Limauge Consult: 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.
Limauge Consult
Largest movements
- Tangible fixed assets +€160,904
up €160,904 (+24.0%), from €670,825 to €831,729
of which Land and buildings: +€180,104
- Receivables within one year -€22,519
no longer reported in 2025 (was €22,519)
- Profit (loss) carried forward +€161,319
up €161,319 (+112%), from €143,539 to €304,858
- Accrued charges and deferred income -€156,385
no longer reported in 2025 (was €156,385)
- Other debts +€135,629
new in 2025: €135,629
- Reserves -€64,133
down €64,133 (-74.3%), from €86,307 to €22,174
of which Distributable reserves: -€64,133
- Debts after one year +€62,058
up €62,058 (+18.6%), from €333,921 to €395,979
- Gross operating margin +€141,548
up €141,548 (+170%), from €83,027 to €224,575
- Other operating charges +€31,440
up €31,440 (+590%), from €5,332 to €36,772
- Taxes +€31,267
up €31,267 (+303%), from €10,303 to €41,570
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 | €780,790 | €927,179 | +€146,389 | +18.7% |
| Fixed assets | 21/28 | €670,825 | €831,729 | +€160,904 | +24.0% |
| Tangible fixed assets | 22/27 | €670,825 | €831,729 | +€160,904 | +24.0% |
| Land and buildings | 22 | €619,574 | €799,678 | +€180,104 | +29.1% |
| Plant, machinery and equipment | 23 | €30,926 | €23,776 | -€7,150 | -23.1% |
| Furniture and vehicles | 24 | €20,325 | €8,275 | -€12,050 | -59.3% |
| Current assets | 29/58 | €109,965 | €95,449 | -€14,516 | -13.2% |
| Amounts receivable within one year | 40/41 | €22,519 | - | -€22,519 | |
| Trade receivables | 40 | €22,519 | - | -€22,519 | |
| Cash at bank and in hand | 54/58 | €87,446 | €95,449 | +€8,003 | +9.2% |
| Total equity and liabilities | 10/49 | €780,790 | €927,179 | +€146,389 | +18.7% |
| Equity | 10/15 | €248,446 | €345,631 | +€97,185 | +39.1% |
| Contributions | 10/11 | €18,600 | €18,599 | -€1 | 0.0% |
| Reserves | 13 | €86,307 | €22,174 | -€64,133 | -74.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €314 | €314 | -€0 | -0.1% |
| Distributable reserves | 133 | €84,133 | €20,000 | -€64,133 | -76.2% |
| Profit (loss) carried forward | 14 | €143,539 | €304,858 | +€161,319 | +112% |
| Amounts payable | 17/49 | €532,344 | €581,548 | +€49,204 | +9.2% |
| Amounts payable after more than one year | 17 | €333,921 | €395,979 | +€62,058 | +18.6% |
| Financial debts | 170/4 | €333,921 | €395,979 | +€62,058 | +18.6% |
| Amounts payable within one year | 42/48 | €42,038 | €185,569 | +€143,531 | +341% |
| Financial debts | 43 | €18,500 | €18,500 | = | 0.0% |
| Other loans | 439 | €18,500 | €18,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €23,538 | €31,440 | +€7,902 | +33.6% |
| Taxes | 450/3 | €23,538 | €31,440 | +€7,902 | +33.6% |
| Other amounts payable | 47/48 | - | €135,629 | +€135,629 | |
| Accrued charges and deferred income | 492/3 | €156,385 | - | -€156,385 | |
| Non-recurring operating income | 76A | - | €23,529 | +€23,529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,039 | €42,096 | +€57 | +0.1% |
| Other operating charges | 640/8 | €5,332 | €36,772 | +€31,440 | +590% |
| Gross operating margin | 9900 | €83,027 | €224,575 | +€141,548 | +170% |
| Operating profit (loss) | 9901 | €35,656 | €145,707 | +€110,051 | +309% |
| Financial charges | 65/66B | €7,193 | €6,951 | -€242 | -3.4% |
| Recurring financial charges | 65 | €7,193 | €6,951 | -€242 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €28,463 | €138,756 | +€110,293 | +387% |
| Income taxes | 67/77 | €10,303 | €41,570 | +€31,267 | +303% |
| Profit (loss) for the period | 9904 | €18,160 | €97,186 | +€79,026 | +435% |
| Profit (loss) for the period to be appropriated | 9905 | €18,160 | €97,186 | +€79,026 | +435% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.