LIMERKENS PROJECTS: 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.
LIMERKENS PROJECTS
Largest movements
- Receivables within one year +€20,906
up €20,906 (+202%), from €10,363 to €31,268
of which Other amounts receivable: +€18,777
- Tangible fixed assets -€1,715
down €1,715 (-21.6%), from €7,933 to €6,219
of which Land and buildings: -€1,010
- Reserves +€50,197
up €50,197 (+345%), from €14,554 to €64,751
- Debts after one year -€17,000
down €17,000 (-100%), from €17,000 to €0
- Trade debts -€8,231
down €8,231 (-88.9%), from €9,253 to €1,023
- Tax, wage and social debts -€3,471
down €3,471 (-28.5%), from €12,175 to €8,703
- Other debts -€2,651
down €2,651 (-100%), from €2,651 to €0
- Gross operating margin +€48,581
up €48,581 (+230%), from €21,113 to €69,694
- Taxes +€8,944
up €8,944 (+170%), from €5,273 to €14,217
- Financial charges +€2,806
up €2,806 (+403%), from €696 to €3,502
- Depreciation +€1,511
up €1,511 (+744%), from €203 to €1,715
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 | €58,133 | €77,135 | +€19,002 | +32.7% |
| Fixed assets | 21/28 | €7,933 | €6,219 | -€1,715 | -21.6% |
| Tangible fixed assets | 22/27 | €7,933 | €6,219 | -€1,715 | -21.6% |
| Land and buildings | 22 | €5,017 | €4,007 | -€1,010 | -20.1% |
| Furniture and vehicles | 24 | €2,916 | €2,212 | -€704 | -24.2% |
| Current assets | 29/58 | €50,200 | €70,917 | +€20,717 | +41.3% |
| Amounts receivable within one year | 40/41 | €10,363 | €31,268 | +€20,906 | +202% |
| Trade receivables | 40 | €10,010 | €12,138 | +€2,128 | +21.3% |
| Other amounts receivable | 41 | €353 | €19,130 | +€18,777 | +5,324% |
| Cash at bank and in hand | 54/58 | €28,434 | €28,929 | +€495 | +1.7% |
| Deferred charges and accrued income | 490/1 | €11,403 | €10,719 | -€684 | -6.0% |
| Total equity and liabilities | 10/49 | €58,133 | €77,135 | +€19,002 | +32.7% |
| Equity | 10/15 | €17,054 | €67,251 | +€50,197 | +294% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €14,554 | €64,751 | +€50,197 | +345% |
| Distributable reserves | 133 | €14,554 | €64,751 | +€50,197 | +345% |
| Amounts payable | 17/49 | €41,079 | €9,884 | -€31,195 | -75.9% |
| Amounts payable after more than one year | 17 | €17,000 | €0 | -€17,000 | -100% |
| Financial debts | 170/4 | €17,000 | €0 | -€17,000 | -100% |
| Amounts payable within one year | 42/48 | €24,079 | €9,884 | -€14,195 | -59.0% |
| Financial debts | 43 | - | €158 | +€158 | |
| Credit institutions | 430/8 | - | €158 | +€158 | |
| Trade debts | 44 | €9,253 | €1,023 | -€8,231 | -88.9% |
| Suppliers | 440/4 | €9,253 | €1,023 | -€8,231 | -88.9% |
| Taxes, remuneration and social security | 45 | €12,175 | €8,703 | -€3,471 | -28.5% |
| Taxes | 450/3 | €12,175 | €8,703 | -€3,471 | -28.5% |
| Other amounts payable | 47/48 | €2,651 | €0 | -€2,651 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203 | €1,715 | +€1,511 | +744% |
| Other operating charges | 640/8 | €387 | €511 | +€123 | +31.9% |
| Gross operating margin | 9900 | €21,113 | €69,694 | +€48,581 | +230% |
| Operating profit (loss) | 9901 | €20,523 | €67,469 | +€46,947 | +229% |
| Financial income | 75/76B | €0 | €447 | +€447 | +2,232,500% |
| Recurring financial income | 75 | €0 | €447 | +€447 | +2,232,500% |
| Financial charges | 65/66B | €696 | €3,502 | +€2,806 | +403% |
| Recurring financial charges | 65 | €696 | €3,502 | +€2,806 | +403% |
| Profit (loss) for the period before taxes | 9903 | €19,827 | €64,414 | +€44,587 | +225% |
| Income taxes | 67/77 | €5,273 | €14,217 | +€8,944 | +170% |
| Profit (loss) for the period | 9904 | €14,554 | €50,197 | +€35,644 | +245% |
| Profit (loss) for the period to be appropriated | 9905 | €14,554 | €50,197 | +€35,644 | +245% |
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 29 October 2026 via checked.be.