LIMGAZ67: 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.
LIMGAZ67
Largest movements
- Tangible fixed assets +€134,359
up €134,359 (+1,904%), from €7,057 to €141,415
of which Furniture and vehicles: +€135,363
- Receivables within one year +€83,825
up €83,825 (+108%), from €77,320 to €161,145
of which Other amounts receivable: +€58,007
- Cash -€3,272
down €3,272 (-14.6%), from €22,476 to €19,203
mainly Investment in fixed assets (net) (-€136,983) and Receivables within one year (-€83,825)
- Debts after one year +€100,826
new in 2025: €100,826
- Reserves +€61,591
up €61,591 (+83.7%), from €73,560 to €135,152
of which Distributable reserves: +€61,591
- Current portion of long-term debt +€23,140
new in 2025: €23,140
- Other debts +€20,000
new in 2025: €20,000
- Tax, wage and social debts +€6,090
up €6,090 (+36.1%), from €16,872 to €22,962
- Gross operating margin +€50,539
up €50,539 (+96.9%), from €52,151 to €102,690
- Other operating charges -€24,559
down €24,559 (-95.4%), from €25,739 to €1,180
- Taxes +€9,224
up €9,224 (+85.4%), from €10,806 to €20,029
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 | €109,557 | €324,623 | +€215,066 | +196% |
| Fixed assets | 21/28 | €7,057 | €141,415 | +€134,359 | +1,904% |
| Tangible fixed assets | 22/27 | €7,057 | €141,415 | +€134,359 | +1,904% |
| Land and buildings | 22 | €813 | €674 | -€139 | -17.1% |
| Plant, machinery and equipment | 23 | €2,257 | €1,392 | -€865 | -38.3% |
| Furniture and vehicles | 24 | €3,986 | €139,349 | +€135,363 | +3,396% |
| Current assets | 29/58 | €102,500 | €183,208 | +€80,708 | +78.7% |
| Amounts receivable within one year | 40/41 | €77,320 | €161,145 | +€83,825 | +108% |
| Trade receivables | 40 | €13,740 | €39,558 | +€25,818 | +188% |
| Other amounts receivable | 41 | €63,580 | €121,587 | +€58,007 | +91.2% |
| Cash at bank and in hand | 54/58 | €22,476 | €19,203 | -€3,272 | -14.6% |
| Deferred charges and accrued income | 490/1 | €2,704 | €2,859 | +€155 | +5.7% |
| Total equity and liabilities | 10/49 | €109,557 | €324,623 | +€215,066 | +196% |
| Equity | 10/15 | €92,160 | €153,752 | +€61,591 | +66.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €73,560 | €135,152 | +€61,591 | +83.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €71,700 | €133,292 | +€61,591 | +85.9% |
| Amounts payable | 17/49 | €17,396 | €170,871 | +€153,475 | +882% |
| Amounts payable after more than one year | 17 | - | €100,826 | +€100,826 | |
| Financial debts | 170/4 | - | €100,826 | +€100,826 | |
| Amounts payable within one year | 42/48 | €17,396 | €70,046 | +€52,649 | +303% |
| Current portion of amounts payable after more than one year | 42 | - | €23,140 | +€23,140 | |
| Trade debts | 44 | €524 | €3,943 | +€3,419 | +652% |
| Suppliers | 440/4 | €524 | €3,943 | +€3,419 | +652% |
| Taxes, remuneration and social security | 45 | €16,872 | €22,962 | +€6,090 | +36.1% |
| Taxes | 450/3 | €16,872 | €22,962 | +€6,090 | +36.1% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,939 | €2,625 | -€314 | -10.7% |
| Other operating charges | 640/8 | €25,739 | €1,180 | -€24,559 | -95.4% |
| Gross operating margin | 9900 | €52,151 | €102,690 | +€50,539 | +96.9% |
| Operating profit (loss) | 9901 | €23,472 | €98,885 | +€75,413 | +321% |
| Financial income | 75/76B | €2,835 | €3,737 | +€902 | +31.8% |
| Recurring financial income | 75 | €2,835 | €3,737 | +€902 | +31.8% |
| Financial charges | 65/66B | €1,329 | €1,001 | -€328 | -24.7% |
| Recurring financial charges | 65 | €1,329 | €1,001 | -€328 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €24,978 | €101,621 | +€76,643 | +307% |
| Income taxes | 67/77 | €10,806 | €20,029 | +€9,224 | +85.4% |
| Profit (loss) for the period | 9904 | €14,172 | €81,591 | +€67,419 | +476% |
| Profit (loss) for the period to be appropriated | 9905 | €14,172 | €81,591 | +€67,419 | +476% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.