LIMAU: what changed
Two fiscal 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.
LIMAU
Largest movements
- Tangible fixed assets -€24,163
down €24,163 (-3.8%), from €644,263 to €620,099
of which Land and buildings: -€23,123
- Cash +€15,783
up €15,783 (+62.7%), from €25,170 to €40,953
mainly Depreciation (+€45,661) and Receivables within one year (+€3,730)
No liability line moved by more than 1% of the balance sheet total.
- Depreciation -€84,724
down €84,724 (-65.0%), from €130,385 to €45,661
- Gross operating margin -€75,581
down €75,581 (-65.9%), from €114,606 to €39,025
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.
Cash bridge derived
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 | €1,072,148 | €1,065,489 | -€6,659 | -0.6% |
| Fixed assets | 21/28 | €645,976 | €621,813 | -€24,163 | -3.7% |
| Tangible fixed assets | 22/27 | €644,263 | €620,099 | -€24,163 | -3.8% |
| Land and buildings | 22 | €629,189 | €606,065 | -€23,123 | -3.7% |
| Furniture and vehicles | 24 | €15,074 | €14,034 | -€1,040 | -6.9% |
| Financial fixed assets | 28 | €1,713 | €1,713 | = | 0.0% |
| Current assets | 29/58 | €426,172 | €443,676 | +€17,504 | +4.1% |
| Amounts receivable after more than one year | 29 | €396,012 | €401,463 | +€5,451 | +1.4% |
| Trade receivables | 290 | €233,500 | €233,500 | = | 0.0% |
| Other amounts receivable | 291 | €162,512 | €167,963 | +€5,451 | +3.4% |
| Amounts receivable within one year | 40/41 | €4,990 | €1,261 | -€3,730 | -74.7% |
| Trade receivables | 40 | €4,990 | €1,261 | -€3,730 | -74.7% |
| Cash at bank and in hand | 54/58 | €25,170 | €40,953 | +€15,783 | +62.7% |
| Total equity and liabilities | 10/49 | €1,072,148 | €1,065,489 | -€6,659 | -0.6% |
| Equity | 10/15 | €1,055,378 | €1,046,877 | -€8,501 | -0.8% |
| Contributions | 10/11 | €837,880 | €837,880 | = | 0.0% |
| Capital | 10 | €837,880 | €837,880 | = | 0.0% |
| Issued capital | 100 | €837,880 | €837,880 | = | 0.0% |
| Reserves | 13 | €53,468 | €53,468 | = | 0.0% |
| Non-distributable reserves | 130/1 | €53,468 | €53,468 | = | 0.0% |
| Legal reserve | 130 | €53,468 | €53,468 | = | 0.0% |
| Profit (loss) carried forward | 14 | €164,030 | €155,529 | -€8,501 | -5.2% |
| Amounts payable | 17/49 | €16,770 | €18,612 | +€1,842 | +11.0% |
| Amounts payable within one year | 42/48 | €1,039 | €2,881 | +€1,842 | +177.3% |
| Trade debts | 44 | €270 | €2,161 | +€1,891 | +700.9% |
| Suppliers | 440/4 | €270 | €2,161 | +€1,891 | +700.9% |
| Taxes, remuneration and social security | 45 | €769 | €407 | -€362 | -47.1% |
| Taxes | 450/3 | €769 | €407 | -€362 | -47.1% |
| Other amounts payable | 47/48 | - | €313 | +€313 | |
| Accrued charges and deferred income | 492/3 | €15,731 | €15,731 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130,385 | €45,661 | -€84,724 | -65.0% |
| Other operating charges | 640/8 | €1,015 | €1,514 | +€498 | +49.1% |
| Non-recurring operating charges | 66A | €208 | €313 | +€105 | +50.2% |
| Gross operating margin | 9900 | €114,606 | €39,025 | -€75,581 | -65.9% |
| Operating profit (loss) | 9901 | -€17,003 | -€8,463 | +€8,540 | +50.2% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €123 | €38 | -€85 | -68.9% |
| Recurring financial charges | 65 | €123 | €38 | -€85 | -68.9% |
| Profit (loss) for the period before taxes | 9903 | -€17,124 | -€8,501 | +€8,623 | +50.4% |
| Profit (loss) for the period | 9904 | -€17,124 | -€8,501 | +€8,623 | +50.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,124 | -€8,501 | +€8,623 | +50.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.