LIMESCAPE: 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.
LIMESCAPE
Largest movements
- Tangible fixed assets -€10,522
down €10,522 (-6.3%), from €166,509 to €155,987
of which Land and buildings: -€7,403
- Cash -€5,002
down €5,002 (-100%), from €5,002 to €0
mainly Net result for the year (-€13,775) and Debts after one year (-€7,048)
- Receivables within one year +€3,572
up €3,572 (+14.9%), from €23,933 to €27,505
of which Other amounts receivable: +€3,873
- Profit (loss) carried forward -€13,775
down €13,775 (-39.2%), from -€35,181 to -€48,956
- Short-term financial debts +€9,971
up €9,971, from €0 to €9,971
- Debts after one year -€7,048
down €7,048 (-6.9%), from €102,854 to €95,805
- Tax, wage and social debts -€3,113
down €3,113 (-32.9%), from €9,472 to €6,359
- Gross operating margin +€27,642
up €27,642, from -€22,051 to €5,591
- Financial charges +€3,762
up €3,762 (+86.4%), from €4,354 to €8,116
- Other operating charges -€409
down €409 (-22.1%), from €1,852 to €1,443
- Depreciation -€225
down €225 (-2.1%), from €10,747 to €10,522
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 | €195,881 | €183,846 | -€12,035 | -6.1% |
| Fixed assets | 21/28 | €166,862 | €156,340 | -€10,522 | -6.3% |
| Tangible fixed assets | 22/27 | €166,509 | €155,987 | -€10,522 | -6.3% |
| Land and buildings | 22 | €159,759 | €152,356 | -€7,403 | -4.6% |
| Furniture and vehicles | 24 | €6,750 | €3,630 | -€3,119 | -46.2% |
| Financial fixed assets | 28 | €354 | €354 | = | 0.0% |
| Current assets | 29/58 | €29,018 | €27,505 | -€1,513 | -5.2% |
| Amounts receivable within one year | 40/41 | €23,933 | €27,505 | +€3,572 | +14.9% |
| Trade receivables | 40 | €302 | €0 | -€302 | -100% |
| Other amounts receivable | 41 | €23,632 | €27,505 | +€3,873 | +16.4% |
| Cash at bank and in hand | 54/58 | €5,002 | €0 | -€5,002 | -100% |
| Deferred charges and accrued income | 490/1 | €83 | €0 | -€83 | -100% |
| Total equity and liabilities | 10/49 | €195,881 | €183,846 | -€12,035 | -6.1% |
| Equity | 10/15 | €76,098 | €62,323 | -€13,775 | -18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,679 | €92,679 | = | 0.0% |
| Distributable reserves | 133 | €92,679 | €92,679 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,181 | -€48,956 | -€13,775 | -39.2% |
| Amounts payable | 17/49 | €119,783 | €121,522 | +€1,740 | +1.5% |
| Amounts payable after more than one year | 17 | €102,854 | €95,805 | -€7,048 | -6.9% |
| Financial debts | 170/4 | €102,854 | €95,805 | -€7,048 | -6.9% |
| Amounts payable within one year | 42/48 | €16,545 | €24,768 | +€8,223 | +49.7% |
| Current portion of amounts payable after more than one year | 42 | €6,875 | €7,628 | +€753 | +10.9% |
| Financial debts | 43 | €0 | €9,971 | +€9,971 | |
| Credit institutions | 430/8 | €0 | €9,971 | +€9,971 | |
| Trade debts | 44 | €197 | €810 | +€613 | +312% |
| Suppliers | 440/4 | €197 | €810 | +€613 | +312% |
| Taxes, remuneration and social security | 45 | €9,472 | €6,359 | -€3,113 | -32.9% |
| Taxes | 450/3 | €9,472 | €6,359 | -€3,113 | -32.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €384 | €949 | +€565 | +147% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,747 | €10,522 | -€225 | -2.1% |
| Other operating charges | 640/8 | €1,852 | €1,443 | -€409 | -22.1% |
| Gross operating margin | 9900 | -€22,051 | €5,591 | +€27,642 | |
| Operating profit (loss) | 9901 | -€34,650 | -€6,375 | +€28,275 | +81.6% |
| Financial income | 75/76B | €1,123 | €1,092 | -€31 | -2.8% |
| Recurring financial income | 75 | €1,123 | €1,092 | -€31 | -2.8% |
| Financial charges | 65/66B | €4,354 | €8,116 | +€3,762 | +86.4% |
| Recurring financial charges | 65 | €4,354 | €8,116 | +€3,762 | +86.4% |
| Profit (loss) for the period before taxes | 9903 | -€37,880 | -€13,399 | +€24,481 | +64.6% |
| Income taxes | 67/77 | €289 | €376 | +€87 | +29.9% |
| Profit (loss) for the period | 9904 | -€38,170 | -€13,775 | +€24,395 | +63.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,170 | -€13,775 | +€24,395 | +63.9% |
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.