LIMED: what changed
Two financial 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.
LIMED
Largest movements
- Tangible fixed assets +€47,967
new in 2025: €47,967
of which Furniture and vehicles: +€41,693
- Deferred charges and accrued income +€44,629
up €44,629 (+222%), from €20,117 to €64,746
- Cash -€28,181
down €28,181 (-39.6%), from €71,157 to €42,976
mainly Investment in fixed assets (net) (-€51,834) and Deferred charges and accrued income (-€44,629)
- Current investments +€25,000
new in 2025: €25,000
- Receivables within one year -€4,803
down €4,803 (-83.3%), from €5,766 to €963
of which Trade receivables: -€2,601
- Other debts +€47,722
new in 2025: €47,722
- Reserves +€40,912
up €40,912 (+70.8%), from €57,795 to €98,707
- Tax, wage and social debts -€5,285
down €5,285 (-33.6%), from €15,730 to €10,446
- Accrued charges and deferred income +€2,496
new in 2025: €2,496
- Gross operating margin -€16,232
down €16,232 (-22.1%), from €73,371 to €57,139
- Taxes -€3,978
down €3,978 (-26.1%), from €15,266 to €11,289
- Depreciation +€3,866
new in 2025: €3,866
- Financial charges +€2,556
up €2,556 (+27,692%), from €9 to €2,565
- Financial income +€1,667
up €1,667 (+547%), from €305 to €1,972
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.
Derived cash bridge
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 | €97,040 | €181,653 | +€84,612 | +87.2% |
| Fixed assets | 21/28 | - | €47,967 | +€47,967 | |
| Tangible fixed assets | 22/27 | - | €47,967 | +€47,967 | |
| Plant, machinery and equipment | 23 | - | €6,275 | +€6,275 | |
| Furniture and vehicles | 24 | - | €41,693 | +€41,693 | |
| Current assets | 29/58 | €97,040 | €133,685 | +€36,645 | +37.8% |
| Amounts receivable within one year | 40/41 | €5,766 | €963 | -€4,803 | -83.3% |
| Trade receivables | 40 | €3,564 | €963 | -€2,601 | -73.0% |
| Other amounts receivable | 41 | €2,202 | €0 | -€2,202 | -100% |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €71,157 | €42,976 | -€28,181 | -39.6% |
| Deferred charges and accrued income | 490/1 | €20,117 | €64,746 | +€44,629 | +222% |
| Total equity and liabilities | 10/49 | €97,040 | €181,653 | +€84,612 | +87.2% |
| Equity | 10/15 | €60,295 | €101,207 | +€40,912 | +67.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €57,795 | €98,707 | +€40,912 | +70.8% |
| Distributable reserves | 133 | €57,795 | €98,707 | +€40,912 | +70.8% |
| Amounts payable | 17/49 | €36,746 | €80,446 | +€43,700 | +119% |
| Amounts payable within one year | 42/48 | €36,746 | €77,950 | +€41,204 | +112% |
| Trade debts | 44 | €21,015 | €19,782 | -€1,234 | -5.9% |
| Suppliers | 440/4 | €21,015 | €19,782 | -€1,234 | -5.9% |
| Taxes, remuneration and social security | 45 | €15,730 | €10,446 | -€5,285 | -33.6% |
| Taxes | 450/3 | €15,730 | €10,446 | -€5,285 | -33.6% |
| Other amounts payable | 47/48 | - | €47,722 | +€47,722 | |
| Accrued charges and deferred income | 492/3 | - | €2,496 | +€2,496 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,866 | +€3,866 | |
| Other operating charges | 640/8 | €606 | €479 | -€127 | -20.9% |
| Gross operating margin | 9900 | €73,371 | €57,139 | -€16,232 | -22.1% |
| Operating profit (loss) | 9901 | €72,765 | €52,793 | -€19,972 | -27.4% |
| Financial income | 75/76B | €305 | €1,972 | +€1,667 | +547% |
| Recurring financial income | 75 | €305 | €1,972 | +€1,667 | +547% |
| Financial charges | 65/66B | €9 | €2,565 | +€2,556 | +27,692% |
| Recurring financial charges | 65 | €9 | €2,565 | +€2,556 | +27,692% |
| Profit (loss) for the period before taxes | 9903 | €73,061 | €52,200 | -€20,861 | -28.6% |
| Income taxes | 67/77 | €15,266 | €11,289 | -€3,978 | -26.1% |
| Profit (loss) for the period | 9904 | €57,795 | €40,912 | -€16,883 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €57,795 | €40,912 | -€16,883 | -29.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.