LIMON CONSULT: 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.
LIMON CONSULT
Largest movements
- Current investments +€79,556
up €79,556 (+13.7%), from €580,182 to €659,738
- Tangible fixed assets -€25,296
down €25,296 (-32.1%), from €78,700 to €53,403
of which Furniture and vehicles: -€24,513
- Receivables within one year -€16,462
down €16,462 (-75.5%), from €21,800 to €5,338
of which Trade receivables: -€21,751
- Reserves +€40,000
up €40,000 (+5.1%), from €786,360 to €826,360
- Turnover -€100,185
down €100,185 (-40.3%), from €248,340 to €148,155
- Gross operating margin -€87,126
down €87,126 (-53.1%), from €164,058 to €76,932
- Purchases and services -€29,552
down €29,552 (-27.1%), from €108,871 to €79,319
- Taxes -€23,291
down €23,291 (-48.5%), from €48,008 to €24,717
- Depreciation +€6,286
up €6,286 (+33.1%), from €19,011 to €25,296
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 | €827,711 | €864,745 | +€37,034 | +4.5% |
| Fixed assets | 21/28 | €78,700 | €53,403 | -€25,296 | -32.1% |
| Tangible fixed assets | 22/27 | €78,700 | €53,403 | -€25,296 | -32.1% |
| Plant, machinery and equipment | 23 | €1,987 | €1,557 | -€430 | -21.6% |
| Furniture and vehicles | 24 | €74,064 | €49,551 | -€24,513 | -33.1% |
| Other tangible fixed assets | 26 | €2,649 | €2,296 | -€353 | -13.3% |
| Current assets | 29/58 | €749,011 | €811,341 | +€62,330 | +8.3% |
| Amounts receivable within one year | 40/41 | €21,800 | €5,338 | -€16,462 | -75.5% |
| Trade receivables | 40 | €21,800 | €49 | -€21,751 | -99.8% |
| Other amounts receivable | 41 | - | €5,289 | +€5,289 | |
| Current investments | 50/53 | €580,182 | €659,738 | +€79,556 | +13.7% |
| Cash at bank and in hand | 54/58 | €136,151 | €135,387 | -€764 | -0.6% |
| Deferred charges and accrued income | 490/1 | €10,879 | €10,879 | = | 0.0% |
| Total equity and liabilities | 10/49 | €827,711 | €864,745 | +€37,034 | +4.5% |
| Equity | 10/15 | €814,135 | €854,458 | +€40,323 | +5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €786,360 | €826,360 | +€40,000 | +5.1% |
| Distributable reserves | 133 | €786,360 | €826,360 | +€40,000 | +5.1% |
| Profit (loss) carried forward | 14 | €9,175 | €9,498 | +€323 | +3.5% |
| Amounts payable | 17/49 | €13,576 | €10,286 | -€3,290 | -24.2% |
| Amounts payable within one year | 42/48 | €13,576 | €10,286 | -€3,290 | -24.2% |
| Trade debts | 44 | €2,131 | €98 | -€2,033 | -95.4% |
| Suppliers | 440/4 | €2,131 | €98 | -€2,033 | -95.4% |
| Taxes, remuneration and social security | 45 | €427 | €427 | = | 0.0% |
| Taxes | 450/3 | €427 | €427 | = | 0.0% |
| Other amounts payable | 47/48 | €11,018 | €9,762 | -€1,257 | -11.4% |
| Turnover | 70 | €248,340 | €148,155 | -€100,185 | -40.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €108,871 | €79,319 | -€29,552 | -27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,011 | €25,296 | +€6,286 | +33.1% |
| Other operating charges | 640/8 | €1,587 | €1,295 | -€292 | -18.4% |
| Gross operating margin | 9900 | €164,058 | €76,932 | -€87,126 | -53.1% |
| Operating profit (loss) | 9901 | €143,460 | €50,340 | -€93,120 | -64.9% |
| Financial income | 75/76B | €12,168 | €15,942 | +€3,774 | +31.0% |
| Recurring financial income | 75 | €12,168 | €15,942 | +€3,774 | +31.0% |
| Financial charges | 65/66B | €1,328 | €1,242 | -€86 | -6.4% |
| Recurring financial charges | 65 | €1,328 | €1,242 | -€86 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €154,300 | €65,040 | -€89,260 | -57.8% |
| Income taxes | 67/77 | €48,008 | €24,717 | -€23,291 | -48.5% |
| Profit (loss) for the period | 9904 | €106,292 | €40,323 | -€65,969 | -62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €106,292 | €40,323 | -€65,969 | -62.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.