LIMKRA: 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.
LIMKRA
Largest movements
- Cash +€83,951
up €83,951 (+506.8%), from €16,565 to €100,515
mainly Stocks and contracts (+€74,374) and Depreciation (+€39,309)
- Stocks and contracts -€74,374
down €74,374 (-100.0%), from €74,374 to €0
- Tangible fixed assets -€39,137
down €39,137 (-6.3%), from €617,533 to €578,396
of which Land and buildings: -€30,126
- Debts after one year -€43,344
down €43,344 (-9.7%), from €448,030 to €404,686
- Tax, wage and social debts +€12,487
up €12,487 (+151.0%), from €8,269 to €20,757
of which Taxes: +€10,927
- Reserves +€10,039
up €10,039 (+4.1%), from €244,780 to €254,820
- Gross operating margin +€15,690
up €15,690 (+14.0%), from €112,197 to €127,888
- Financial charges -€6,261
down €6,261 (-38.7%), from €16,162 to €9,900
- Staff costs +€4,798
up €4,798 (+7.9%), from €60,999 to €65,798
- Taxes +€2,064
up €2,064, from -€621 to €1,444
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 | €757,049 | €729,145 | -€27,904 | -3.7% |
| Formation expenses | 20 | €172 | €0 | -€172 | -100.0% |
| Fixed assets | 21/28 | €627,533 | €588,396 | -€39,137 | -6.2% |
| Tangible fixed assets | 22/27 | €617,533 | €578,396 | -€39,137 | -6.3% |
| Land and buildings | 22 | €598,814 | €568,688 | -€30,126 | -5.0% |
| Plant, machinery and equipment | 23 | €6,238 | €4,015 | -€2,223 | -35.6% |
| Furniture and vehicles | 24 | €1,006 | €477 | -€528 | -52.6% |
| Leasing and similar rights | 25 | €11,475 | €5,216 | -€6,259 | -54.5% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €129,344 | €140,749 | +€11,405 | +8.8% |
| Stocks and contracts in progress | 3 | €74,374 | €0 | -€74,374 | -100.0% |
| Stocks | 30/36 | €74,374 | €0 | -€74,374 | -100.0% |
| Amounts receivable within one year | 40/41 | €35,148 | €36,903 | +€1,755 | +5.0% |
| Trade receivables | 40 | €29,468 | €36,660 | +€7,192 | +24.4% |
| Other amounts receivable | 41 | €5,680 | €243 | -€5,437 | -95.7% |
| Cash at bank and in hand | 54/58 | €16,565 | €100,515 | +€83,951 | +506.8% |
| Deferred charges and accrued income | 490/1 | €3,258 | €3,331 | +€73 | +2.3% |
| Total equity and liabilities | 10/49 | €757,049 | €729,145 | -€27,904 | -3.7% |
| Equity | 10/15 | €248,780 | €258,820 | +€10,039 | +4.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €244,780 | €254,820 | +€10,039 | +4.1% |
| Distributable reserves | 133 | €244,780 | €254,820 | +€10,039 | +4.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €508,269 | €470,326 | -€37,943 | -7.5% |
| Amounts payable after more than one year | 17 | €448,030 | €404,686 | -€43,344 | -9.7% |
| Financial debts | 170/4 | €448,030 | €404,686 | -€43,344 | -9.7% |
| Amounts payable within one year | 42/48 | €60,239 | €65,640 | +€5,401 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €43,783 | €43,344 | -€438 | -1.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €8,187 | €1,539 | -€6,648 | -81.2% |
| Suppliers | 440/4 | €8,187 | €1,539 | -€6,648 | -81.2% |
| Taxes, remuneration and social security | 45 | €8,269 | €20,757 | +€12,487 | +151.0% |
| Taxes | 450/3 | €545 | €11,472 | +€10,927 | +2003.6% |
| Remuneration and social security | 454/9 | €7,724 | €9,285 | +€1,561 | +20.2% |
| Remuneration, social security and pensions | 62 | €60,999 | €65,798 | +€4,798 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,374 | €39,309 | -€65 | -0.2% |
| Other operating charges | 640/8 | €687 | €1,412 | +€725 | +105.6% |
| Gross operating margin | 9900 | €112,197 | €127,888 | +€15,690 | +14.0% |
| Operating profit (loss) | 9901 | €11,137 | €21,369 | +€10,232 | +91.9% |
| Financial income | 75/76B | €11 | €14 | +€3 | +26.4% |
| Recurring financial income | 75 | €11 | €14 | +€3 | +26.4% |
| Financial charges | 65/66B | €16,162 | €9,900 | -€6,261 | -38.7% |
| Recurring financial charges | 65 | €16,162 | €9,900 | -€6,261 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,013 | €11,483 | +€16,496 | |
| Income taxes | 67/77 | -€621 | €1,444 | +€2,064 | |
| Profit (loss) for the period | 9904 | -€4,392 | €10,039 | +€14,432 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,392 | €10,039 | +€14,432 |
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 11 October 2026 via checked.be.