LIMESTONE: 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.
LIMESTONE
Largest movements
- Tangible fixed assets -€76,969
down €76,969 (-5.0%), from €1.5m to €1.5m
of which Land and buildings: -€76,422
- Profit (loss) carried forward -€124,601
down €124,601 (-7.7%), from -€1.6m to -€1.7m
- Revaluation surpluses -€35,714
down €35,714 (-9.1%), from €392,857 to €357,143
- Reserves +€35,714
up €35,714 (+9.8%), from €365,478 to €401,192
of which Distributable reserves: +€35,714
- Other debts +€32,290
up €32,290 (+1.4%), from €2.4m to €2.4m
- Gross operating margin +€13,770
up €13,770 (+81.2%), from -€16,956 to -€3,185
- Depreciation +€2,817
up €2,817 (+2.4%), from €115,234 to €118,051
- Other operating charges +€319
up €319 (+11.2%), from €2,857 to €3,175
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,565,166 | €1,472,020 | -€93,146 | -6.0% |
| Fixed assets | 21/28 | €1,544,528 | €1,467,559 | -€76,969 | -5.0% |
| Tangible fixed assets | 22/27 | €1,544,528 | €1,467,559 | -€76,969 | -5.0% |
| Land and buildings | 22 | €1,542,338 | €1,465,916 | -€76,422 | -5.0% |
| Plant, machinery and equipment | 23 | €2,190 | €1,643 | -€547 | -25.0% |
| Current assets | 29/58 | €20,638 | €4,461 | -€16,177 | -78.4% |
| Amounts receivable within one year | 40/41 | €4,434 | €28 | -€4,406 | -99.4% |
| Trade receivables | 40 | €1,694 | - | -€1,694 | |
| Other amounts receivable | 41 | €2,740 | €28 | -€2,712 | -99.0% |
| Cash at bank and in hand | 54/58 | €13,185 | €1,371 | -€11,814 | -89.6% |
| Deferred charges and accrued income | 490/1 | €3,018 | €3,062 | +€44 | +1.5% |
| Total equity and liabilities | 10/49 | €1,565,166 | €1,472,020 | -€93,146 | -6.0% |
| Equity | 10/15 | -€800,803 | -€925,404 | -€124,601 | -15.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €392,857 | €357,143 | -€35,714 | -9.1% |
| Reserves | 13 | €365,478 | €401,192 | +€35,714 | +9.8% |
| Non-distributable reserves | 130/1 | €2,576 | €2,576 | = | 0.0% |
| Legal reserve | 130 | €2,576 | €2,576 | = | 0.0% |
| Distributable reserves | 133 | €362,902 | €398,617 | +€35,714 | +9.8% |
| Profit (loss) carried forward | 14 | -€1,621,138 | -€1,745,739 | -€124,601 | -7.7% |
| Amounts payable | 17/49 | €2,365,968 | €2,397,424 | +€31,455 | +1.3% |
| Amounts payable within one year | 42/48 | €2,365,968 | €2,397,424 | +€31,455 | +1.3% |
| Trade debts | 44 | €801 | €3,421 | +€2,621 | +327% |
| Suppliers | 440/4 | €801 | €3,421 | +€2,621 | +327% |
| Taxes, remuneration and social security | 45 | €6,335 | €2,879 | -€3,456 | -54.5% |
| Taxes | 450/3 | €6,335 | €2,879 | -€3,456 | -54.5% |
| Other amounts payable | 47/48 | €2,358,833 | €2,391,123 | +€32,290 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115,234 | €118,051 | +€2,817 | +2.4% |
| Other operating charges | 640/8 | €2,857 | €3,175 | +€319 | +11.2% |
| Gross operating margin | 9900 | -€16,956 | -€3,185 | +€13,770 | +81.2% |
| Operating profit (loss) | 9901 | -€135,046 | -€124,411 | +€10,635 | +7.9% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €274 | €189 | -€85 | -30.9% |
| Recurring financial charges | 65 | €274 | €189 | -€85 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | -€135,318 | -€124,601 | +€10,717 | +7.9% |
| Profit (loss) for the period | 9904 | -€135,318 | -€124,601 | +€10,717 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€135,318 | -€124,601 | +€10,717 | +7.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.