LIMAS Consulting: 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.
LIMAS Consulting
Largest movements
- Receivables within one year -€25,472
down €25,472 (-19.2%), from €132,557 to €107,085
of which Other amounts receivable: -€31,733
- Cash +€3,495
up €3,495 (+8,128%), from €43 to €3,538
mainly Trade debts (+€37,374) and Receivables within one year (+€25,472)
- Other debts -€51,452
no longer reported in 2024 (was €51,452)
- Trade debts +€37,374
up €37,374 (+171%), from €21,902 to €59,276
- Tax, wage and social debts -€17,371
down €17,371 (-97.2%), from €17,878 to €507
- Profit (loss) carried forward +€13,541
new in 2024: €13,541
- Short-term financial debts -€4,070
down €4,070 (-68.7%), from €5,924 to €1,854
- Taxes +€4,464
up €4,464 (+62.2%), from €7,179 to €11,643
- Other operating charges -€3,078
down €3,078 (-47.0%), from €6,545 to €3,467
- Financial charges -€1,717
down €1,717 (-43.0%), from €3,997 to €2,280
- Gross operating margin +€1,401
up €1,401 (+4.7%), from €29,530 to €30,931
- Depreciation -€1,028
no longer reported in 2024 (was €1,028)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €242,308 | €220,331 | -€21,977 | -9.1% |
| Fixed assets | 21/28 | €9,851 | €9,851 | -€0 | 0.0% |
| Tangible fixed assets | 22/27 | €1,631 | €1,631 | -€0 | 0.0% |
| Furniture and vehicles | 24 | €1,631 | €1,631 | -€0 | 0.0% |
| Financial fixed assets | 28 | €8,220 | €8,220 | = | 0.0% |
| Current assets | 29/58 | €232,457 | €210,480 | -€21,977 | -9.5% |
| Amounts receivable after more than one year | 29 | €96,911 | €96,911 | -€0 | 0.0% |
| Other amounts receivable | 291 | €96,911 | €96,911 | -€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €132,557 | €107,085 | -€25,472 | -19.2% |
| Trade receivables | 40 | - | €6,261 | +€6,261 | |
| Other amounts receivable | 41 | €132,557 | €100,824 | -€31,733 | -23.9% |
| Cash at bank and in hand | 54/58 | €43 | €3,538 | +€3,495 | +8,128% |
| Deferred charges and accrued income | 490/1 | €2,946 | €2,946 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €242,308 | €220,331 | -€21,977 | -9.1% |
| Equity | 10/15 | €145,153 | €158,694 | +€13,541 | +9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €138,953 | €138,953 | -€0 | 0.0% |
| 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 | €137,093 | €137,093 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | €13,541 | +€13,541 | |
| Amounts payable | 17/49 | €97,155 | €61,637 | -€35,518 | -36.6% |
| Amounts payable within one year | 42/48 | €97,155 | €61,637 | -€35,518 | -36.6% |
| Financial debts | 43 | €5,924 | €1,854 | -€4,070 | -68.7% |
| Credit institutions | 430/8 | €5,924 | €1,854 | -€4,070 | -68.7% |
| Trade debts | 44 | €21,902 | €59,276 | +€37,374 | +171% |
| Suppliers | 440/4 | €21,902 | €59,276 | +€37,374 | +171% |
| Taxes, remuneration and social security | 45 | €17,878 | €507 | -€17,371 | -97.2% |
| Taxes | 450/3 | €17,878 | €507 | -€17,371 | -97.2% |
| Other amounts payable | 47/48 | €51,452 | - | -€51,452 | |
| Non-recurring operating income | 76A | €339 | - | -€339 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,028 | - | -€1,028 | |
| Other operating charges | 640/8 | €6,545 | €3,467 | -€3,078 | -47.0% |
| Gross operating margin | 9900 | €29,530 | €30,931 | +€1,401 | +4.7% |
| Operating profit (loss) | 9901 | €21,957 | €27,464 | +€5,507 | +25.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,997 | €2,280 | -€1,717 | -43.0% |
| Recurring financial charges | 65 | €3,997 | €2,280 | -€1,717 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €17,960 | €25,184 | +€7,224 | +40.2% |
| Income taxes | 67/77 | €7,179 | €11,643 | +€4,464 | +62.2% |
| Profit (loss) for the period | 9904 | €10,781 | €13,541 | +€2,760 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,781 | €13,541 | +€2,760 | +25.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.