LIMECAS: 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.
LIMECAS
Largest movements
- Receivables within one year +€255,828
up €255,828 (+3.7%), from €6.9m to €7.2m
of which Other amounts receivable: +€236,121
- Tangible fixed assets -€147,531
down €147,531 (-4.8%), from €3.0m to €2.9m
of which Land and buildings: -€143,113
- Reserves +€198,571
up €198,571 (+18.7%), from €1.1m to €1.3m
of which Distributable reserves: +€198,571
- Debts after one year -€129,352
down €129,352 (-23.3%), from €554,599 to €425,247
- Gross operating margin +€169,477
up €169,477 (+40.3%), from €420,346 to €589,822
- Financial income +€95,762
up €95,762 (+50.9%), from €188,323 to €284,085
- Financial charges +€82,394
up €82,394 (+53.4%), from €154,296 to €236,690
- Taxes +€26,174
up €26,174 (+32.3%), from €81,071 to €107,245
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,226,234 | €10,374,418 | +€148,184 | +1.4% |
| Fixed assets | 21/28 | €3,049,739 | €2,901,809 | -€147,931 | -4.9% |
| Tangible fixed assets | 22/27 | €3,048,553 | €2,901,022 | -€147,531 | -4.8% |
| Land and buildings | 22 | €3,035,011 | €2,891,898 | -€143,113 | -4.7% |
| Plant, machinery and equipment | 23 | €13,542 | €9,124 | -€4,418 | -32.6% |
| Financial fixed assets | 28 | €1,187 | €787 | -€400 | -33.7% |
| Current assets | 29/58 | €7,176,495 | €7,472,609 | +€296,115 | +4.1% |
| Amounts receivable after more than one year | 29 | €140,000 | €140,000 | = | 0.0% |
| Other amounts receivable | 291 | €140,000 | €140,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,936,010 | €7,191,838 | +€255,828 | +3.7% |
| Trade receivables | 40 | €207,482 | €227,190 | +€19,707 | +9.5% |
| Other amounts receivable | 41 | €6,728,527 | €6,964,648 | +€236,121 | +3.5% |
| Cash at bank and in hand | 54/58 | €100,485 | €140,771 | +€40,286 | +40.1% |
| Total equity and liabilities | 10/49 | €10,226,234 | €10,374,418 | +€148,184 | +1.4% |
| Equity | 10/15 | €3,524,144 | €3,722,715 | +€198,571 | +5.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €2,400,000 | €2,400,000 | = | 0.0% |
| Reserves | 13 | €1,062,144 | €1,260,715 | +€198,571 | +18.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €30,450 | €30,450 | = | 0.0% |
| Distributable reserves | 133 | €1,025,494 | €1,224,065 | +€198,571 | +19.4% |
| Amounts payable | 17/49 | €6,702,090 | €6,651,703 | -€50,387 | -0.8% |
| Amounts payable after more than one year | 17 | €554,599 | €425,247 | -€129,352 | -23.3% |
| Financial debts | 170/4 | €554,599 | €425,247 | -€129,352 | -23.3% |
| Amounts payable within one year | 42/48 | €5,971,909 | €6,019,188 | +€47,280 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €125,845 | €129,352 | +€3,507 | +2.8% |
| Financial debts | 43 | €4,335,000 | €4,335,000 | = | 0.0% |
| Credit institutions | 430/8 | €4,335,000 | €4,335,000 | = | 0.0% |
| Trade debts | 44 | €68,402 | €111,566 | +€43,164 | +63.1% |
| Suppliers | 440/4 | €68,402 | €111,566 | +€43,164 | +63.1% |
| Taxes, remuneration and social security | 45 | €118,694 | €74,224 | -€44,470 | -37.5% |
| Taxes | 450/3 | €118,694 | €74,224 | -€44,470 | -37.5% |
| Other amounts payable | 47/48 | €1,323,967 | €1,369,047 | +€45,079 | +3.4% |
| Accrued charges and deferred income | 492/3 | €175,583 | €207,268 | +€31,686 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €150,860 | €147,531 | -€3,329 | -2.2% |
| Other operating charges | 640/8 | €45,856 | €47,071 | +€1,215 | +2.7% |
| Gross operating margin | 9900 | €420,346 | €589,822 | +€169,477 | +40.3% |
| Operating profit (loss) | 9901 | €223,630 | €395,221 | +€171,590 | +76.7% |
| Financial income | 75/76B | €188,323 | €284,085 | +€95,762 | +50.9% |
| Recurring financial income | 75 | €188,323 | €284,085 | +€95,762 | +50.9% |
| Financial charges | 65/66B | €154,296 | €236,690 | +€82,394 | +53.4% |
| Recurring financial charges | 65 | €154,296 | €236,690 | +€82,394 | +53.4% |
| Profit (loss) for the period before taxes | 9903 | €257,657 | €442,616 | +€184,959 | +71.8% |
| Income taxes | 67/77 | €81,071 | €107,245 | +€26,174 | +32.3% |
| Profit (loss) for the period | 9904 | €176,586 | €335,371 | +€158,784 | +89.9% |
| Profit (loss) for the period to be appropriated | 9905 | €176,586 | €335,371 | +€158,784 | +89.9% |
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 4 October 2026 via checked.be.