Limia: 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.
Limia
Largest movements
- Receivables within one year +€28,352
up €28,352 (+55.4%), from €51,212 to €79,564
of which Other amounts receivable: +€25,512
- Tangible fixed assets -€17,934
down €17,934 (-39.3%), from €45,578 to €27,644
of which Furniture and vehicles: -€18,180
- Profit (loss) carried forward +€25,590
up €25,590 (+57.4%), from €44,560 to €70,150
- Debts after one year -€12,050
down €12,050 (-43.3%), from €27,836 to €15,786
- Tax, wage and social debts -€6,755
down €6,755 (-35.4%), from €19,097 to €12,342
- Trade debts +€4,000
up €4,000 (+121.5%), from €3,292 to €7,292
- Gross operating margin +€39,257
up €39,257 (+269.9%), from €14,544 to €53,801
- Taxes +€7,280
new in 2025: €7,280
- Depreciation +€592
up €592 (+3.2%), from €18,317 to €18,909
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.
Cash bridge derived
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 | €107,526 | €118,801 | +€11,275 | +10.5% |
| Formation expenses | 20 | €730 | €499 | -€231 | -31.6% |
| Fixed assets | 21/28 | €48,078 | €31,144 | -€16,934 | -35.2% |
| Tangible fixed assets | 22/27 | €45,578 | €27,644 | -€17,934 | -39.3% |
| Plant, machinery and equipment | 23 | €326 | €571 | +€245 | +75.3% |
| Furniture and vehicles | 24 | €45,252 | €27,072 | -€18,180 | -40.2% |
| Financial fixed assets | 28 | €2,500 | €3,500 | +€1,000 | +40.0% |
| Current assets | 29/58 | €58,718 | €87,159 | +€28,441 | +48.4% |
| Amounts receivable within one year | 40/41 | €51,212 | €79,564 | +€28,352 | +55.4% |
| Trade receivables | 40 | €16,940 | €19,780 | +€2,840 | +16.8% |
| Other amounts receivable | 41 | €34,272 | €59,784 | +€25,512 | +74.4% |
| Cash at bank and in hand | 54/58 | €6,321 | €6,286 | -€35 | -0.5% |
| Deferred charges and accrued income | 490/1 | €1,186 | €1,309 | +€123 | +10.4% |
| Total equity and liabilities | 10/49 | €107,526 | €118,801 | +€11,275 | +10.5% |
| Equity | 10/15 | €44,660 | €70,250 | +€25,590 | +57.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,560 | €70,150 | +€25,590 | +57.4% |
| Amounts payable | 17/49 | €62,866 | €48,552 | -€14,314 | -22.8% |
| Amounts payable after more than one year | 17 | €27,836 | €15,786 | -€12,050 | -43.3% |
| Financial debts | 170/4 | €27,836 | €15,786 | -€12,050 | -43.3% |
| Amounts payable within one year | 42/48 | €33,949 | €31,684 | -€2,264 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €11,559 | €12,050 | +€491 | +4.3% |
| Trade debts | 44 | €3,292 | €7,292 | +€4,000 | +121.5% |
| Suppliers | 440/4 | €3,292 | €7,292 | +€4,000 | +121.5% |
| Taxes, remuneration and social security | 45 | €19,097 | €12,342 | -€6,755 | -35.4% |
| Taxes | 450/3 | €19,097 | €12,342 | -€6,755 | -35.4% |
| Accrued charges and deferred income | 492/3 | €1,082 | €1,082 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,317 | €18,909 | +€592 | +3.2% |
| Other operating charges | 640/8 | €361 | €476 | +€114 | +31.6% |
| Gross operating margin | 9900 | €14,544 | €53,801 | +€39,257 | +269.9% |
| Operating profit (loss) | 9901 | -€4,134 | €34,416 | +€38,550 | |
| Financial income | 75/76B | €1 | €22 | +€21 | +2140.4% |
| Recurring financial income | 75 | €1 | €22 | +€21 | +2140.4% |
| Financial charges | 65/66B | €1,978 | €1,569 | -€409 | -20.7% |
| Recurring financial charges | 65 | €1,978 | €1,569 | -€409 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,111 | €32,869 | +€38,980 | |
| Income taxes | 67/77 | - | €7,280 | +€7,280 | |
| Profit (loss) for the period | 9904 | -€6,111 | €25,590 | +€31,700 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,111 | €25,590 | +€31,700 |
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 11 October 2026 via checked.be.