LIMAU CONSULTING: 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 CONSULTING
Largest movements
- Cash +€26,808
up €26,808 (+48.3%), from €55,528 to €82,336
mainly Net result for the year (+€43,985) and Other debts (+€40,000)
- Receivables within one year +€16,727
up €16,727 (+94.0%), from €17,792 to €34,519
of which Trade receivables: +€10,959
- Other debts +€40,000
up €40,000 (+72.7%), from €55,000 to €95,000
- Reserves +€3,985
up €3,985 (+148.0%), from €2,694 to €6,679
- Trade debts -€1,419
down €1,419 (-14.6%), from €9,692 to €8,273
- Gross operating margin -€14,266
down €14,266 (-22.9%), from €62,354 to €48,088
- Taxes +€2,560
new in 2025: €2,560
- Financial charges -€2,325
down €2,325 (-74.3%), from €3,131 to €806
- Other operating charges -€1,068
down €1,068 (-73.8%), from €1,447 to €379
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 | €78,310 | €121,488 | +€43,177 | +55.1% |
| Fixed assets | 21/28 | €4,991 | €4,633 | -€358 | -7.2% |
| Tangible fixed assets | 22/27 | €991 | €633 | -€358 | -36.1% |
| Furniture and vehicles | 24 | €991 | €633 | -€358 | -36.1% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €73,319 | €116,855 | +€43,535 | +59.4% |
| Amounts receivable within one year | 40/41 | €17,792 | €34,519 | +€16,727 | +94.0% |
| Trade receivables | 40 | €15,215 | €26,174 | +€10,959 | +72.0% |
| Other amounts receivable | 41 | €2,576 | €8,345 | +€5,768 | +223.9% |
| Cash at bank and in hand | 54/58 | €55,528 | €82,336 | +€26,808 | +48.3% |
| Total equity and liabilities | 10/49 | €78,310 | €121,488 | +€43,177 | +55.1% |
| Equity | 10/15 | €6,694 | €10,679 | +€3,985 | +59.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €2,694 | €6,679 | +€3,985 | +148.0% |
| Distributable reserves | 133 | €2,694 | €6,679 | +€3,985 | +148.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €71,617 | €110,809 | +€39,192 | +54.7% |
| Amounts payable within one year | 42/48 | €71,617 | €110,809 | +€39,192 | +54.7% |
| Trade debts | 44 | €9,692 | €8,273 | -€1,419 | -14.6% |
| Suppliers | 440/4 | €9,692 | €8,273 | -€1,419 | -14.6% |
| Taxes, remuneration and social security | 45 | €6,925 | €7,536 | +€612 | +8.8% |
| Taxes | 450/3 | €6,925 | €7,536 | +€612 | +8.8% |
| Other amounts payable | 47/48 | €55,000 | €95,000 | +€40,000 | +72.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82 | €358 | +€275 | +334.5% |
| Other operating charges | 640/8 | €1,447 | €379 | -€1,068 | -73.8% |
| Gross operating margin | 9900 | €62,354 | €48,088 | -€14,266 | -22.9% |
| Operating profit (loss) | 9901 | €60,824 | €47,351 | -€13,473 | -22.2% |
| Financial charges | 65/66B | €3,131 | €806 | -€2,325 | -74.3% |
| Recurring financial charges | 65 | €3,131 | €806 | -€2,325 | -74.3% |
| Profit (loss) for the period before taxes | 9903 | €57,694 | €46,545 | -€11,148 | -19.3% |
| Income taxes | 67/77 | - | €2,560 | +€2,560 | |
| Profit (loss) for the period | 9904 | €57,694 | €43,985 | -€13,708 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,694 | €43,985 | -€13,708 | -23.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.