Limoena: 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.
Limoena
Largest movements
- Receivables within one year -€30,450
no longer reported in 2025 (was €30,450)
of which Trade receivables: -€29,285
- Tangible fixed assets -€3,883
down €3,883 (-21.2%), from €18,342 to €14,459
of which Plant, machinery and equipment: -€6,114
- Cash +€1,589
new in 2025: €1,589
mainly Receivables within one year (+€30,450) and Tax, wage and social debts (+€13,340)
- Trade debts -€13,646
down €13,646 (-91.8%), from €14,869 to €1,223
- Tax, wage and social debts +€13,340
up €13,340 (+63.0%), from €21,184 to €34,523
of which Remuneration and social security: +€10,432
- Advances received -€12,387
no longer reported in 2025 (was €12,387)
- Profit (loss) carried forward -€9,777
down €9,777 (-26.8%), from -€36,458 to -€46,235
- Current portion of long-term debt -€7,202
down €7,202 (-74.5%), from €9,666 to €2,465
- Gross operating margin +€20,822
up €20,822 (+97.3%), from -€21,401 to -€579
- Staff costs +€1,679
new in 2025: €1,679
- Depreciation +€248
up €248 (+4.1%), from €6,114 to €6,362
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 | €48,792 | €16,048 | -€32,743 | -67.1% |
| Fixed assets | 21/28 | €18,342 | €14,459 | -€3,883 | -21.2% |
| Tangible fixed assets | 22/27 | €18,342 | €14,459 | -€3,883 | -21.2% |
| Plant, machinery and equipment | 23 | €18,342 | €12,228 | -€6,114 | -33.3% |
| Other tangible fixed assets | 26 | - | €2,231 | +€2,231 | |
| Current assets | 29/58 | €30,450 | €1,589 | -€28,861 | -94.8% |
| Amounts receivable within one year | 40/41 | €30,450 | - | -€30,450 | |
| Trade receivables | 40 | €29,285 | - | -€29,285 | |
| Other amounts receivable | 41 | €1,165 | - | -€1,165 | |
| Cash at bank and in hand | 54/58 | - | €1,589 | +€1,589 | |
| Total equity and liabilities | 10/49 | €48,792 | €16,048 | -€32,743 | -67.1% |
| Equity | 10/15 | -€34,458 | -€44,235 | -€9,777 | -28.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,458 | -€46,235 | -€9,777 | -26.8% |
| Amounts payable | 17/49 | €83,250 | €60,283 | -€22,966 | -27.6% |
| Amounts payable after more than one year | 17 | €2,465 | - | -€2,465 | |
| Financial debts | 170/4 | €2,465 | - | -€2,465 | |
| Amounts payable within one year | 42/48 | €80,785 | €59,740 | -€21,045 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €9,666 | €2,465 | -€7,202 | -74.5% |
| Financial debts | 43 | €4,736 | €4,189 | -€547 | -11.5% |
| Credit institutions | 430/8 | €4,736 | €4,189 | -€547 | -11.5% |
| Trade debts | 44 | €14,869 | €1,223 | -€13,646 | -91.8% |
| Suppliers | 440/4 | €14,869 | €1,223 | -€13,646 | -91.8% |
| Advances received on contracts in progress | 46 | €12,387 | - | -€12,387 | |
| Taxes, remuneration and social security | 45 | €21,184 | €34,523 | +€13,340 | +63.0% |
| Taxes | 450/3 | €184 | €3,091 | +€2,908 | +1583.5% |
| Remuneration and social security | 454/9 | €21,000 | €31,432 | +€10,432 | +49.7% |
| Other amounts payable | 47/48 | €17,944 | €17,340 | -€604 | -3.4% |
| Accrued charges and deferred income | 492/3 | - | €543 | +€543 | |
| Remuneration, social security and pensions | 62 | - | €1,679 | +€1,679 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,114 | €6,362 | +€248 | +4.1% |
| Other operating charges | 640/8 | €264 | €144 | -€120 | -45.4% |
| Gross operating margin | 9900 | -€21,401 | -€579 | +€20,822 | +97.3% |
| Operating profit (loss) | 9901 | -€27,779 | -€8,764 | +€19,015 | +68.5% |
| Financial income | 75/76B | €0 | €8 | +€8 | +13633.3% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +13633.3% |
| Financial charges | 65/66B | €1,075 | €1,021 | -€53 | -5.0% |
| Recurring financial charges | 65 | €1,075 | €1,021 | -€53 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | -€28,853 | -€9,777 | +€19,076 | +66.1% |
| Profit (loss) for the period | 9904 | -€28,853 | -€9,777 | +€19,076 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,853 | -€9,777 | +€19,076 | +66.1% |
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 3 October 2026 via checked.be.