LIMONDE: 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.
LIMONDE
Largest movements
- Current investments -€30,000
down €30,000 (-14.3%), from €210,000 to €180,000
- Cash +€26,288
up €26,288 (+95.8%), from €27,443 to €53,731
mainly Current investments (+€30,000) and Net result for the year (+€19,353)
- Tax, wage and social debts -€17,629
down €17,629 (-89.3%), from €19,740 to €2,111
- Reserves +€9,603
up €9,603 (+5.5%), from €175,923 to €185,526
- Other debts +€2,942
up €2,942 (+25.5%), from €11,522 to €14,464
- Financial income +€5,378
up €5,378 (+2520.4%), from €213 to €5,592
- Taxes +€2,209
up €2,209 (+31.1%), from €7,093 to €9,301
- Gross operating margin +€1,018
up €1,018 (+3.9%), from €26,126 to €27,143
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 | €249,054 | €243,914 | -€5,140 | -2.1% |
| Fixed assets | 21/28 | €11,611 | €9,995 | -€1,617 | -13.9% |
| Tangible fixed assets | 22/27 | €11,611 | €9,995 | -€1,617 | -13.9% |
| Land and buildings | 22 | €11,611 | €9,995 | -€1,617 | -13.9% |
| Current assets | 29/58 | €237,443 | €233,919 | -€3,524 | -1.5% |
| Current investments | 50/53 | €210,000 | €180,000 | -€30,000 | -14.3% |
| Cash at bank and in hand | 54/58 | €27,443 | €53,731 | +€26,288 | +95.8% |
| Deferred charges and accrued income | 490/1 | - | €188 | +€188 | |
| Total equity and liabilities | 10/49 | €249,054 | €243,914 | -€5,140 | -2.1% |
| Equity | 10/15 | €217,735 | €227,338 | +€9,603 | +4.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €175,923 | €185,526 | +€9,603 | +5.5% |
| Distributable reserves | 133 | €175,923 | €185,526 | +€9,603 | +5.5% |
| Profit (loss) carried forward | 14 | €23,220 | €23,220 | = | 0.0% |
| Amounts payable | 17/49 | €31,319 | €16,576 | -€14,743 | -47.1% |
| Amounts payable within one year | 42/48 | €31,319 | €16,576 | -€14,743 | -47.1% |
| Trade debts | 44 | €56 | - | -€56 | |
| Suppliers | 440/4 | €56 | - | -€56 | |
| Taxes, remuneration and social security | 45 | €19,740 | €2,111 | -€17,629 | -89.3% |
| Taxes | 450/3 | €19,740 | €2,111 | -€17,629 | -89.3% |
| Other amounts payable | 47/48 | €11,522 | €14,464 | +€2,942 | +25.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,822 | €9,025 | +€203 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,617 | €1,617 | = | 0.0% |
| Other operating charges | 640/8 | €2,563 | €2,440 | -€123 | -4.8% |
| Gross operating margin | 9900 | €26,126 | €27,143 | +€1,018 | +3.9% |
| Operating profit (loss) | 9901 | €21,946 | €23,087 | +€1,141 | +5.2% |
| Financial income | 75/76B | €213 | €5,592 | +€5,378 | +2520.4% |
| Recurring financial income | 75 | €213 | €5,592 | +€5,378 | +2520.4% |
| Financial charges | 65/66B | €31 | €24 | -€7 | -22.5% |
| Recurring financial charges | 65 | €31 | €24 | -€7 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €22,129 | €28,654 | +€6,526 | +29.5% |
| Income taxes | 67/77 | €7,093 | €9,301 | +€2,209 | +31.1% |
| Profit (loss) for the period | 9904 | €15,036 | €19,353 | +€4,317 | +28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,036 | €19,353 | +€4,317 | +28.7% |
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 4 October 2026 via checked.be.