LiMo: 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.
LiMo
Largest movements
- Cash -€116,781
down €116,781 (-56.4%), from €206,879 to €90,097
mainly Net result for the year (-€136,194) and Receivables within one year (-€30,430)
- Deferred charges and accrued income -€47,455
down €47,455 (-95.5%), from €49,680 to €2,225
- Receivables within one year +€30,430
up €30,430 (+13.7%), from €221,930 to €252,360
- Tangible fixed assets -€9,798
down €9,798 (-39.4%), from €24,861 to €15,062
of which Other tangible fixed assets: -€7,970
- Profit (loss) carried forward -€136,194
down €136,194 (-73.3%), from €185,872 to €49,678
- Current portion of long-term debt -€24,357
down €24,357 (-31.4%), from €77,680 to €53,323
- Trade debts +€14,730
up €14,730 (+906.6%), from €1,625 to €16,355
- Staff costs +€90,456
up €90,456 (+4.6%), from €2.0m to €2.1m
- Gross operating margin -€56,005
down €56,005 (-2.8%), from €2.0m to €2.0m
- Other operating charges +€32,488
up €32,488 (+740.8%), from €4,385 to €36,873
- Depreciation -€28,440
down €28,440 (-74.4%), from €38,238 to €9,798
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 | €593,349 | €449,745 | -€143,604 | -24.2% |
| Fixed assets | 21/28 | €24,861 | €15,062 | -€9,798 | -39.4% |
| Tangible fixed assets | 22/27 | €24,861 | €15,062 | -€9,798 | -39.4% |
| Plant, machinery and equipment | 23 | €1,751 | €823 | -€927 | -53.0% |
| Furniture and vehicles | 24 | €3,208 | €2,307 | -€901 | -28.1% |
| Other tangible fixed assets | 26 | €19,902 | €11,932 | -€7,970 | -40.0% |
| Current assets | 29/58 | €568,489 | €434,683 | -€133,806 | -23.5% |
| Amounts receivable after more than one year | 29 | €90,000 | €90,000 | = | 0.0% |
| Other amounts receivable | 291 | €90,000 | €90,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €221,930 | €252,360 | +€30,430 | +13.7% |
| Other amounts receivable | 41 | €221,930 | €252,360 | +€30,430 | +13.7% |
| Cash at bank and in hand | 54/58 | €206,879 | €90,097 | -€116,781 | -56.4% |
| Deferred charges and accrued income | 490/1 | €49,680 | €2,225 | -€47,455 | -95.5% |
| Total equity and liabilities | 10/49 | €593,349 | €449,745 | -€143,604 | -24.2% |
| Equity | 10/15 | €212,682 | €76,488 | -€136,194 | -64.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185,872 | €49,678 | -€136,194 | -73.3% |
| Amounts payable | 17/49 | €380,668 | €373,257 | -€7,410 | -1.9% |
| Amounts payable within one year | 42/48 | €380,668 | €373,257 | -€7,410 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €77,680 | €53,323 | -€24,357 | -31.4% |
| Trade debts | 44 | €1,625 | €16,355 | +€14,730 | +906.6% |
| Suppliers | 440/4 | €1,625 | €16,355 | +€14,730 | +906.6% |
| Taxes, remuneration and social security | 45 | €301,363 | €303,580 | +€2,217 | +0.7% |
| Taxes | 450/3 | €21,707 | €10,275 | -€11,432 | -52.7% |
| Remuneration and social security | 454/9 | €279,656 | €293,305 | +€13,649 | +4.9% |
| Remuneration, social security and pensions | 62 | €1,967,141 | €2,057,597 | +€90,456 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,238 | €9,798 | -€28,440 | -74.4% |
| Other operating charges | 640/8 | €4,385 | €36,873 | +€32,488 | +740.8% |
| Non-recurring operating charges | 66A | €87,619 | - | -€87,619 | |
| Gross operating margin | 9900 | €2,027,932 | €1,971,928 | -€56,005 | -2.8% |
| Operating profit (loss) | 9901 | -€69,452 | -€132,341 | -€62,889 | -90.5% |
| Financial income | 75/76B | €1,800 | €1,810 | +€10 | +0.5% |
| Recurring financial income | 75 | €1,800 | €1,810 | +€10 | +0.5% |
| Financial charges | 65/66B | €5,773 | €4,724 | -€1,049 | -18.2% |
| Recurring financial charges | 65 | €5,773 | €4,724 | -€1,049 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | -€73,425 | -€135,256 | -€61,831 | -84.2% |
| Income taxes | 67/77 | €378 | €938 | +€560 | +148.3% |
| Profit (loss) for the period | 9904 | -€73,803 | -€136,194 | -€62,391 | -84.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€73,803 | -€136,194 | -€62,391 | -84.5% |
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.