Limelight: 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.
Limelight
Largest movements
- Cash -€52,009
down €52,009 (-24.3%), from €213,678 to €161,668
mainly Contributions, distributions and other (-€72,430) and Receivables within one year (-€49,598)
- Receivables within one year +€49,598
up €49,598 (+44.4%), from €111,802 to €161,400
- Tangible fixed assets -€16,269
down €16,269 (-27.1%), from €60,113 to €43,845
of which Plant, machinery and equipment: -€14,191
- Intangible fixed assets +€13,743
up €13,743 (+704%), from €1,953 to €15,696
- Deferred charges and accrued income +€6,952
up €6,952 (+138%), from €5,031 to €11,983
- Trade debts -€17,350
down €17,350 (-23.5%), from €73,731 to €56,381
- Tax, wage and social debts +€11,695
up €11,695 (+15.6%), from €74,796 to €86,491
of which Taxes: +€8,638
- Other debts +€7,990
up €7,990 (+12.4%), from €64,566 to €72,556
- Debts after one year -€4,236
down €4,236 (-79.5%), from €5,326 to €1,090
- Gross operating margin +€112,306
up €112,306 (+31.1%), from €360,944 to €473,249
- Staff costs +€84,141
up €84,141 (+35.0%), from €240,732 to €324,873
- Depreciation +€10,355
up €10,355 (+38.8%), from €26,661 to €37,016
- Taxes +€5,948
up €5,948 (+24.1%), from €24,704 to €30,652
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 | €399,476 | €401,492 | +€2,015 | +0.5% |
| Fixed assets | 21/28 | €68,966 | €66,440 | -€2,526 | -3.7% |
| Intangible fixed assets | 21 | €1,953 | €15,696 | +€13,743 | +704% |
| Tangible fixed assets | 22/27 | €60,113 | €43,845 | -€16,269 | -27.1% |
| Plant, machinery and equipment | 23 | €31,933 | €17,742 | -€14,191 | -44.4% |
| Furniture and vehicles | 24 | €23,558 | €22,471 | -€1,087 | -4.6% |
| Other tangible fixed assets | 26 | €4,622 | €3,632 | -€990 | -21.4% |
| Financial fixed assets | 28 | €6,900 | €6,900 | = | 0.0% |
| Current assets | 29/58 | €330,510 | €335,052 | +€4,541 | +1.4% |
| Amounts receivable within one year | 40/41 | €111,802 | €161,400 | +€49,598 | +44.4% |
| Trade receivables | 40 | €111,802 | €161,400 | +€49,598 | +44.4% |
| Cash at bank and in hand | 54/58 | €213,678 | €161,668 | -€52,009 | -24.3% |
| Deferred charges and accrued income | 490/1 | €5,031 | €11,983 | +€6,952 | +138% |
| Total equity and liabilities | 10/49 | €399,476 | €401,492 | +€2,015 | +0.5% |
| Equity | 10/15 | €170,246 | €170,246 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €151,646 | €151,646 | = | 0.0% |
| Distributable reserves | 133 | €151,646 | €151,646 | = | 0.0% |
| Amounts payable | 17/49 | €229,231 | €231,246 | +€2,015 | +0.9% |
| Amounts payable after more than one year | 17 | €5,326 | €1,090 | -€4,236 | -79.5% |
| Financial debts | 170/4 | €5,326 | €1,090 | -€4,236 | -79.5% |
| Amounts payable within one year | 42/48 | €223,904 | €229,819 | +€5,915 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €4,042 | €4,236 | +€194 | +4.8% |
| Financial debts | 43 | €6,769 | €10,154 | +€3,385 | +50.0% |
| Credit institutions | 430/8 | €6,769 | €10,154 | +€3,385 | +50.0% |
| Trade debts | 44 | €73,731 | €56,381 | -€17,350 | -23.5% |
| Suppliers | 440/4 | €73,731 | €56,381 | -€17,350 | -23.5% |
| Taxes, remuneration and social security | 45 | €74,796 | €86,491 | +€11,695 | +15.6% |
| Taxes | 450/3 | €33,624 | €42,262 | +€8,638 | +25.7% |
| Remuneration and social security | 454/9 | €41,172 | €44,229 | +€3,057 | +7.4% |
| Other amounts payable | 47/48 | €64,566 | €72,556 | +€7,990 | +12.4% |
| Accrued charges and deferred income | 492/3 | - | €337 | +€337 | |
| Remuneration, social security and pensions | 62 | €240,732 | €324,873 | +€84,141 | +35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,661 | €37,016 | +€10,355 | +38.8% |
| Other operating charges | 640/8 | €813 | €3,825 | +€3,012 | +371% |
| Gross operating margin | 9900 | €360,944 | €473,249 | +€112,306 | +31.1% |
| Operating profit (loss) | 9901 | €92,738 | €107,535 | +€14,797 | +16.0% |
| Financial income | 75/76B | €1 | €12 | +€12 | +1,873% |
| Recurring financial income | 75 | €1 | €12 | +€12 | +1,873% |
| Financial charges | 65/66B | €3,595 | €4,465 | +€870 | +24.2% |
| Recurring financial charges | 65 | €3,595 | €4,465 | +€870 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | €89,143 | €103,082 | +€13,939 | +15.6% |
| Income taxes | 67/77 | €24,704 | €30,652 | +€5,948 | +24.1% |
| Profit (loss) for the period | 9904 | €64,439 | €72,430 | +€7,990 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,439 | €72,430 | +€7,990 | +12.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.