LIMESSENCE: 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.
LIMESSENCE
Largest movements
- Current investments +€13,717
up €13,717 (+14.5%), from €94,606 to €108,323
- Cash -€12,584
down €12,584 (-16.8%), from €75,082 to €62,498
mainly Contributions, distributions and other (-€22,310) and Current investments (-€13,717)
- Receivables within one year +€12,308
up €12,308 (+20.3%), from €60,779 to €73,087
of which Other amounts receivable: +€10,354
- Tangible fixed assets -€10,172
down €10,172 (-10.3%), from €99,242 to €89,069
of which Plant, machinery and equipment: -€5,349
- Stocks and contracts +€5,934
up €5,934 (+108%), from €5,470 to €11,404
- Reserves +€20,653
up €20,653 (+12.1%), from €171,390 to €192,043
- Debts after one year -€11,033
down €11,033 (-13.0%), from €85,114 to €74,080
- Other debts -€9,190
down €9,190 (-29.6%), from €31,000 to €21,810
- Gross operating margin -€4,307
down €4,307 (-5.1%), from €84,323 to €80,015
- Staff costs -€3,708
down €3,708 (-47.3%), from €7,837 to €4,129
- Depreciation +€2,691
up €2,691 (+24.9%), from €10,797 to €13,488
- Taxes +€2,259
up €2,259 (+15.7%), from €14,419 to €16,678
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 | €342,389 | €347,960 | +€5,571 | +1.6% |
| Fixed assets | 21/28 | €99,251 | €89,069 | -€10,182 | -10.3% |
| Intangible fixed assets | 21 | €9 | - | -€9 | |
| Tangible fixed assets | 22/27 | €99,242 | €89,069 | -€10,172 | -10.3% |
| Plant, machinery and equipment | 23 | €25,317 | €19,968 | -€5,349 | -21.1% |
| Furniture and vehicles | 24 | €8,769 | €6,099 | -€2,670 | -30.4% |
| Other tangible fixed assets | 26 | €65,156 | €63,002 | -€2,154 | -3.3% |
| Current assets | 29/58 | €243,138 | €258,891 | +€15,753 | +6.5% |
| Stocks and contracts in progress | 3 | €5,470 | €11,404 | +€5,934 | +108% |
| Stocks | 30/36 | €5,470 | €11,404 | +€5,934 | +108% |
| Amounts receivable within one year | 40/41 | €60,779 | €73,087 | +€12,308 | +20.3% |
| Trade receivables | 40 | €47,170 | €49,124 | +€1,954 | +4.1% |
| Other amounts receivable | 41 | €13,609 | €23,963 | +€10,354 | +76.1% |
| Current investments | 50/53 | €94,606 | €108,323 | +€13,717 | +14.5% |
| Cash at bank and in hand | 54/58 | €75,082 | €62,498 | -€12,584 | -16.8% |
| Deferred charges and accrued income | 490/1 | €7,202 | €3,579 | -€3,623 | -50.3% |
| Total equity and liabilities | 10/49 | €342,389 | €347,960 | +€5,571 | +1.6% |
| Equity | 10/15 | €191,731 | €212,384 | +€20,653 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €171,390 | €192,043 | +€20,653 | +12.1% |
| Distributable reserves | 133 | €171,390 | €192,043 | +€20,653 | +12.1% |
| Profit (loss) carried forward | 14 | €1,741 | €1,741 | = | 0.0% |
| Amounts payable | 17/49 | €150,658 | €135,576 | -€15,082 | -10.0% |
| Amounts payable after more than one year | 17 | €85,114 | €74,080 | -€11,033 | -13.0% |
| Financial debts | 170/4 | €85,114 | €74,080 | -€11,033 | -13.0% |
| Amounts payable within one year | 42/48 | €65,171 | €60,884 | -€4,287 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €10,643 | €11,033 | +€390 | +3.7% |
| Trade debts | 44 | €8,319 | €11,206 | +€2,888 | +34.7% |
| Suppliers | 440/4 | €8,319 | €11,206 | +€2,888 | +34.7% |
| Taxes, remuneration and social security | 45 | €15,209 | €16,834 | +€1,624 | +10.7% |
| Taxes | 450/3 | €14,430 | €16,507 | +€2,077 | +14.4% |
| Remuneration and social security | 454/9 | €779 | €326 | -€453 | -58.1% |
| Other amounts payable | 47/48 | €31,000 | €21,810 | -€9,190 | -29.6% |
| Accrued charges and deferred income | 492/3 | €373 | €612 | +€239 | +64.1% |
| Remuneration, social security and pensions | 62 | €7,837 | €4,129 | -€3,708 | -47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,797 | €13,488 | +€2,691 | +24.9% |
| Other operating charges | 640/8 | €582 | €568 | -€14 | -2.4% |
| Gross operating margin | 9900 | €84,323 | €80,015 | -€4,307 | -5.1% |
| Operating profit (loss) | 9901 | €65,107 | €61,830 | -€3,277 | -5.0% |
| Financial income | 75/76B | €1,089 | €1,812 | +€723 | +66.4% |
| Recurring financial income | 75 | €1,089 | €1,812 | +€723 | +66.4% |
| Financial charges | 65/66B | €3,646 | €4,002 | +€355 | +9.7% |
| Recurring financial charges | 65 | €3,646 | €4,002 | +€355 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €62,550 | €59,641 | -€2,909 | -4.7% |
| Income taxes | 67/77 | €14,419 | €16,678 | +€2,259 | +15.7% |
| Profit (loss) for the period | 9904 | €48,130 | €42,963 | -€5,168 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,130 | €42,963 | -€5,168 | -10.7% |
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 16 October 2026 via checked.be.