LIMEC TECHNICS: 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.
LIMEC TECHNICS
Largest movements
- Receivables within one year -€242,737
down €242,737 (-16.8%), from €1.4m to €1.2m
of which Trade receivables: -€315,526
- Tangible fixed assets -€62,586
down €62,586 (-11.7%), from €536,723 to €474,137
of which Furniture and vehicles: -€38,609
- Stocks and contracts +€50,489
up €50,489 (+36.9%), from €136,911 to €187,400
- Trade debts -€139,062
down €139,062 (-24.8%), from €561,597 to €422,535
- Reserves +€103,588
up €103,588 (+9.3%), from €1.1m to €1.2m
of which Distributable reserves: +€103,588
- Other debts -€92,820
down €92,820 (-55.0%), from €168,820 to €76,000
- Tax, wage and social debts -€49,676
down €49,676 (-29.3%), from €169,641 to €119,965
of which Taxes: -€56,734
- Debts after one year -€42,885
down €42,885 (-16.4%), from €260,798 to €217,914
- Staff costs +€216,643
up €216,643 (+17.3%), from €1.3m to €1.5m
- Gross operating margin +€65,458
up €65,458 (+3.8%), from €1.7m to €1.8m
- Taxes -€27,168
down €27,168 (-32.5%), from €83,684 to €56,516
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 | €2,350,668 | €2,118,387 | -€232,281 | -9.9% |
| Fixed assets | 21/28 | €536,723 | €474,137 | -€62,586 | -11.7% |
| Tangible fixed assets | 22/27 | €536,723 | €474,137 | -€62,586 | -11.7% |
| Land and buildings | 22 | €288,329 | €278,700 | -€9,629 | -3.3% |
| Plant, machinery and equipment | 23 | €18,499 | €10,802 | -€7,697 | -41.6% |
| Furniture and vehicles | 24 | €201,232 | €162,623 | -€38,609 | -19.2% |
| Leasing and similar rights | 25 | €28,663 | €22,013 | -€6,650 | -23.2% |
| Current assets | 29/58 | €1,813,945 | €1,644,249 | -€169,696 | -9.4% |
| Stocks and contracts in progress | 3 | €136,911 | €187,400 | +€50,489 | +36.9% |
| Stocks | 30/36 | €136,911 | €187,400 | +€50,489 | +36.9% |
| Amounts receivable within one year | 40/41 | €1,446,686 | €1,203,949 | -€242,737 | -16.8% |
| Trade receivables | 40 | €1,446,686 | €1,131,160 | -€315,526 | -21.8% |
| Other amounts receivable | 41 | - | €72,789 | +€72,789 | |
| Cash at bank and in hand | 54/58 | €228,348 | €250,900 | +€22,552 | +9.9% |
| Deferred charges and accrued income | 490/1 | €2,000 | €2,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,350,668 | €2,118,387 | -€232,281 | -9.9% |
| Equity | 10/15 | €1,138,612 | €1,242,200 | +€103,588 | +9.1% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €1,117,612 | €1,221,200 | +€103,588 | +9.3% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,098,862 | €1,202,450 | +€103,588 | +9.4% |
| Amounts payable | 17/49 | €1,212,056 | €876,187 | -€335,869 | -27.7% |
| Amounts payable after more than one year | 17 | €260,798 | €217,914 | -€42,885 | -16.4% |
| Financial debts | 170/4 | €260,798 | €217,914 | -€42,885 | -16.4% |
| Amounts payable within one year | 42/48 | €951,258 | €658,273 | -€292,984 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €51,200 | €39,774 | -€11,426 | -22.3% |
| Trade debts | 44 | €561,597 | €422,535 | -€139,062 | -24.8% |
| Suppliers | 440/4 | €561,597 | €422,535 | -€139,062 | -24.8% |
| Taxes, remuneration and social security | 45 | €169,641 | €119,965 | -€49,676 | -29.3% |
| Taxes | 450/3 | €68,245 | €11,511 | -€56,734 | -83.1% |
| Remuneration and social security | 454/9 | €101,396 | €108,454 | +€7,058 | +7.0% |
| Other amounts payable | 47/48 | €168,820 | €76,000 | -€92,820 | -55.0% |
| Remuneration, social security and pensions | 62 | €1,253,772 | €1,470,414 | +€216,643 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,622 | €91,239 | +€4,617 | +5.3% |
| Other operating charges | 640/8 | €5,793 | €7,582 | +€1,790 | +30.9% |
| Gross operating margin | 9900 | €1,728,153 | €1,793,611 | +€65,458 | +3.8% |
| Operating profit (loss) | 9901 | €381,966 | €224,375 | -€157,591 | -41.3% |
| Financial income | 75/76B | €14,461 | €24,321 | +€9,860 | +68.2% |
| Recurring financial income | 75 | €14,461 | €24,321 | +€9,860 | +68.2% |
| Financial charges | 65/66B | €11,838 | €12,594 | +€755 | +6.4% |
| Recurring financial charges | 65 | €11,838 | €12,594 | +€755 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €384,590 | €236,103 | -€148,486 | -38.6% |
| Income taxes | 67/77 | €83,684 | €56,516 | -€27,168 | -32.5% |
| Profit (loss) for the period | 9904 | €300,906 | €179,588 | -€121,318 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €300,906 | €179,588 | -€121,318 | -40.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.