LIMM: 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.
LIMM
Largest movements
- Cash +€14,555
up €14,555 (+1415.5%), from €1,028 to €15,583
mainly Net result for the year (+€15,053)
- Profit (loss) carried forward +€11,267
up €11,267, from -€11,267 to €0
- Reserves +€3,786
up €3,786 (+64.5%), from €5,868 to €9,654
- Trade debts -€283
down €283 (-100.0%), from €283 to €0
- Gross operating margin +€16,468
up €16,468 (+2562.4%), from €643 to €17,111
- Taxes +€1,659
new in 2025: €1,659
- Financial charges -€421
down €421 (-55.5%), from €758 to €337
- Other operating charges -€387
down €387 (-86.2%), from €449 to €62
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 | €1,193 | €15,853 | +€14,660 | +1228.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,193 | €15,853 | +€14,660 | +1228.7% |
| Amounts receivable within one year | 40/41 | €165 | €270 | +€105 | +63.6% |
| Other amounts receivable | 41 | €165 | €270 | +€105 | +63.6% |
| Cash at bank and in hand | 54/58 | €1,028 | €15,583 | +€14,555 | +1415.5% |
| Total equity and liabilities | 10/49 | €1,193 | €15,853 | +€14,660 | +1228.7% |
| Equity | 10/15 | -€398 | €14,654 | +€15,053 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,868 | €9,654 | +€3,786 | +64.5% |
| Distributable reserves | 133 | €5,868 | €9,654 | +€3,786 | +64.5% |
| Profit (loss) carried forward | 14 | -€11,267 | €0 | +€11,267 | |
| Amounts payable | 17/49 | €1,592 | €1,199 | -€393 | -24.7% |
| Amounts payable within one year | 42/48 | €1,592 | €1,199 | -€393 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €283 | €0 | -€283 | -100.0% |
| Suppliers | 440/4 | €283 | €0 | -€283 | -100.0% |
| Other amounts payable | 47/48 | €1,309 | €1,199 | -€110 | -8.4% |
| Other operating charges | 640/8 | €449 | €62 | -€387 | -86.2% |
| Gross operating margin | 9900 | €643 | €17,111 | +€16,468 | +2562.4% |
| Operating profit (loss) | 9901 | €193 | €17,049 | +€16,856 | +8717.7% |
| Financial charges | 65/66B | €758 | €337 | -€421 | -55.5% |
| Recurring financial charges | 65 | €758 | €337 | -€421 | -55.5% |
| Profit (loss) for the period before taxes | 9903 | -€564 | €16,712 | +€17,276 | |
| Income taxes | 67/77 | - | €1,659 | +€1,659 | |
| Profit (loss) for the period | 9904 | -€564 | €15,053 | +€15,617 | |
| Profit (loss) for the period to be appropriated | 9905 | -€564 | €15,053 | +€15,617 |
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 10 October 2026 via checked.be.