LIMMOS: 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.
LIMMOS
Largest movements
- Cash +€396,906
up €396,906 (+116%), from €340,886 to €737,792
mainly Debts after one year (+€359,222) and Depreciation (+€132,614)
- Tangible fixed assets -€48,467
down €48,467 (-1.9%), from €2.5m to €2.5m
of which Land and buildings: -€116,587
- Debts after one year +€359,222
up €359,222 (+34.0%), from €1.1m to €1.4m
- Other debts -€57,722
down €57,722 (-9.1%), from €637,044 to €579,321
- Trade debts +€55,522
up €55,522 (+675%), from €8,231 to €63,753
- Gross operating margin -€11,585
down €11,585 (-6.9%), from €168,581 to €156,995
- Depreciation +€8,599
up €8,599 (+6.9%), from €124,015 to €132,614
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 | €2,907,388 | €3,259,258 | +€351,870 | +12.1% |
| Fixed assets | 21/28 | €2,548,927 | €2,500,459 | -€48,467 | -1.9% |
| Tangible fixed assets | 22/27 | €2,548,927 | €2,500,459 | -€48,467 | -1.9% |
| Land and buildings | 22 | €2,431,475 | €2,314,888 | -€116,587 | -4.8% |
| Plant, machinery and equipment | 23 | €111,659 | €107,969 | -€3,691 | -3.3% |
| Furniture and vehicles | 24 | €5,792 | €3,851 | -€1,941 | -33.5% |
| Assets under construction and advance payments | 27 | - | €73,752 | +€73,752 | |
| Current assets | 29/58 | €358,462 | €758,799 | +€400,337 | +112% |
| Amounts receivable within one year | 40/41 | €17,575 | €11,276 | -€6,299 | -35.8% |
| Trade receivables | 40 | €13,737 | €10,988 | -€2,748 | -20.0% |
| Other amounts receivable | 41 | €3,839 | €288 | -€3,551 | -92.5% |
| Cash at bank and in hand | 54/58 | €340,886 | €737,792 | +€396,906 | +116% |
| Deferred charges and accrued income | 490/1 | - | €9,730 | +€9,730 | |
| Total equity and liabilities | 10/49 | €2,907,388 | €3,259,258 | +€351,870 | +12.1% |
| Equity | 10/15 | €1,200,853 | €1,195,662 | -€5,191 | -0.4% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €600,853 | €600,853 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,765 | €18,765 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,765 | €18,765 | = | 0.0% |
| Distributable reserves | 133 | €582,088 | €582,088 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,191 | -€5,191 | |
| Amounts payable | 17/49 | €1,706,535 | €2,063,596 | +€357,061 | +20.9% |
| Amounts payable after more than one year | 17 | €1,056,100 | €1,415,322 | +€359,222 | +34.0% |
| Financial debts | 170/4 | €1,056,100 | €1,415,322 | +€359,222 | +34.0% |
| Amounts payable within one year | 42/48 | €650,435 | €648,273 | -€2,162 | -0.3% |
| Trade debts | 44 | €8,231 | €63,753 | +€55,522 | +675% |
| Suppliers | 440/4 | €8,231 | €63,753 | +€55,522 | +675% |
| Taxes, remuneration and social security | 45 | €5,161 | €5,199 | +€39 | +0.7% |
| Taxes | 450/3 | €5,161 | €5,199 | +€39 | +0.7% |
| Other amounts payable | 47/48 | €637,044 | €579,321 | -€57,722 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,015 | €132,614 | +€8,599 | +6.9% |
| Other operating charges | 640/8 | €25,449 | €25,949 | +€499 | +2.0% |
| Gross operating margin | 9900 | €168,581 | €156,995 | -€11,585 | -6.9% |
| Operating profit (loss) | 9901 | €19,116 | -€1,568 | -€20,684 | |
| Financial income | 75/76B | €993 | €2,058 | +€1,065 | +107% |
| Recurring financial income | 75 | €993 | €2,058 | +€1,065 | +107% |
| Financial charges | 65/66B | €5,288 | €5,349 | +€61 | +1.2% |
| Recurring financial charges | 65 | €5,288 | €5,349 | +€61 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €14,821 | -€4,859 | -€19,680 | |
| Income taxes | 67/77 | €1,618 | €332 | -€1,286 | -79.5% |
| Profit (loss) for the period | 9904 | €13,203 | -€5,191 | -€18,394 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,203 | -€5,191 | -€18,394 |
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 14 October 2026 via checked.be.