Limecraft: 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.
Limecraft
Largest movements
- Cash +€273,834
up €273,834, from €0 to €273,834
mainly Depreciation (+€501,170) and Net result for the year (+€261,239)
- Deferred charges and accrued income -€23,928
no longer reported in 2025 (was €23,928)
- Financial fixed assets -€20,261
down €20,261 (-85.3%), from €23,748 to €3,487
- Profit (loss) carried forward +€261,396
up €261,396, from -€86,557 to €174,839
- Debts after one year -€81,292
down €81,292 (-13.9%), from €585,971 to €504,679
of which Financial debts: -€92,199
- Trade debts -€71,166
down €71,166 (-48.6%), from €146,449 to €75,283
- Accrued charges and deferred income +€62,463
up €62,463 (+31.9%), from €195,722 to €258,185
- Current portion of long-term debt +€42,233
up €42,233 (+19.8%), from €213,386 to €255,619
- Gross operating margin +€132,540
up €132,540 (+9.7%), from €1.4m to €1.5m
- Financial charges -€108,688
down €108,688 (-64.2%), from €169,408 to €60,720
- Depreciation +€69,216
up €69,216 (+16.0%), from €431,954 to €501,170
- Staff costs +€33,945
up €33,945 (+5.3%), from €637,855 to €671,800
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 | €1,773,155 | €1,993,945 | +€220,790 | +12.5% |
| Fixed assets | 21/28 | €1,377,098 | €1,365,696 | -€11,401 | -0.8% |
| Intangible fixed assets | 21 | €1,343,074 | €1,354,454 | +€11,380 | +0.8% |
| Tangible fixed assets | 22/27 | €10,275 | €7,755 | -€2,520 | -24.5% |
| Plant, machinery and equipment | 23 | €10,275 | €7,755 | -€2,520 | -24.5% |
| Financial fixed assets | 28 | €23,748 | €3,487 | -€20,261 | -85.3% |
| Current assets | 29/58 | €396,057 | €628,248 | +€232,191 | +58.6% |
| Amounts receivable within one year | 40/41 | €372,129 | €354,414 | -€17,715 | -4.8% |
| Trade receivables | 40 | €356,933 | €344,978 | -€11,955 | -3.3% |
| Other amounts receivable | 41 | €15,196 | €9,436 | -€5,760 | -37.9% |
| Cash at bank and in hand | 54/58 | €0 | €273,834 | +€273,834 | |
| Deferred charges and accrued income | 490/1 | €23,928 | - | -€23,928 | |
| Total equity and liabilities | 10/49 | €1,773,155 | €1,993,945 | +€220,790 | +12.5% |
| Equity | 10/15 | €541,296 | €802,535 | +€261,239 | +48.3% |
| Contributions | 10/11 | €609,112 | €609,112 | = | 0.0% |
| Capital | 10 | €185,842 | €185,842 | = | 0.0% |
| Issued capital | 100 | €185,842 | €185,842 | = | 0.0% |
| Outside capital | 11 | €423,270 | €423,270 | = | 0.0% |
| Share premium | 1100/10 | €423,270 | €423,270 | = | 0.0% |
| Reserves | 13 | €18,741 | €18,584 | -€157 | -0.8% |
| Non-distributable reserves | 130/1 | €18,459 | €18,584 | +€125 | +0.7% |
| Legal reserve | 130 | €18,459 | €18,584 | +€125 | +0.7% |
| Tax-exempt reserves | 132 | €282 | - | -€282 | |
| Profit (loss) carried forward | 14 | -€86,557 | €174,839 | +€261,396 | |
| Amounts payable | 17/49 | €1,231,859 | €1,191,410 | -€40,449 | -3.3% |
| Amounts payable after more than one year | 17 | €585,971 | €504,679 | -€81,292 | -13.9% |
| Financial debts | 170/4 | €357,971 | €265,773 | -€92,199 | -25.8% |
| Other amounts payable | 178/9 | €228,000 | €238,906 | +€10,906 | +4.8% |
| Amounts payable within one year | 42/48 | €450,165 | €428,546 | -€21,620 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €213,386 | €255,619 | +€42,233 | +19.8% |
| Financial debts | 43 | €3,481 | - | -€3,481 | |
| Credit institutions | 430/8 | €3,481 | - | -€3,481 | |
| Trade debts | 44 | €146,449 | €75,283 | -€71,166 | -48.6% |
| Suppliers | 440/4 | €146,449 | €75,283 | -€71,166 | -48.6% |
| Taxes, remuneration and social security | 45 | €75,942 | €84,265 | +€8,322 | +11.0% |
| Taxes | 450/3 | €4,665 | €6,531 | +€1,866 | +40.0% |
| Remuneration and social security | 454/9 | €71,278 | €77,734 | +€6,456 | +9.1% |
| Other amounts payable | 47/48 | €10,906 | €13,379 | +€2,473 | +22.7% |
| Accrued charges and deferred income | 492/3 | €195,722 | €258,185 | +€62,463 | +31.9% |
| Non-recurring operating income | 76A | €82 | - | -€82 | |
| Remuneration, social security and pensions | 62 | €637,855 | €671,800 | +€33,945 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €431,954 | €501,170 | +€69,216 | +16.0% |
| Other operating charges | 640/8 | €2,746 | €1,786 | -€960 | -35.0% |
| Non-recurring operating charges | 66A | - | €6,240 | +€6,240 | |
| Gross operating margin | 9900 | €1,370,790 | €1,503,331 | +€132,540 | +9.7% |
| Operating profit (loss) | 9901 | €298,236 | €322,335 | +€24,099 | +8.1% |
| Financial income | 75/76B | €3,795 | €507 | -€3,287 | -86.6% |
| Recurring financial income | 75 | €3,795 | €507 | -€3,287 | -86.6% |
| Financial charges | 65/66B | €169,408 | €60,720 | -€108,688 | -64.2% |
| Recurring financial charges | 65 | €169,408 | €60,720 | -€108,688 | -64.2% |
| Profit (loss) for the period before taxes | 9903 | €132,623 | €262,123 | +€129,500 | +97.6% |
| Income taxes | 67/77 | €969 | €884 | -€85 | -8.8% |
| Profit (loss) for the period | 9904 | €131,654 | €261,239 | +€129,584 | +98.4% |
| Transfer from tax-exempt reserves | 789 | - | €282 | +€282 | |
| Profit (loss) for the period to be appropriated | 9905 | €131,654 | €261,521 | +€129,867 | +98.6% |
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.