LIMO SAM: 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 SAM
Largest movements
- Deferred charges and accrued income -€736
no longer reported in 2025 (was €736)
- Cash +€174
up €174 (+19.0%), from €914 to €1,087
mainly Net result for the year (+€17,755) and Other debts (+€3,717)
- Profit (loss) carried forward +€17,755
up €17,755 (+48.7%), from -€36,451 to -€18,696
- Trade debts -€11,906
down €11,906 (-58.1%), from €20,506 to €8,601
- Tax, wage and social debts -€10,122
down €10,122 (-74.7%), from €13,558 to €3,436
of which Remuneration and social security: -€10,122
- Other debts +€3,717
up €3,717 (+142.5%), from €2,608 to €6,326
- Staff costs -€14,745
no longer reported in 2025 (was €14,745)
- Gross operating margin +€3,343
up €3,343 (+19.2%), from €17,414 to €20,757
- Other operating charges -€2,455
no longer reported in 2025 (was €2,455)
- Financial charges +€1,845
up €1,845 (+159.4%), from €1,157 to €3,002
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 | €1,721 | €1,166 | -€555 | -32.2% |
| Current assets | 29/58 | €1,721 | €1,166 | -€555 | -32.2% |
| Amounts receivable within one year | 40/41 | €71 | €79 | +€8 | +10.9% |
| Other amounts receivable | 41 | €71 | €79 | +€8 | +10.9% |
| Cash at bank and in hand | 54/58 | €914 | €1,087 | +€174 | +19.0% |
| Deferred charges and accrued income | 490/1 | €736 | - | -€736 | |
| Total equity and liabilities | 10/49 | €1,721 | €1,166 | -€555 | -32.2% |
| Equity | 10/15 | -€34,951 | -€17,196 | +€17,755 | +50.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,451 | -€18,696 | +€17,755 | +48.7% |
| Amounts payable | 17/49 | €36,672 | €18,363 | -€18,310 | -49.9% |
| Amounts payable within one year | 42/48 | €36,672 | €18,363 | -€18,310 | -49.9% |
| Trade debts | 44 | €20,506 | €8,601 | -€11,906 | -58.1% |
| Suppliers | 440/4 | €20,506 | €8,601 | -€11,906 | -58.1% |
| Taxes, remuneration and social security | 45 | €13,558 | €3,436 | -€10,122 | -74.7% |
| Taxes | 450/3 | €2,852 | €2,852 | = | 0.0% |
| Remuneration and social security | 454/9 | €10,706 | €584 | -€10,122 | -94.5% |
| Other amounts payable | 47/48 | €2,608 | €6,326 | +€3,717 | +142.5% |
| Remuneration, social security and pensions | 62 | €14,745 | - | -€14,745 | |
| Other operating charges | 640/8 | €2,455 | - | -€2,455 | |
| Gross operating margin | 9900 | €17,414 | €20,757 | +€3,343 | +19.2% |
| Operating profit (loss) | 9901 | €214 | €20,757 | +€20,543 | +9581.8% |
| Financial charges | 65/66B | €1,157 | €3,002 | +€1,845 | +159.4% |
| Recurring financial charges | 65 | €1,157 | €3,002 | +€1,845 | +159.4% |
| Profit (loss) for the period before taxes | 9903 | -€943 | €17,755 | +€18,698 | |
| Profit (loss) for the period | 9904 | -€943 | €17,755 | +€18,698 | |
| Profit (loss) for the period to be appropriated | 9905 | -€943 | €17,755 | +€18,698 |
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 5 October 2026 via checked.be.