LIMATRI 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.
LIMATRI CONSULTING
Largest movements
- Cash +€1.6m
up €1.6m (+277%), from €566,417 to €2.1m
mainly Other debts (+€1.7m) and Current investments (+€1.3m)
- Current investments -€1.3m
down €1.3m (-59.6%), from €2.1m to €864,657
- Receivables within one year +€215,982
up €215,982 (+15.1%), from €1.4m to €1.6m
of which Trade receivables: +€134,222
- Other debts +€1.7m
up €1.7m (+28,006%), from €6,228 to €1.8m
- Reserves -€1.4m
down €1.4m (-38.5%), from €3.7m to €2.3m
- Provisions +€147,451
new in 2025: €147,451
- Accrued charges and deferred income +€108,811
up €108,811, from €0 to €108,811
- Tax, wage and social debts -€82,596
down €82,596 (-62.4%), from €132,428 to €49,832
- Provisions +€147,451
new in 2025: €147,451
- Gross operating margin -€76,971
down €76,971 (-8.5%), from €910,130 to €833,159
- Taxes -€37,126
down €37,126 (-13.4%), from €276,050 to €238,924
- Financial income -€20,647
down €20,647 (-22.3%), from €92,429 to €71,781
of which Financial income: -€20,647
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 | €4,258,950 | €4,742,954 | +€484,004 | +11.4% |
| Fixed assets | 21/28 | €68,718 | €46,018 | -€22,700 | -33.0% |
| Tangible fixed assets | 22/27 | €68,718 | €46,018 | -€22,700 | -33.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €68,718 | €46,018 | -€22,700 | -33.0% |
| Current assets | 29/58 | €4,190,232 | €4,696,936 | +€506,703 | +12.1% |
| Amounts receivable within one year | 40/41 | €1,427,178 | €1,643,160 | +€215,982 | +15.1% |
| Trade receivables | 40 | €1,422,964 | €1,557,186 | +€134,222 | +9.4% |
| Other amounts receivable | 41 | €4,213 | €85,974 | +€81,760 | +1,940% |
| Current investments | 50/53 | €2,141,206 | €864,657 | -€1.3m | -59.6% |
| Cash at bank and in hand | 54/58 | €566,417 | €2,135,490 | +€1.6m | +277% |
| Deferred charges and accrued income | 490/1 | €55,431 | €53,629 | -€1,802 | -3.3% |
| Total equity and liabilities | 10/49 | €4,258,950 | €4,742,954 | +€484,004 | +11.4% |
| Equity | 10/15 | €3,751,564 | €2,314,642 | -€1.4m | -38.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,732,972 | €2,296,050 | -€1.4m | -38.5% |
| Distributable reserves | 133 | €3,732,972 | €2,296,050 | -€1.4m | -38.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | - | €147,451 | +€147,451 | |
| Provisions for liabilities and charges | 160/5 | - | €147,451 | +€147,451 | |
| Other liabilities and charges | 164/5 | - | €147,451 | +€147,451 | |
| Amounts payable | 17/49 | €507,386 | €2,280,861 | +€1.8m | +350% |
| Amounts payable within one year | 42/48 | €507,386 | €2,172,051 | +€1.7m | +328% |
| Trade debts | 44 | €368,730 | €371,829 | +€3,099 | +0.8% |
| Suppliers | 440/4 | €368,730 | €371,829 | +€3,099 | +0.8% |
| Taxes, remuneration and social security | 45 | €132,428 | €49,832 | -€82,596 | -62.4% |
| Taxes | 450/3 | €132,428 | €49,832 | -€82,596 | -62.4% |
| Other amounts payable | 47/48 | €6,228 | €1,750,390 | +€1.7m | +28,006% |
| Accrued charges and deferred income | 492/3 | €0 | €108,811 | +€108,811 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,839 | €22,700 | -€139 | -0.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €147,451 | +€147,451 | |
| Other operating charges | 640/8 | €2,679 | €2,030 | -€649 | -24.2% |
| Gross operating margin | 9900 | €910,130 | €833,159 | -€76,971 | -8.5% |
| Operating profit (loss) | 9901 | €884,612 | €660,978 | -€223,634 | -25.3% |
| Financial income | 75/76B | €92,429 | €71,781 | -€20,647 | -22.3% |
| Recurring financial income | 75 | €92,429 | €71,781 | -€20,647 | -22.3% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €77,958 | €85,759 | +€7,800 | +10.0% |
| Recurring financial charges | 65 | €77,958 | €85,759 | +€7,800 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €899,082 | €647,001 | -€252,081 | -28.0% |
| Income taxes | 67/77 | €276,050 | €238,924 | -€37,126 | -13.4% |
| Profit (loss) for the period | 9904 | €623,032 | €408,077 | -€214,955 | -34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €623,032 | €408,077 | -€214,955 | -34.5% |
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 21 October 2026 via checked.be.