Limba: 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.
Limba
Largest movements
- Receivables within one year +€307,567
up €307,567 (+495.3%), from €62,094 to €369,661
of which Other amounts receivable: +€313,233
- Cash -€237,971
down €237,971 (-91.7%), from €259,538 to €21,567
mainly Receivables within one year (-€307,567) and Net result for the year (-€74,662)
- Tangible fixed assets -€18,405
down €18,405 (-25.1%), from €73,238 to €54,832
of which Land and buildings: -€10,483
- Deferred charges and accrued income -€8,327
down €8,327 (-48.6%), from €17,141 to €8,814
- Trade debts +€142,613
up €142,613 (+318.6%), from €44,761 to €187,374
- Profit (loss) carried forward -€74,662
down €74,662 (-28.3%), from €263,918 to €189,256
- Tax, wage and social debts -€22,854
down €22,854 (-99.9%), from €22,874 to €20
of which Taxes: -€12,926
- Gross operating margin -€275,663
down €275,663, from €252,339 to -€23,324
- Staff costs -€130,341
down €130,341 (-94.8%), from €137,528 to €7,187
- Other operating charges -€14,353
down €14,353 (-41.3%), from €34,744 to €20,392
- Taxes -€13,030
down €13,030 (-100.0%), from €13,030 to €0
- Financial charges -€5,282
down €5,282 (-33.3%), from €15,883 to €10,602
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 | €412,936 | €455,799 | +€42,863 | +10.4% |
| Fixed assets | 21/28 | €74,163 | €55,757 | -€18,405 | -24.8% |
| Tangible fixed assets | 22/27 | €73,238 | €54,832 | -€18,405 | -25.1% |
| Land and buildings | 22 | €43,352 | €32,869 | -€10,483 | -24.2% |
| Furniture and vehicles | 24 | €29,885 | €21,963 | -€7,922 | -26.5% |
| Financial fixed assets | 28 | €925 | €925 | = | 0.0% |
| Current assets | 29/58 | €338,774 | €400,042 | +€61,268 | +18.1% |
| Amounts receivable within one year | 40/41 | €62,094 | €369,661 | +€307,567 | +495.3% |
| Trade receivables | 40 | €44,129 | €38,463 | -€5,666 | -12.8% |
| Other amounts receivable | 41 | €17,965 | €331,197 | +€313,233 | +1743.6% |
| Cash at bank and in hand | 54/58 | €259,538 | €21,567 | -€237,971 | -91.7% |
| Deferred charges and accrued income | 490/1 | €17,141 | €8,814 | -€8,327 | -48.6% |
| Total equity and liabilities | 10/49 | €412,936 | €455,799 | +€42,863 | +10.4% |
| Equity | 10/15 | €333,162 | €258,500 | -€74,662 | -22.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €7,744 | €7,744 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,341 | €6,341 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €191 | €191 | = | 0.0% |
| Tax-exempt reserves | 132 | €930 | €930 | = | 0.0% |
| Distributable reserves | 133 | €473 | €473 | = | 0.0% |
| Profit (loss) carried forward | 14 | €263,918 | €189,256 | -€74,662 | -28.3% |
| Amounts payable | 17/49 | €79,774 | €197,299 | +€117,525 | +147.3% |
| Amounts payable within one year | 42/48 | €79,774 | €197,112 | +€117,338 | +147.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €44,761 | €187,374 | +€142,613 | +318.6% |
| Suppliers | 440/4 | €44,761 | €187,374 | +€142,613 | +318.6% |
| Taxes, remuneration and social security | 45 | €22,874 | €20 | -€22,854 | -99.9% |
| Taxes | 450/3 | €12,926 | €0 | -€12,926 | -100.0% |
| Remuneration and social security | 454/9 | €9,948 | €20 | -€9,929 | -99.8% |
| Other amounts payable | 47/48 | €12,139 | €9,718 | -€2,421 | -19.9% |
| Accrued charges and deferred income | 492/3 | €0 | €187 | +€187 | |
| Remuneration, social security and pensions | 62 | €137,528 | €7,187 | -€130,341 | -94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,918 | €18,405 | +€1,488 | +8.8% |
| Other operating charges | 640/8 | €34,744 | €20,392 | -€14,353 | -41.3% |
| Gross operating margin | 9900 | €252,339 | -€23,324 | -€275,663 | |
| Operating profit (loss) | 9901 | €63,148 | -€69,308 | -€132,457 | |
| Financial income | 75/76B | €876 | €5,248 | +€4,372 | +498.8% |
| Recurring financial income | 75 | €876 | €5,248 | +€4,372 | +498.8% |
| Financial charges | 65/66B | €15,883 | €10,602 | -€5,282 | -33.3% |
| Recurring financial charges | 65 | €15,883 | €10,602 | -€5,282 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €48,142 | -€74,662 | -€122,804 | |
| Income taxes | 67/77 | €13,030 | €0 | -€13,030 | -100.0% |
| Profit (loss) for the period | 9904 | €35,112 | -€74,662 | -€109,774 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,112 | -€74,662 | -€109,774 |
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 29 September 2026 via checked.be.