Limar Advies: 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.
Limar Advies
Largest movements
- Receivables within one year +€52,985
up €52,985 (+528%), from €10,033 to €63,018
of which Trade receivables: +€52,235
- Cash -€4,526
down €4,526 (-93.6%), from €4,837 to €310
mainly Receivables within one year (-€52,985) and Other debts (-€5,989)
- Accrued charges and deferred income +€55,692
up €55,692 (+8,180%), from €681 to €56,372
- Other debts -€5,989
down €5,989 (-99.8%), from €6,004 to €14
- Profit (loss) carried forward +€5,266
up €5,266 (+20.8%), from -€25,318 to -€20,052
- Trade debts -€4,989
down €4,989 (-93.9%), from €5,316 to €327
- Tax, wage and social debts -€2,141
down €2,141 (-34.9%), from €6,141 to €3,999
- Gross operating margin -€3,139
down €3,139 (-34.6%), from €9,085 to €5,946
- Other operating charges -€579
down €579 (-90.3%), from €641 to €62
- Depreciation -€307
down €307 (-39.6%), from €775 to €468
- Financial charges -€209
down €209 (-43.2%), from €483 to €274
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 | €21,810 | €69,648 | +€47,838 | +219% |
| Fixed assets | 21/28 | €675 | €207 | -€468 | -69.4% |
| Tangible fixed assets | 22/27 | €675 | €207 | -€468 | -69.4% |
| Plant, machinery and equipment | 23 | €675 | €207 | -€468 | -69.4% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €21,136 | €69,442 | +€48,306 | +229% |
| Stocks and contracts in progress | 3 | €6,004 | €6,004 | = | 0.0% |
| Stocks | 30/36 | €6,004 | €6,004 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,033 | €63,018 | +€52,985 | +528% |
| Trade receivables | 40 | €10,033 | €62,268 | +€52,235 | +521% |
| Other amounts receivable | 41 | €0 | €750 | +€750 | |
| Cash at bank and in hand | 54/58 | €4,837 | €310 | -€4,526 | -93.6% |
| Deferred charges and accrued income | 490/1 | €262 | €109 | -€152 | -58.2% |
| Total equity and liabilities | 10/49 | €21,810 | €69,648 | +€47,838 | +219% |
| Equity | 10/15 | €3,669 | €8,936 | +€5,266 | +144% |
| Contributions | 10/11 | €6,201 | €6,201 | = | 0.0% |
| Reserves | 13 | €22,786 | €22,786 | = | 0.0% |
| Distributable reserves | 133 | €22,786 | €22,786 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,318 | -€20,052 | +€5,266 | +20.8% |
| Amounts payable | 17/49 | €18,141 | €60,713 | +€42,572 | +235% |
| Amounts payable within one year | 42/48 | €17,460 | €4,340 | -€13,120 | -75.1% |
| Trade debts | 44 | €5,316 | €327 | -€4,989 | -93.9% |
| Suppliers | 440/4 | €5,316 | €327 | -€4,989 | -93.9% |
| Taxes, remuneration and social security | 45 | €6,141 | €3,999 | -€2,141 | -34.9% |
| Taxes | 450/3 | €6,141 | €3,999 | -€2,141 | -34.9% |
| Other amounts payable | 47/48 | €6,004 | €14 | -€5,989 | -99.8% |
| Accrued charges and deferred income | 492/3 | €681 | €56,372 | +€55,692 | +8,180% |
| Remuneration, social security and pensions | 62 | €85 | €0 | -€85 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €775 | €468 | -€307 | -39.6% |
| Other operating charges | 640/8 | €641 | €62 | -€579 | -90.3% |
| Gross operating margin | 9900 | €9,085 | €5,946 | -€3,139 | -34.6% |
| Operating profit (loss) | 9901 | €7,583 | €5,415 | -€2,167 | -28.6% |
| Financial income | 75/76B | €84 | €125 | +€41 | +48.5% |
| Recurring financial income | 75 | €84 | €125 | +€41 | +48.5% |
| Financial charges | 65/66B | €483 | €274 | -€209 | -43.2% |
| Recurring financial charges | 65 | €483 | €274 | -€209 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €7,184 | €5,266 | -€1,918 | -26.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €7,184 | €5,266 | -€1,918 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,184 | €5,266 | -€1,918 | -26.7% |
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 25 October 2026 via checked.be.