LIMO-VINO: 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-VINO
Largest movements
- Cash -€20,185
down €20,185 (-73.6%), from €27,427 to €7,242
mainly Current portion of long-term debt (-€8,655) and Trade debts (-€7,827)
- Stocks and contracts +€6,769
up €6,769 (+7.1%), from €94,691 to €101,460
- Receivables within one year +€6,268
up €6,268 (+37.8%), from €16,601 to €22,869
of which Trade receivables: +€9,427
- Intangible fixed assets -€3,500
down €3,500 (-28.6%), from €12,250 to €8,750
- Formation expenses -€3,100
down €3,100 (-25.5%), from €12,142 to €9,042
- Profit (loss) carried forward +€9,280
up €9,280 (+10.2%), from -€90,578 to -€81,298
- Current portion of long-term debt -€8,655
down €8,655 (-87.2%), from €9,924 to €1,269
- Trade debts -€7,827
down €7,827 (-21.8%), from €35,945 to €28,118
- Other debts -€6,434
down €6,434 (-5.5%), from €116,941 to €110,507
- Gross operating margin -€4,603
down €4,603 (-16.9%), from €27,268 to €22,666
- Financial charges -€1,472
down €1,472 (-51.2%), from €2,874 to €1,403
- Depreciation -€857
down €857 (-10.1%), from €8,465 to €7,607
- Financial income -€677
down €677 (-99.9%), from €677 to €1
- Other operating charges -€315
down €315 (-6.7%), from €4,692 to €4,377
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 | €165,126 | €152,475 | -€12,651 | -7.7% |
| Formation expenses | 20 | €12,142 | €9,042 | -€3,100 | -25.5% |
| Fixed assets | 21/28 | €14,096 | €11,506 | -€2,590 | -18.4% |
| Intangible fixed assets | 21 | €12,250 | €8,750 | -€3,500 | -28.6% |
| Tangible fixed assets | 22/27 | €1,666 | €2,576 | +€910 | +54.6% |
| Furniture and vehicles | 24 | €1,363 | €2,576 | +€1,213 | +89.0% |
| Other tangible fixed assets | 26 | €303 | - | -€303 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €138,888 | €131,927 | -€6,961 | -5.0% |
| Stocks and contracts in progress | 3 | €94,691 | €101,460 | +€6,769 | +7.1% |
| Stocks | 30/36 | €94,691 | €101,460 | +€6,769 | +7.1% |
| Amounts receivable within one year | 40/41 | €16,601 | €22,869 | +€6,268 | +37.8% |
| Trade receivables | 40 | €13,106 | €22,533 | +€9,427 | +71.9% |
| Other amounts receivable | 41 | €3,495 | €336 | -€3,159 | -90.4% |
| Cash at bank and in hand | 54/58 | €27,427 | €7,242 | -€20,185 | -73.6% |
| Deferred charges and accrued income | 490/1 | €168 | €355 | +€187 | +111% |
| Total equity and liabilities | 10/49 | €165,126 | €152,475 | -€12,651 | -7.7% |
| Equity | 10/15 | -€5,503 | €3,777 | +€9,280 | |
| Contributions | 10/11 | €85,000 | €85,000 | = | 0.0% |
| Reserves | 13 | €75 | €75 | = | 0.0% |
| Distributable reserves | 133 | €75 | €75 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,578 | -€81,298 | +€9,280 | +10.2% |
| Amounts payable | 17/49 | €170,629 | €148,698 | -€21,931 | -12.9% |
| Amounts payable after more than one year | 17 | €519 | - | -€519 | |
| Financial debts | 170/4 | €519 | - | -€519 | |
| Amounts payable within one year | 42/48 | €170,110 | €148,698 | -€21,412 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €9,924 | €1,269 | -€8,655 | -87.2% |
| Trade debts | 44 | €35,945 | €28,118 | -€7,827 | -21.8% |
| Suppliers | 440/4 | €35,945 | €28,118 | -€7,827 | -21.8% |
| Taxes, remuneration and social security | 45 | €7,300 | €8,804 | +€1,504 | +20.6% |
| Taxes | 450/3 | €7,300 | €7,454 | +€154 | +2.1% |
| Remuneration and social security | 454/9 | - | €1,350 | +€1,350 | |
| Other amounts payable | 47/48 | €116,941 | €110,507 | -€6,434 | -5.5% |
| Remuneration, social security and pensions | 62 | €163 | - | -€163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,465 | €7,607 | -€857 | -10.1% |
| Other operating charges | 640/8 | €4,692 | €4,377 | -€315 | -6.7% |
| Gross operating margin | 9900 | €27,268 | €22,666 | -€4,603 | -16.9% |
| Operating profit (loss) | 9901 | €13,948 | €10,682 | -€3,267 | -23.4% |
| Financial income | 75/76B | €677 | €1 | -€677 | -99.9% |
| Recurring financial income | 75 | €677 | €1 | -€677 | -99.9% |
| Financial charges | 65/66B | €2,874 | €1,403 | -€1,472 | -51.2% |
| Recurring financial charges | 65 | €2,874 | €1,403 | -€1,472 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €11,751 | €9,280 | -€2,472 | -21.0% |
| Profit (loss) for the period | 9904 | €11,751 | €9,280 | -€2,472 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,751 | €9,280 | -€2,472 | -21.0% |
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 31 October 2026 via checked.be.