LIMAS@home: 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@home
Largest movements
- Receivables within one year -€251,348
down €251,348 (-50.0%), from €502,656 to €251,308
of which Trade receivables: -€138,606
- Trade debts -€242,941
down €242,941 (-85.3%), from €284,815 to €41,874
- Other debts -€9,901
down €9,901 (-24.5%), from €40,445 to €30,544
- Tax, wage and social debts -€8,192
down €8,192 (-83.0%), from €9,869 to €1,677
- Financial income -€4,419
down €4,419 (-70.2%), from €6,291 to €1,872
- Gross operating margin +€4,016
up €4,016 (+18.5%), from €21,664 to €25,680
- Financial charges +€2,676
up €2,676 (+16.4%), from €16,361 to €19,037
- Taxes +€2,521
up €2,521 (+145%), from €1,738 to €4,259
- Staff costs +€1,089
no longer reported in 2024 (was -€1,089)
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 | €518,661 | €261,506 | -€257,155 | -49.6% |
| Fixed assets | 21/28 | €2,096 | €1,976 | -€120 | -5.7% |
| Tangible fixed assets | 22/27 | €2,096 | €1,976 | -€120 | -5.7% |
| Plant, machinery and equipment | 23 | €48 | - | -€48 | |
| Furniture and vehicles | 24 | €2,048 | €1,976 | -€72 | -3.5% |
| Current assets | 29/58 | €516,565 | €259,530 | -€257,035 | -49.8% |
| Amounts receivable within one year | 40/41 | €502,656 | €251,308 | -€251,348 | -50.0% |
| Trade receivables | 40 | €236,221 | €97,615 | -€138,606 | -58.7% |
| Other amounts receivable | 41 | €266,435 | €153,693 | -€112,742 | -42.3% |
| Cash at bank and in hand | 54/58 | €12,673 | €8,222 | -€4,451 | -35.1% |
| Deferred charges and accrued income | 490/1 | €1,236 | - | -€1,236 | |
| Total equity and liabilities | 10/49 | €518,661 | €261,506 | -€257,155 | -49.6% |
| Equity | 10/15 | €17,825 | €20,149 | +€2,324 | +13.0% |
| Contributions | 10/11 | €18,194 | €18,194 | = | 0.0% |
| Reserves | 13 | €93 | €93 | +€0 | +0.1% |
| Non-distributable reserves | 130/1 | €93 | €93 | +€0 | +0.1% |
| Reserves not available under the articles | 1311 | €93 | €93 | +€0 | +0.1% |
| Profit (loss) carried forward | 14 | -€462 | €1,862 | +€2,324 | |
| Amounts payable | 17/49 | €500,836 | €241,357 | -€259,479 | -51.8% |
| Amounts payable within one year | 42/48 | €500,836 | €241,357 | -€259,479 | -51.8% |
| Financial debts | 43 | €165,707 | €167,262 | +€1,555 | +0.9% |
| Credit institutions | 430/8 | €165,707 | €167,262 | +€1,555 | +0.9% |
| Trade debts | 44 | €284,815 | €41,874 | -€242,941 | -85.3% |
| Suppliers | 440/4 | €284,815 | €41,874 | -€242,941 | -85.3% |
| Taxes, remuneration and social security | 45 | €9,869 | €1,677 | -€8,192 | -83.0% |
| Taxes | 450/3 | €9,869 | €1,677 | -€8,192 | -83.0% |
| Other amounts payable | 47/48 | €40,445 | €30,544 | -€9,901 | -24.5% |
| Remuneration, social security and pensions | 62 | -€1,089 | - | +€1,089 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,674 | €1,330 | -€344 | -20.5% |
| Other operating charges | 640/8 | €619 | €602 | -€17 | -2.7% |
| Gross operating margin | 9900 | €21,664 | €25,680 | +€4,016 | +18.5% |
| Operating profit (loss) | 9901 | €20,461 | €23,748 | +€3,287 | +16.1% |
| Financial income | 75/76B | €6,291 | €1,872 | -€4,419 | -70.2% |
| Recurring financial income | 75 | €6,291 | €1,872 | -€4,419 | -70.2% |
| Financial charges | 65/66B | €16,361 | €19,037 | +€2,676 | +16.4% |
| Recurring financial charges | 65 | €16,361 | €19,037 | +€2,676 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €10,391 | €6,583 | -€3,808 | -36.6% |
| Income taxes | 67/77 | €1,738 | €4,259 | +€2,521 | +145% |
| Profit (loss) for the period | 9904 | €8,653 | €2,324 | -€6,329 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,653 | €2,324 | -€6,329 | -73.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.