LIMBUCOM: 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.
LIMBUCOM
Largest movements
- Cash +€3,734
up €3,734 (+2.8%), from €135,686 to €139,420
mainly Net result for the year (+€38,061) and Trade debts (+€6,350)
- Tangible fixed assets -€2,914
down €2,914 (-22.3%), from €13,041 to €10,127
of which Land and buildings: -€2,042
- Receivables within one year +€1,793
up €1,793 (+100.5%), from €1,783 to €3,576
of which Other amounts receivable: +€943
- Other debts -€31,899
down €31,899 (-68.0%), from €46,899 to €15,000
- Reserves +€23,061
up €23,061 (+34.1%), from €67,594 to €90,656
of which Distributable reserves: +€23,061
- Trade debts +€6,350
up €6,350 (+1065.7%), from €596 to €6,946
- Tax, wage and social debts +€5,330
up €5,330 (+39.5%), from €13,502 to €18,831
of which Taxes: +€5,330
- Gross operating margin -€34,526
down €34,526 (-34.9%), from €98,974 to €64,448
- Taxes -€4,917
down €4,917 (-23.5%), from €20,920 to €16,003
- Financial income +€1,542
up €1,542 (+620.7%), from €248 to €1,790
- Financial charges +€1,289
up €1,289 (+19.6%), from €6,588 to €7,877
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 | €150,511 | €153,344 | +€2,833 | +1.9% |
| Fixed assets | 21/28 | €13,041 | €10,127 | -€2,914 | -22.3% |
| Tangible fixed assets | 22/27 | €13,041 | €10,127 | -€2,914 | -22.3% |
| Land and buildings | 22 | €9,506 | €7,465 | -€2,042 | -21.5% |
| Plant, machinery and equipment | 23 | €1,919 | €1,203 | -€716 | -37.3% |
| Furniture and vehicles | 24 | €1,616 | €1,460 | -€156 | -9.6% |
| Current assets | 29/58 | €137,469 | €143,217 | +€5,747 | +4.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,783 | €3,576 | +€1,793 | +100.5% |
| Trade receivables | 40 | €0 | €850 | +€850 | |
| Other amounts receivable | 41 | €1,783 | €2,726 | +€943 | +52.9% |
| Cash at bank and in hand | 54/58 | €135,686 | €139,420 | +€3,734 | +2.8% |
| Deferred charges and accrued income | 490/1 | - | €221 | +€221 | |
| Total equity and liabilities | 10/49 | €150,511 | €153,344 | +€2,833 | +1.9% |
| Equity | 10/15 | €86,194 | €109,256 | +€23,061 | +26.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,594 | €90,656 | +€23,061 | +34.1% |
| Tax-exempt reserves | 132 | €3,625 | €3,625 | = | 0.0% |
| Distributable reserves | 133 | €63,969 | €87,030 | +€23,061 | +36.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,316 | €44,088 | -€20,228 | -31.5% |
| Amounts payable within one year | 42/48 | €64,316 | €44,088 | -€20,228 | -31.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €131 | +€131 | |
| Credit institutions | 430/8 | - | €131 | +€131 | |
| Trade debts | 44 | €596 | €6,946 | +€6,350 | +1065.7% |
| Suppliers | 440/4 | €596 | €6,946 | +€6,350 | +1065.7% |
| Advances received on contracts in progress | 46 | €3,320 | €3,181 | -€139 | -4.2% |
| Taxes, remuneration and social security | 45 | €13,502 | €18,831 | +€5,330 | +39.5% |
| Taxes | 450/3 | €10,673 | €16,003 | +€5,330 | +49.9% |
| Remuneration and social security | 454/9 | €2,828 | €2,828 | = | 0.0% |
| Other amounts payable | 47/48 | €46,899 | €15,000 | -€31,899 | -68.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,735 | €3,847 | -€888 | -18.8% |
| Other operating charges | 640/8 | €492 | €449 | -€43 | -8.8% |
| Gross operating margin | 9900 | €98,974 | €64,448 | -€34,526 | -34.9% |
| Operating profit (loss) | 9901 | €93,746 | €60,152 | -€33,594 | -35.8% |
| Financial income | 75/76B | €248 | €1,790 | +€1,542 | +620.7% |
| Recurring financial income | 75 | €248 | €1,790 | +€1,542 | +620.7% |
| Financial charges | 65/66B | €6,588 | €7,877 | +€1,289 | +19.6% |
| Recurring financial charges | 65 | €6,588 | €7,877 | +€1,289 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €87,406 | €54,064 | -€33,342 | -38.1% |
| Income taxes | 67/77 | €20,920 | €16,003 | -€4,917 | -23.5% |
| Profit (loss) for the period | 9904 | €66,486 | €38,061 | -€28,425 | -42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €66,486 | €38,061 | -€28,425 | -42.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.