Limon & Olive catering: 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 & Olive catering
Largest movements
- Deferred charges and accrued income -€51,941
no longer reported in 2025 (was €51,941)
- Cash -€8,992
down €8,992 (-46.4%), from €19,379 to €10,387
mainly Trade debts (-€70,908) and Net result for the year (-€48,570)
- Tangible fixed assets -€4,923
down €4,923 (-11.8%), from €41,803 to €36,880
of which Other tangible fixed assets: -€2,840
- Trade debts -€70,908
down €70,908 (-88.9%), from €79,763 to €8,855
- Other debts +€62,748
up €62,748 (+135%), from €46,533 to €109,281
- Profit (loss) carried forward -€48,570
down €48,570 (-213%), from -€22,856 to -€71,426
- Tax, wage and social debts -€9,127
down €9,127 (-51.2%), from €17,839 to €8,712
of which Remuneration and social security: -€8,760
- Gross operating margin -€58,655
down €58,655 (-57.5%), from €101,964 to €43,310
- Staff costs +€5,011
up €5,011 (+6.4%), from €78,651 to €83,663
- Other operating charges +€1,948
up €1,948 (+707%), from €276 to €2,223
- Financial charges -€1,839
down €1,839 (-63.0%), from €2,921 to €1,082
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 | €140,179 | €74,323 | -€65,856 | -47.0% |
| Fixed assets | 21/28 | €41,803 | €36,880 | -€4,923 | -11.8% |
| Tangible fixed assets | 22/27 | €41,803 | €36,880 | -€4,923 | -11.8% |
| Land and buildings | 22 | €3,754 | €3,337 | -€417 | -11.1% |
| Furniture and vehicles | 24 | €14,994 | €13,328 | -€1,666 | -11.1% |
| Other tangible fixed assets | 26 | €23,055 | €20,215 | -€2,840 | -12.3% |
| Current assets | 29/58 | €98,376 | €37,443 | -€60,933 | -61.9% |
| Stocks and contracts in progress | 3 | €27,056 | €27,056 | = | 0.0% |
| Stocks | 30/36 | €27,056 | €27,056 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,379 | €10,387 | -€8,992 | -46.4% |
| Deferred charges and accrued income | 490/1 | €51,941 | - | -€51,941 | |
| Total equity and liabilities | 10/49 | €140,179 | €74,323 | -€65,856 | -47.0% |
| Equity | 10/15 | -€3,956 | -€52,526 | -€48,570 | -1,228% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Contributions outside capital | 11 | €18,900 | €18,900 | = | 0.0% |
| Other | 1109/19 | €18,900 | €18,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,856 | -€71,426 | -€48,570 | -213% |
| Amounts payable | 17/49 | €144,135 | €126,848 | -€17,287 | -12.0% |
| Amounts payable within one year | 42/48 | €144,135 | €126,848 | -€17,287 | -12.0% |
| Trade debts | 44 | €79,763 | €8,855 | -€70,908 | -88.9% |
| Suppliers | 440/4 | €79,763 | €8,855 | -€70,908 | -88.9% |
| Taxes, remuneration and social security | 45 | €17,839 | €8,712 | -€9,127 | -51.2% |
| Taxes | 450/3 | €4,271 | €3,904 | -€368 | -8.6% |
| Remuneration and social security | 454/9 | €13,568 | €4,808 | -€8,760 | -64.6% |
| Other amounts payable | 47/48 | €46,533 | €109,281 | +€62,748 | +135% |
| Remuneration, social security and pensions | 62 | €78,651 | €83,663 | +€5,011 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,923 | €4,923 | = | 0.0% |
| Other operating charges | 640/8 | €276 | €2,223 | +€1,948 | +707% |
| Gross operating margin | 9900 | €101,964 | €43,310 | -€58,655 | -57.5% |
| Operating profit (loss) | 9901 | €18,114 | -€47,499 | -€65,614 | |
| Financial income | 75/76B | €0 | €11 | +€11 | +2,911% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +2,911% |
| Financial charges | 65/66B | €2,921 | €1,082 | -€1,839 | -63.0% |
| Recurring financial charges | 65 | €2,921 | €1,082 | -€1,839 | -63.0% |
| Profit (loss) for the period before taxes | 9903 | €15,194 | -€48,570 | -€63,763 | |
| Profit (loss) for the period | 9904 | €15,194 | -€48,570 | -€63,763 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,194 | -€48,570 | -€63,763 |
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 1 November 2026 via checked.be.