LIMO: what changed
Two fiscal 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.
LIMO
Largest movements
- Receivables within one year +€11,798
up €11,798 (+9830.8%), from €120 to €11,918
of which Trade receivables: +€11,912
- Cash -€5,415
down €5,415 (-64.5%), from €8,390 to €2,975
mainly Receivables within one year (-€11,798) and Net result for the year (-€4,408)
- Stocks and contracts -€4,750
no longer reported in 2025 (was €4,750)
- Tangible fixed assets -€3,531
down €3,531 (-29.6%), from €11,936 to €8,405
- Profit (loss) carried forward -€4,408
down €4,408 (-13.1%), from -€33,751 to -€38,159
- Other debts +€3,136
up €3,136 (+75.4%), from €4,161 to €7,297
- Trade debts -€507
down €507 (-41.5%), from €1,223 to €716
- Gross operating margin -€4,260
down €4,260, from €3,942 to -€318
- Depreciation +€176
up €176 (+5.3%), from €3,354 to €3,531
- Other operating charges -€151
down €151 (-41.3%), from €366 to €214
- Financial charges +€84
up €84 (+42.8%), from €196 to €279
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 | €25,527 | €23,748 | -€1,780 | -7.0% |
| Fixed assets | 21/28 | €12,186 | €8,655 | -€3,531 | -29.0% |
| Tangible fixed assets | 22/27 | €11,936 | €8,405 | -€3,531 | -29.6% |
| Land and buildings | 22 | €6,139 | €5,144 | -€995 | -16.2% |
| Plant, machinery and equipment | 23 | €1,772 | €726 | -€1,046 | -59.0% |
| Furniture and vehicles | 24 | €4,024 | €2,534 | -€1,490 | -37.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €13,342 | €15,093 | +€1,751 | +13.1% |
| Stocks and contracts in progress | 3 | €4,750 | - | -€4,750 | |
| Contracts in progress | 37 | €4,750 | - | -€4,750 | |
| Amounts receivable within one year | 40/41 | €120 | €11,918 | +€11,798 | +9830.8% |
| Trade receivables | 40 | - | €11,912 | +€11,912 | |
| Other amounts receivable | 41 | €120 | €6 | -€114 | -94.8% |
| Cash at bank and in hand | 54/58 | €8,390 | €2,975 | -€5,415 | -64.5% |
| Deferred charges and accrued income | 490/1 | €81 | €200 | +€119 | +145.6% |
| Total equity and liabilities | 10/49 | €25,527 | €23,748 | -€1,780 | -7.0% |
| Equity | 10/15 | €20,143 | €15,735 | -€4,408 | -21.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €35,302 | €35,302 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €33,443 | €33,443 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,751 | -€38,159 | -€4,408 | -13.1% |
| Amounts payable | 17/49 | €5,384 | €8,013 | +€2,628 | +48.8% |
| Amounts payable within one year | 42/48 | €5,384 | €8,013 | +€2,628 | +48.8% |
| Trade debts | 44 | €1,223 | €716 | -€507 | -41.5% |
| Suppliers | 440/4 | €1,223 | €716 | -€507 | -41.5% |
| Other amounts payable | 47/48 | €4,161 | €7,297 | +€3,136 | +75.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,354 | €3,531 | +€176 | +5.3% |
| Other operating charges | 640/8 | €366 | €214 | -€151 | -41.3% |
| Non-recurring operating charges | 66A | - | €175 | +€175 | |
| Gross operating margin | 9900 | €3,942 | -€318 | -€4,260 | |
| Operating profit (loss) | 9901 | €222 | -€4,238 | -€4,460 | |
| Financial income | 75/76B | €109 | €109 | +€0 | 0.0% |
| Recurring financial income | 75 | €109 | €109 | +€0 | 0.0% |
| Financial charges | 65/66B | €196 | €279 | +€84 | +42.8% |
| Recurring financial charges | 65 | €196 | €279 | +€84 | +42.8% |
| Profit (loss) for the period before taxes | 9903 | €136 | -€4,408 | -€4,544 | |
| Profit (loss) for the period | 9904 | €136 | -€4,408 | -€4,544 | |
| Profit (loss) for the period to be appropriated | 9905 | €136 | -€4,408 | -€4,544 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.