LIMAS FACILITIES: 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 FACILITIES
Largest movements
- Receivables within one year +€405,010
up €405,010 (+29.3%), from €1.4m to €1.8m
of which Other amounts receivable: +€550,128
- Tangible fixed assets -€38,872
down €38,872 (-5.1%), from €767,833 to €728,961
of which Land and buildings: -€45,329
- Trade debts +€430,870
up €430,870 (+76.0%), from €567,201 to €998,071
- Profit (loss) carried forward +€154,016
up €154,016, from -€154,016 to €0
- Debts after one year -€72,522
down €72,522 (-20.1%), from €359,956 to €287,434
- Other debts -€64,067
down €64,067 (-29.9%), from €214,309 to €150,243
- Tax, wage and social debts -€40,735
down €40,735 (-11.7%), from €347,950 to €307,215
of which Remuneration and social security: -€303,431
- Staff costs +€177,144
up €177,144 (+10.2%), from €1.7m to €1.9m
- Gross operating margin +€127,912
up €127,912 (+6.2%), from €2.1m to €2.2m
- Financial charges -€51,695
down €51,695 (-42.3%), from €122,346 to €70,651
- Taxes -€31,766
down €31,766, from €18,057 to -€13,709
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 | €2,213,231 | €2,611,225 | +€397,994 | +18.0% |
| Fixed assets | 21/28 | €768,383 | €729,749 | -€38,634 | -5.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €767,833 | €728,961 | -€38,872 | -5.1% |
| Land and buildings | 22 | €739,298 | €693,969 | -€45,329 | -6.1% |
| Plant, machinery and equipment | 23 | €15,019 | €16,059 | +€1,041 | +6.9% |
| Furniture and vehicles | 24 | €13,517 | €18,933 | +€5,416 | +40.1% |
| Financial fixed assets | 28 | €550 | €788 | +€238 | +43.3% |
| Current assets | 29/58 | €1,444,848 | €1,881,476 | +€436,628 | +30.2% |
| Stocks and contracts in progress | 3 | €31,000 | €51,000 | +€20,000 | +64.5% |
| Stocks | 30/36 | €31,000 | €51,000 | +€20,000 | +64.5% |
| Amounts receivable within one year | 40/41 | €1,384,046 | €1,789,055 | +€405,010 | +29.3% |
| Trade receivables | 40 | €680,708 | €535,589 | -€145,118 | -21.3% |
| Other amounts receivable | 41 | €703,338 | €1,253,466 | +€550,128 | +78.2% |
| Cash at bank and in hand | 54/58 | €7,694 | €6,210 | -€1,484 | -19.3% |
| Deferred charges and accrued income | 490/1 | €22,109 | €35,211 | +€13,102 | +59.3% |
| Total equity and liabilities | 10/49 | €2,213,231 | €2,611,225 | +€397,994 | +18.0% |
| Equity | 10/15 | €96,718 | €230,873 | +€134,155 | +139% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €232,134 | €212,273 | -€19,861 | -8.6% |
| 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 | €230,274 | €210,413 | -€19,861 | -8.6% |
| Profit (loss) carried forward | 14 | -€154,016 | €0 | +€154,016 | |
| Amounts payable | 17/49 | €2,116,514 | €2,380,352 | +€263,839 | +12.5% |
| Amounts payable after more than one year | 17 | €359,956 | €287,434 | -€72,522 | -20.1% |
| Financial debts | 170/4 | €359,956 | €287,434 | -€72,522 | -20.1% |
| Amounts payable within one year | 42/48 | €1,756,558 | €2,092,918 | +€336,360 | +19.1% |
| Current portion of amounts payable after more than one year | 42 | €227,312 | €229,462 | +€2,150 | +0.9% |
| Financial debts | 43 | €399,785 | €407,928 | +€8,142 | +2.0% |
| Credit institutions | 430/8 | €399,785 | €407,928 | +€8,142 | +2.0% |
| Trade debts | 44 | €567,201 | €998,071 | +€430,870 | +76.0% |
| Suppliers | 440/4 | €567,201 | €998,071 | +€430,870 | +76.0% |
| Taxes, remuneration and social security | 45 | €347,950 | €307,215 | -€40,735 | -11.7% |
| Taxes | 450/3 | €19,148 | €281,843 | +€262,696 | +1,372% |
| Remuneration and social security | 454/9 | €328,803 | €25,372 | -€303,431 | -92.3% |
| Other amounts payable | 47/48 | €214,309 | €150,243 | -€64,067 | -29.9% |
| Non-recurring operating income | 76A | €0 | €2,700 | +€2,700 | |
| Remuneration, social security and pensions | 62 | €1,742,197 | €1,919,341 | +€177,144 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,657 | €64,773 | -€7,885 | -10.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,992 | +€3,992 | |
| Other operating charges | 640/8 | €31,016 | €15,030 | -€15,986 | -51.5% |
| Gross operating margin | 9900 | €2,060,761 | €2,188,673 | +€127,912 | +6.2% |
| Operating profit (loss) | 9901 | €214,890 | €185,538 | -€29,353 | -13.7% |
| Financial income | 75/76B | €6,307 | €5,560 | -€747 | -11.8% |
| Recurring financial income | 75 | €6,307 | €5,560 | -€747 | -11.8% |
| Financial charges | 65/66B | €122,346 | €70,651 | -€51,695 | -42.3% |
| Recurring financial charges | 65 | €122,346 | €70,651 | -€51,695 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | €98,851 | €120,446 | +€21,595 | +21.8% |
| Income taxes | 67/77 | €18,057 | -€13,709 | -€31,766 | |
| Profit (loss) for the period | 9904 | €80,794 | €134,155 | +€53,361 | +66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €80,794 | €134,155 | +€53,361 | +66.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.