Limère & Partners: 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.
Limère & Partners
Largest movements
- Tangible fixed assets +€43,049
up €43,049 (+48.4%), from €88,867 to €131,916
of which Other tangible fixed assets: +€52,453
- Cash -€38,007
down €38,007 (-18.9%), from €201,004 to €162,997
mainly Investment in fixed assets (net) (-€66,232) and Debts after one year (-€15,118)
- Receivables within one year -€33,128
down €33,128 (-65.8%), from €50,327 to €17,199
of which Trade receivables: -€25,260
- Debts after one year -€15,118
down €15,118 (-21.6%), from €69,875 to €54,756
- Other debts -€9,879
down €9,879 (-10.9%), from €91,001 to €81,122
- Trade debts -€6,706
down €6,706 (-40.0%), from €16,757 to €10,051
- Advances received +€4,860
new in 2025: €4,860
- Other operating charges +€23,652
up €23,652 (+631%), from €3,747 to €27,399
- Financial charges -€8,419
down €8,419 (-66.7%), from €12,622 to €4,203
- Gross operating margin +€3,153
up €3,153 (+6.2%), from €50,714 to €53,867
- Taxes -€2,821
down €2,821 (-87.7%), from €3,218 to €397
- Depreciation +€868
up €868 (+3.9%), from €22,315 to €23,183
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 | €340,197 | €314,587 | -€25,611 | -7.5% |
| Fixed assets | 21/28 | €88,867 | €131,916 | +€43,049 | +48.4% |
| Tangible fixed assets | 22/27 | €88,867 | €131,916 | +€43,049 | +48.4% |
| Land and buildings | 22 | €74,132 | €58,960 | -€15,172 | -20.5% |
| Plant, machinery and equipment | 23 | €5,881 | €13,528 | +€7,647 | +130% |
| Furniture and vehicles | 24 | €4,483 | €2,604 | -€1,879 | -41.9% |
| Other tangible fixed assets | 26 | €4,371 | €56,824 | +€52,453 | +1,200% |
| Current assets | 29/58 | €251,331 | €182,671 | -€68,660 | -27.3% |
| Amounts receivable within one year | 40/41 | €50,327 | €17,199 | -€33,128 | -65.8% |
| Trade receivables | 40 | €26,881 | €1,621 | -€25,260 | -94.0% |
| Other amounts receivable | 41 | €23,445 | €15,578 | -€7,868 | -33.6% |
| Cash at bank and in hand | 54/58 | €201,004 | €162,997 | -€38,007 | -18.9% |
| Deferred charges and accrued income | 490/1 | - | €2,475 | +€2,475 | |
| Total equity and liabilities | 10/49 | €340,197 | €314,587 | -€25,611 | -7.5% |
| Equity | 10/15 | €129,272 | €128,906 | -€366 | -0.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €127,269 | €127,269 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,369 | €3,369 | = | 0.0% |
| Distributable reserves | 133 | €123,900 | €123,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,997 | -€18,363 | -€366 | -2.0% |
| Amounts payable | 17/49 | €210,925 | €185,680 | -€25,245 | -12.0% |
| Amounts payable after more than one year | 17 | €69,875 | €54,756 | -€15,118 | -21.6% |
| Financial debts | 170/4 | €69,875 | €54,756 | -€15,118 | -21.6% |
| Amounts payable within one year | 42/48 | €123,672 | €113,546 | -€10,126 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €14,374 | €15,118 | +€744 | +5.2% |
| Trade debts | 44 | €16,757 | €10,051 | -€6,706 | -40.0% |
| Suppliers | 440/4 | €16,757 | €10,051 | -€6,706 | -40.0% |
| Advances received on contracts in progress | 46 | - | €4,860 | +€4,860 | |
| Taxes, remuneration and social security | 45 | €1,540 | €2,395 | +€855 | +55.5% |
| Taxes | 450/3 | €1,540 | €2,395 | +€855 | +55.5% |
| Other amounts payable | 47/48 | €91,001 | €81,122 | -€9,879 | -10.9% |
| Accrued charges and deferred income | 492/3 | €17,378 | €17,378 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,315 | €23,183 | +€868 | +3.9% |
| Other operating charges | 640/8 | €3,747 | €27,399 | +€23,652 | +631% |
| Gross operating margin | 9900 | €50,714 | €53,867 | +€3,153 | +6.2% |
| Operating profit (loss) | 9901 | €24,652 | €3,286 | -€21,367 | -86.7% |
| Financial income | 75/76B | €930 | €948 | +€18 | +1.9% |
| Recurring financial income | 75 | €930 | €948 | +€18 | +1.9% |
| Financial charges | 65/66B | €12,622 | €4,203 | -€8,419 | -66.7% |
| Recurring financial charges | 65 | €12,622 | €4,203 | -€8,419 | -66.7% |
| Profit (loss) for the period before taxes | 9903 | €12,961 | €31 | -€12,930 | -99.8% |
| Income taxes | 67/77 | €3,218 | €397 | -€2,821 | -87.7% |
| Profit (loss) for the period | 9904 | €9,742 | -€366 | -€10,108 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,742 | -€366 | -€10,108 |
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.