LIMBOURG JOHNNY: 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.
LIMBOURG JOHNNY
Largest movements
- Tangible fixed assets -€113,333
down €113,333 (-19.7%), from €574,482 to €461,149
of which Leasing and similar rights: -€120,966
- Receivables within one year -€33,198
down €33,198 (-18.4%), from €180,573 to €147,375
of which Trade receivables: -€20,465
- Cash +€10,270
up €10,270 (+42.2%), from €24,335 to €34,605
mainly Depreciation (+€205,748) and Trade debts (+€36,018)
- Debts after one year -€92,888
down €92,888 (-30.9%), from €300,158 to €207,270
- Reserves -€72,012
down €72,012 (-52.5%), from €137,251 to €65,239
of which Distributable reserves: -€72,012
- Short-term financial debts -€52,500
down €52,500 (-52.5%), from €100,000 to €47,500
- Trade debts +€36,018
up €36,018 (+55.6%), from €64,725 to €100,743
- Other debts +€33,019
up €33,019 (+198%), from €16,678 to €49,697
- Gross operating margin +€32,149
up €32,149 (+6.3%), from €510,511 to €542,660
- Depreciation +€7,464
up €7,464 (+3.8%), from €198,284 to €205,748
- Financial income -€6,831
down €6,831 (-87.3%), from €7,827 to €996
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 | €802,532 | €660,152 | -€142,380 | -17.7% |
| Fixed assets | 21/28 | €576,306 | €462,973 | -€113,333 | -19.7% |
| Tangible fixed assets | 22/27 | €574,482 | €461,149 | -€113,333 | -19.7% |
| Land and buildings | 22 | €78,616 | €120,224 | +€41,608 | +52.9% |
| Plant, machinery and equipment | 23 | €50,385 | €39,977 | -€10,409 | -20.7% |
| Furniture and vehicles | 24 | €101,656 | €78,930 | -€22,726 | -22.4% |
| Leasing and similar rights | 25 | €342,144 | €221,178 | -€120,966 | -35.4% |
| Other tangible fixed assets | 26 | €1,682 | €841 | -€841 | -50.0% |
| Financial fixed assets | 28 | €1,823 | €1,823 | = | 0.0% |
| Current assets | 29/58 | €226,226 | €197,179 | -€29,047 | -12.8% |
| Stocks and contracts in progress | 3 | €15,549 | €10,000 | -€5,549 | -35.7% |
| Stocks | 30/36 | €15,549 | €10,000 | -€5,549 | -35.7% |
| Amounts receivable within one year | 40/41 | €180,573 | €147,375 | -€33,198 | -18.4% |
| Trade receivables | 40 | €167,290 | €146,826 | -€20,465 | -12.2% |
| Other amounts receivable | 41 | €13,283 | €549 | -€12,734 | -95.9% |
| Cash at bank and in hand | 54/58 | €24,335 | €34,605 | +€10,270 | +42.2% |
| Deferred charges and accrued income | 490/1 | €5,769 | €5,200 | -€569 | -9.9% |
| Total equity and liabilities | 10/49 | €802,532 | €660,152 | -€142,380 | -17.7% |
| Equity | 10/15 | €196,957 | €124,946 | -€72,012 | -36.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €137,251 | €65,239 | -€72,012 | -52.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Other | 1319 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,280 | €22,280 | = | 0.0% |
| Distributable reserves | 133 | €108,771 | €36,759 | -€72,012 | -66.2% |
| Profit (loss) carried forward | 14 | -€2,294 | -€2,294 | = | 0.0% |
| Amounts payable | 17/49 | €605,575 | €535,206 | -€70,368 | -11.6% |
| Amounts payable after more than one year | 17 | €300,158 | €207,270 | -€92,888 | -30.9% |
| Financial debts | 170/4 | €300,158 | €207,270 | -€92,888 | -30.9% |
| Amounts payable within one year | 42/48 | €305,417 | €327,937 | +€22,520 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €99,357 | €96,925 | -€2,432 | -2.4% |
| Financial debts | 43 | €100,000 | €47,500 | -€52,500 | -52.5% |
| Credit institutions | 430/8 | €100,000 | €47,500 | -€52,500 | -52.5% |
| Trade debts | 44 | €64,725 | €100,743 | +€36,018 | +55.6% |
| Suppliers | 440/4 | €64,725 | €100,743 | +€36,018 | +55.6% |
| Taxes, remuneration and social security | 45 | €24,656 | €33,072 | +€8,415 | +34.1% |
| Taxes | 450/3 | €8,010 | €13,510 | +€5,500 | +68.7% |
| Remuneration and social security | 454/9 | €16,647 | €19,562 | +€2,915 | +17.5% |
| Other amounts payable | 47/48 | €16,678 | €49,697 | +€33,019 | +198% |
| Non-recurring operating income | 76A | €4,000 | €0 | -€4,000 | -100% |
| Remuneration, social security and pensions | 62 | €287,709 | €291,022 | +€3,313 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198,284 | €205,748 | +€7,464 | +3.8% |
| Other operating charges | 640/8 | €11,094 | €12,006 | +€912 | +8.2% |
| Gross operating margin | 9900 | €510,511 | €542,660 | +€32,149 | +6.3% |
| Operating profit (loss) | 9901 | €13,423 | €33,884 | +€20,461 | +152% |
| Financial income | 75/76B | €7,827 | €996 | -€6,831 | -87.3% |
| Recurring financial income | 75 | €7,827 | €996 | -€6,831 | -87.3% |
| Financial charges | 65/66B | €19,362 | €23,043 | +€3,681 | +19.0% |
| Recurring financial charges | 65 | €19,362 | €23,043 | +€3,681 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €1,888 | €11,837 | +€9,949 | +527% |
| Income taxes | 67/77 | €446 | €2,295 | +€1,848 | +414% |
| Profit (loss) for the period | 9904 | €1,442 | €9,542 | +€8,100 | +562% |
| Profit (loss) for the period to be appropriated | 9905 | €1,442 | €9,542 | +€8,100 | +562% |
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 27 October 2026 via checked.be.