 | €1,497 | €1,497 | -€0 | 0.0% |
| Trade receivables | 290 | €1,497 | €1,497 | -€0 | 0.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €97,209 | €113,334 | +€16,125 | +16.6% |
| Trade receivables | 40 | €29,805 | €21,678 | -€8,127 | -27.3% |
| Other amounts receivable | 41 | €67,405 | €91,656 | +€24,251 | +36.0% |
| Cash at bank and in hand | 54/58 | €29,569 | €14,818 | -€14,751 | -49.9% |
| Deferred charges and accrued income | 490/1 | €4,003 | €4,967 | +€964 | +24.1% |
| Total equity and liabilities | 10/49 | €590,572 | €633,648 | +€43,076 | +7.3% |
| Equity | 10/15 | €327,774 | €333,314 | +€5,540 | +1.7% |
| Contributions | 10/11 | €370,000 | €370,000 | = | 0.0% |
| Capital | 10 | €370,000 | €370,000 | = | 0.0% |
| Issued capital | 100 | €370,000 | €370,000 | = | 0.0% |
| Reserves | 13 | €121,249 | €121,249 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €9,172 | €9,172 | +€0 | 0.0% |
| Legal reserve | 130 | €9,172 | €9,172 | +€0 | 0.0% |
| Distributable reserves | 133 | €112,076 | €112,076 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€180,843 | -€173,181 | +€7,662 | +4.2% |
| Investment grants | 15 | €17,368 | €15,247 | -€2,121 | -12.2% |
| Amounts payable | 17/49 | €262,798 | €300,334 | +€37,536 | +14.3% |
| Amounts payable after more than one year | 17 | €0 | €29,988 | +€29,988 | |
| Financial debts | 170/4 | €0 | €29,988 | +€29,988 | |
| Amounts payable within one year | 42/48 | €261,807 | €269,426 | +€7,619 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €7,551 | +€7,551 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €120,310 | €2,365 | -€117,945 | -98.0% |
| Suppliers | 440/4 | €120,310 | €2,365 | -€117,945 | -98.0% |
| Taxes, remuneration and social security | 45 | €2,155 | €23,986 | +€21,831 | +1013.0% |
| Taxes | 450/3 | €2,155 | €23,986 | +€21,831 | +1013.0% |
| Other amounts payable | 47/48 | €139,342 | €235,524 | +€96,182 | +69.0% |
| Accrued charges and deferred income | 492/3 | €992 | €920 | -€72 | -7.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,241 | €41,221 | +€8,980 | +27.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€12,706 | €0 | +€12,706 | |
| Other operating charges | 640/8 | €20,028 | €4,642 | -€15,386 | -76.8% |
| Gross operating margin | 9900 | €66,894 | €67,390 | +€496 | +0.7% |
| Operating profit (loss) | 9901 | €27,332 | €21,527 | -€5,805 | -21.2% |
| Financial income | 75/76B | €2,321 | €4,881 | +€2,560 | +110.3% |
| Recurring financial income | 75 | €2,321 | €4,881 | +€2,560 | +110.3% |
| Financial charges | 65/66B | €22,634 | €16,162 | -€6,472 | -28.6% |
| Recurring financial charges | 65 | €22,634 | €16,162 | -€6,472 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €7,018 | €10,245 | +€3,227 | +46.0% |
| Income taxes | 67/77 | -€2,293 | €2,583 | +€4,876 | |
| Profit (loss) for the period | 9904 | €9,312 | €7,662 | -€1,650 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,312 | €7,662 | -€1,650 | -17.7% |
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 12 October 2026 via checked.be.