Limami: 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.
Limami
Largest movements
- Tangible fixed assets -€65,221
down €65,221 (-2.7%), from €2.4m to €2.4m
of which Land and buildings: -€58,187
- Accrued charges and deferred income +€138,264
up €138,264 (+6,774%), from €2,041 to €140,305
- Other debts -€82,066
down €82,066 (-3.2%), from €2.6m to €2.5m
- Debts after one year -€62,769
down €62,769 (-49.7%), from €126,366 to €63,597
- Profit (loss) carried forward -€56,711
down €56,711 (-2.6%), from -€2.2m to -€2.2m
- Financial charges +€137,654
up €137,654 (+1,869%), from €7,364 to €145,018
- Financial income -€29,987
down €29,987 (-16.4%), from €183,048 to €153,061
- Gross operating margin +€14,555
up €14,555 (+548%), from €2,656 to €17,211
- Other operating charges +€3,047
up €3,047 (+38.7%), from €7,870 to €10,917
- Depreciation +€628
up €628 (+0.9%), from €70,049 to €70,678
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 | €5,588,847 | €5,527,705 | -€61,141 | -1.1% |
| Fixed assets | 21/28 | €2,447,547 | €2,382,326 | -€65,221 | -2.7% |
| Tangible fixed assets | 22/27 | €2,447,547 | €2,382,326 | -€65,221 | -2.7% |
| Land and buildings | 22 | €2,419,950 | €2,361,763 | -€58,187 | -2.4% |
| Furniture and vehicles | 24 | €25,747 | €18,713 | -€7,035 | -27.3% |
| Other tangible fixed assets | 26 | €1,850 | €1,850 | = | 0.0% |
| Current assets | 29/58 | €3,141,299 | €3,145,379 | +€4,080 | +0.1% |
| Amounts receivable within one year | 40/41 | €427,354 | €435,022 | +€7,668 | +1.8% |
| Other amounts receivable | 41 | €427,354 | €435,022 | +€7,668 | +1.8% |
| Current investments | 50/53 | €2,665,658 | €2,652,000 | -€13,658 | -0.5% |
| Cash at bank and in hand | 54/58 | €46,464 | €56,381 | +€9,917 | +21.3% |
| Deferred charges and accrued income | 490/1 | €1,823 | €1,976 | +€153 | +8.4% |
| Total equity and liabilities | 10/49 | €5,588,847 | €5,527,705 | -€61,141 | -1.1% |
| Equity | 10/15 | €2,844,605 | €2,787,894 | -€56,711 | -2.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €4,991,684 | €4,991,684 | = | 0.0% |
| Distributable reserves | 133 | €4,991,684 | €4,991,684 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,157,078 | -€2,213,789 | -€56,711 | -2.6% |
| Amounts payable | 17/49 | €2,744,241 | €2,739,811 | -€4,431 | -0.2% |
| Amounts payable after more than one year | 17 | €126,366 | €63,597 | -€62,769 | -49.7% |
| Financial debts | 170/4 | €126,366 | €63,597 | -€62,769 | -49.7% |
| Amounts payable within one year | 42/48 | €2,615,834 | €2,535,909 | -€79,925 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €61,953 | €62,769 | +€817 | +1.3% |
| Trade debts | 44 | €441 | €1,765 | +€1,324 | +301% |
| Suppliers | 440/4 | €441 | €1,765 | +€1,324 | +301% |
| Other amounts payable | 47/48 | €2,553,441 | €2,471,375 | -€82,066 | -3.2% |
| Accrued charges and deferred income | 492/3 | €2,041 | €140,305 | +€138,264 | +6,774% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,049 | €70,678 | +€628 | +0.9% |
| Other operating charges | 640/8 | €7,870 | €10,917 | +€3,047 | +38.7% |
| Non-recurring operating charges | 66A | €10,066 | - | -€10,066 | |
| Gross operating margin | 9900 | €2,656 | €17,211 | +€14,555 | +548% |
| Operating profit (loss) | 9901 | -€85,329 | -€64,384 | +€20,945 | +24.5% |
| Financial income | 75/76B | €183,048 | €153,061 | -€29,987 | -16.4% |
| Recurring financial income | 75 | €183,048 | €153,061 | -€29,987 | -16.4% |
| Financial charges | 65/66B | €7,364 | €145,018 | +€137,654 | +1,869% |
| Recurring financial charges | 65 | €7,364 | €145,018 | +€137,654 | +1,869% |
| Profit (loss) for the period before taxes | 9903 | €90,354 | -€56,341 | -€146,695 | |
| Income taxes | 67/77 | €366 | €370 | +€4 | +1.2% |
| Profit (loss) for the period | 9904 | €89,988 | -€56,711 | -€146,699 | |
| Profit (loss) for the period to be appropriated | 9905 | €89,988 | -€56,711 | -€146,699 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.