LIMO DIAMOND: 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 DIAMOND
Largest movements
- Current investments +€10,216
new in 2025: €10,216
- Receivables within one year +€7,156
up €7,156 (+13.0%), from €55,000 to €62,156
of which Other amounts receivable: +€6,227
- Tangible fixed assets -€5,715
no longer reported in 2025 (was €5,715)
- Cash -€3,881
no longer reported in 2025 (was €3,881)
- Deferred charges and accrued income -€1,218
no longer reported in 2025 (was €1,218)
- Other debts +€17,797
up €17,797 (+4342.9%), from €410 to €18,206
- Trade debts -€14,346
down €14,346 (-52.0%), from €27,572 to €13,226
- Profit (loss) carried forward +€2,166
up €2,166 (+5.9%), from €36,822 to €38,988
- Tax, wage and social debts +€1,060
up €1,060 (+195.5%), from €542 to €1,602
- Depreciation -€5,715
no longer reported in 2025 (was €5,715)
- Gross operating margin -€2,882
down €2,882 (-29.7%), from €9,698 to €6,816
- Other operating charges +€2,429
up €2,429 (+283.3%), from €857 to €3,286
- Taxes +€1,060
up €1,060 (+195.5%), from €542 to €1,602
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,963 | €72,522 | +€6,559 | +9.9% |
| Fixed assets | 21/28 | €5,865 | €150 | -€5,715 | -97.4% |
| Tangible fixed assets | 22/27 | €5,715 | - | -€5,715 | |
| Furniture and vehicles | 24 | €5,715 | - | -€5,715 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €60,099 | €72,372 | +€12,274 | +20.4% |
| Amounts receivable within one year | 40/41 | €55,000 | €62,156 | +€7,156 | +13.0% |
| Trade receivables | 40 | €37,735 | €38,664 | +€929 | +2.5% |
| Other amounts receivable | 41 | €17,266 | €23,492 | +€6,227 | +36.1% |
| Current investments | 50/53 | - | €10,216 | +€10,216 | |
| Cash at bank and in hand | 54/58 | €3,881 | - | -€3,881 | |
| Deferred charges and accrued income | 490/1 | €1,218 | - | -€1,218 | |
| Total equity and liabilities | 10/49 | €65,963 | €72,522 | +€6,559 | +9.9% |
| Equity | 10/15 | €37,322 | €39,488 | +€2,166 | +5.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,822 | €38,988 | +€2,166 | +5.9% |
| Amounts payable | 17/49 | €28,641 | €33,035 | +€4,393 | +15.3% |
| Amounts payable within one year | 42/48 | €28,524 | €33,035 | +€4,511 | +15.8% |
| Trade debts | 44 | €27,572 | €13,226 | -€14,346 | -52.0% |
| Suppliers | 440/4 | €27,572 | €13,226 | -€14,346 | -52.0% |
| Taxes, remuneration and social security | 45 | €542 | €1,602 | +€1,060 | +195.5% |
| Taxes | 450/3 | €542 | €1,602 | +€1,060 | +195.5% |
| Other amounts payable | 47/48 | €410 | €18,206 | +€17,797 | +4342.9% |
| Accrued charges and deferred income | 492/3 | €118 | - | -€118 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,715 | - | -€5,715 | |
| Other operating charges | 640/8 | €857 | €3,286 | +€2,429 | +283.3% |
| Gross operating margin | 9900 | €9,698 | €6,816 | -€2,882 | -29.7% |
| Operating profit (loss) | 9901 | €3,126 | €3,530 | +€404 | +12.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €180 | €170 | -€10 | -5.6% |
| Recurring financial charges | 65 | €180 | €170 | -€10 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €2,946 | €3,359 | +€414 | +14.0% |
| Income taxes | 67/77 | €542 | €1,602 | +€1,060 | +195.5% |
| Profit (loss) for the period | 9904 | €2,404 | €1,757 | -€646 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,404 | €1,757 | -€646 | -26.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.