LIMCOFI: 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.
LIMCOFI
Largest movements
- Cash +€5,337
up €5,337 (+16.3%), from €32,820 to €38,157
mainly Net result for the year (+€10,375) and Depreciation (+€860)
- Tangible fixed assets +€1,622
up €1,622 (+3.1%), from €53,057 to €54,680
- Profit (loss) carried forward +€10,375
up €10,375 (+31.5%), from -€32,903 to -€22,529
- Trade debts -€3,009
no longer reported in 2025 (was €3,009)
- Other operating charges -€1,140
down €1,140 (-24.5%), from €4,656 to €3,516
- Gross operating margin +€488
up €488 (+3.4%), from €14,322 to €14,811
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 | €87,631 | €94,591 | +€6,960 | +7.9% |
| Fixed assets | 21/28 | €54,811 | €56,434 | +€1,622 | +3.0% |
| Tangible fixed assets | 22/27 | €53,057 | €54,680 | +€1,622 | +3.1% |
| Land and buildings | 22 | €53,057 | €54,680 | +€1,622 | +3.1% |
| Financial fixed assets | 28 | €1,754 | €1,754 | = | 0.0% |
| Current assets | 29/58 | €32,820 | €38,157 | +€5,337 | +16.3% |
| Cash at bank and in hand | 54/58 | €32,820 | €38,157 | +€5,337 | +16.3% |
| Total equity and liabilities | 10/49 | €87,631 | €94,591 | +€6,960 | +7.9% |
| Equity | 10/15 | €10,539 | €20,913 | +€10,375 | +98.4% |
| Contributions | 10/11 | €40,695 | €40,695 | = | 0.0% |
| Reserves | 13 | €2,747 | €2,747 | = | 0.0% |
| Distributable reserves | 133 | €2,747 | €2,747 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,903 | -€22,529 | +€10,375 | +31.5% |
| Amounts payable | 17/49 | €77,093 | €73,678 | -€3,415 | -4.4% |
| Amounts payable within one year | 42/48 | €77,093 | €73,678 | -€3,415 | -4.4% |
| Trade debts | 44 | €3,009 | - | -€3,009 | |
| Suppliers | 440/4 | €3,009 | - | -€3,009 | |
| Other amounts payable | 47/48 | €74,084 | €73,678 | -€407 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €777 | €860 | +€83 | +10.6% |
| Other operating charges | 640/8 | €4,656 | €3,516 | -€1,140 | -24.5% |
| Gross operating margin | 9900 | €14,322 | €14,811 | +€488 | +3.4% |
| Operating profit (loss) | 9901 | €8,889 | €10,435 | +€1,546 | +17.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €60 | €60 | = | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €8,829 | €10,375 | +€1,545 | +17.5% |
| Profit (loss) for the period | 9904 | €8,829 | €10,375 | +€1,545 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,829 | €10,375 | +€1,545 | +17.5% |
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 2 October 2026 via checked.be.