LIMAS ENERGETICS: 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 ENERGETICS
Largest movements
- Receivables within one year +€220,495
up €220,495 (+49.6%), from €444,898 to €665,393
of which Other amounts receivable: +€185,376
- Cash +€138,612
up €138,612 (+832%), from €16,666 to €155,278
mainly Other debts (+€172,042) and Trade debts (+€82,720)
- Other debts +€172,042
up €172,042 (+332%), from €51,804 to €223,846
- Trade debts +€82,720
up €82,720 (+19.6%), from €421,736 to €504,456
- Profit (loss) carried forward +€49,526
up €49,526 (+58.9%), from -€84,131 to -€34,605
- Accrued charges and deferred income +€44,333
new in 2024: €44,333
- Tax, wage and social debts +€13,423
up €13,423 (+108%), from €12,395 to €25,818
of which Taxes: +€10,065
- Gross operating margin +€94,550
up €94,550 (+83.2%), from €113,615 to €208,165
- Staff costs +€43,790
up €43,790 (+41.2%), from €106,302 to €150,092
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 | €463,777 | €825,821 | +€362,044 | +78.1% |
| Fixed assets | 21/28 | €900 | €5,070 | +€4,170 | +464% |
| Tangible fixed assets | 22/27 | €900 | €3,870 | +€2,970 | +330% |
| Furniture and vehicles | 24 | €900 | €3,870 | +€2,970 | +330% |
| Financial fixed assets | 28 | - | €1,200 | +€1,200 | |
| Current assets | 29/58 | €462,877 | €820,751 | +€357,874 | +77.3% |
| Amounts receivable within one year | 40/41 | €444,898 | €665,393 | +€220,495 | +49.6% |
| Trade receivables | 40 | €378,672 | €413,791 | +€35,119 | +9.3% |
| Other amounts receivable | 41 | €66,226 | €251,602 | +€185,376 | +280% |
| Cash at bank and in hand | 54/58 | €16,666 | €155,278 | +€138,612 | +832% |
| Deferred charges and accrued income | 490/1 | €1,314 | €80 | -€1,234 | -93.9% |
| Total equity and liabilities | 10/49 | €463,777 | €825,821 | +€362,044 | +78.1% |
| Equity | 10/15 | -€22,158 | €27,368 | +€49,526 | |
| Contributions | 10/11 | €61,973 | €61,973 | -€0 | 0.0% |
| Capital | 10 | €61,973 | - | -€61,973 | |
| Issued capital | 100 | €61,973 | - | -€61,973 | |
| Profit (loss) carried forward | 14 | -€84,131 | -€34,605 | +€49,526 | +58.9% |
| Amounts payable | 17/49 | €485,935 | €798,453 | +€312,518 | +64.3% |
| Amounts payable within one year | 42/48 | €485,935 | €754,120 | +€268,185 | +55.2% |
| Trade debts | 44 | €421,736 | €504,456 | +€82,720 | +19.6% |
| Suppliers | 440/4 | €421,736 | €504,456 | +€82,720 | +19.6% |
| Taxes, remuneration and social security | 45 | €12,395 | €25,818 | +€13,423 | +108% |
| Taxes | 450/3 | €1,305 | €11,370 | +€10,065 | +771% |
| Remuneration and social security | 454/9 | €11,090 | €14,448 | +€3,358 | +30.3% |
| Other amounts payable | 47/48 | €51,804 | €223,846 | +€172,042 | +332% |
| Accrued charges and deferred income | 492/3 | - | €44,333 | +€44,333 | |
| Non-recurring operating income | 76A | €317 | - | -€317 | |
| Remuneration, social security and pensions | 62 | €106,302 | €150,092 | +€43,790 | +41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €318 | €839 | +€521 | +164% |
| Other operating charges | 640/8 | €143 | €1,414 | +€1,271 | +889% |
| Gross operating margin | 9900 | €113,615 | €208,165 | +€94,550 | +83.2% |
| Operating profit (loss) | 9901 | €6,852 | €55,820 | +€48,968 | +715% |
| Financial income | 75/76B | €72 | - | -€72 | |
| Recurring financial income | 75 | €72 | - | -€72 | |
| Financial charges | 65/66B | €3,378 | €4,989 | +€1,611 | +47.7% |
| Recurring financial charges | 65 | €3,378 | €4,989 | +€1,611 | +47.7% |
| Profit (loss) for the period before taxes | 9903 | €3,546 | €50,831 | +€47,285 | +1,333% |
| Income taxes | 67/77 | €1,305 | €1,305 | = | 0.0% |
| Profit (loss) for the period | 9904 | €2,241 | €49,526 | +€47,285 | +2,110% |
| Profit (loss) for the period to be appropriated | 9905 | €2,241 | €49,526 | +€47,285 | +2,110% |
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 28 October 2026 via checked.be.