Limone 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.
Limone Catering
Largest movements
- Cash +€177,113
up €177,113 (+43948.7%), from €403 to €177,516
mainly Net result for the year (+€136,935) and Trade debts (+€114,870)
- Tangible fixed assets +€138,162
up €138,162 (+79.5%), from €173,725 to €311,887
of which Other tangible fixed assets: +€123,309
- Stocks and contracts +€20,889
new in 2025: €20,889
- Intangible fixed assets -€11,073
down €11,073 (-8.9%), from €123,834 to €112,761
- Receivables within one year -€7,804
down €7,804 (-24.6%), from €31,762 to €23,959
of which Other amounts receivable: -€9,257
- Profit (loss) carried forward +€136,935
up €136,935, from -€59,970 to €76,966
- Trade debts +€114,870
up €114,870 (+229.7%), from €50,003 to €164,873
- Tax, wage and social debts +€64,458
new in 2025: €64,458
of which Remuneration and social security: +€36,315
- Debts after one year -€9,722
down €9,722 (-5.3%), from €183,726 to €174,004
- Gross operating margin +€553,428
up €553,428, from -€37,971 to €515,457
- Staff costs +€298,370
new in 2025: €298,370
- Depreciation +€43,038
up €43,038 (+401.4%), from €10,722 to €53,759
- Taxes +€15,033
new in 2025: €15,033
- Financial charges +€6,294
up €6,294 (+131.1%), from €4,799 to €11,093
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 | €329,725 | €647,012 | +€317,287 | +96.2% |
| Fixed assets | 21/28 | €297,560 | €424,649 | +€127,089 | +42.7% |
| Intangible fixed assets | 21 | €123,834 | €112,761 | -€11,073 | -8.9% |
| Tangible fixed assets | 22/27 | €173,725 | €311,887 | +€138,162 | +79.5% |
| Plant, machinery and equipment | 23 | - | €18,657 | +€18,657 | |
| Furniture and vehicles | 24 | €37,110 | €33,307 | -€3,804 | -10.2% |
| Other tangible fixed assets | 26 | €136,615 | €259,923 | +€123,309 | +90.3% |
| Current assets | 29/58 | €32,165 | €222,364 | +€190,199 | +591.3% |
| Stocks and contracts in progress | 3 | - | €20,889 | +€20,889 | |
| Stocks | 30/36 | - | €20,889 | +€20,889 | |
| Amounts receivable within one year | 40/41 | €31,762 | €23,959 | -€7,804 | -24.6% |
| Trade receivables | 40 | €15,866 | €17,319 | +€1,453 | +9.2% |
| Other amounts receivable | 41 | €15,896 | €6,639 | -€9,257 | -58.2% |
| Cash at bank and in hand | 54/58 | €403 | €177,516 | +€177,113 | +43948.7% |
| Total equity and liabilities | 10/49 | €329,725 | €647,012 | +€317,287 | +96.2% |
| Equity | 10/15 | -€58,470 | €78,466 | +€136,935 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,970 | €76,966 | +€136,935 | |
| Amounts payable | 17/49 | €388,195 | €568,547 | +€180,352 | +46.5% |
| Amounts payable after more than one year | 17 | €183,726 | €174,004 | -€9,722 | -5.3% |
| Financial debts | 170/4 | €183,726 | €174,004 | -€9,722 | -5.3% |
| Amounts payable within one year | 42/48 | €204,468 | €390,447 | +€185,979 | +91.0% |
| Current portion of amounts payable after more than one year | 42 | €16,212 | €21,784 | +€5,573 | +34.4% |
| Trade debts | 44 | €50,003 | €164,873 | +€114,870 | +229.7% |
| Suppliers | 440/4 | €50,003 | €164,873 | +€114,870 | +229.7% |
| Taxes, remuneration and social security | 45 | - | €64,458 | +€64,458 | |
| Taxes | 450/3 | - | €28,143 | +€28,143 | |
| Remuneration and social security | 454/9 | - | €36,315 | +€36,315 | |
| Other amounts payable | 47/48 | €138,253 | €139,331 | +€1,078 | +0.8% |
| Accrued charges and deferred income | 492/3 | - | €4,096 | +€4,096 | |
| Remuneration, social security and pensions | 62 | - | €298,370 | +€298,370 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,722 | €53,759 | +€43,038 | +401.4% |
| Other operating charges | 640/8 | - | €1,035 | +€1,035 | |
| Non-recurring operating charges | 66A | €6,527 | - | -€6,527 | |
| Gross operating margin | 9900 | -€37,971 | €515,457 | +€553,428 | |
| Operating profit (loss) | 9901 | -€55,220 | €162,293 | +€217,513 | |
| Financial income | 75/76B | €49 | €769 | +€719 | +1464.3% |
| Recurring financial income | 75 | €49 | €769 | +€719 | +1464.3% |
| Financial charges | 65/66B | €4,799 | €11,093 | +€6,294 | +131.1% |
| Recurring financial charges | 65 | €4,799 | €11,093 | +€6,294 | +131.1% |
| Profit (loss) for the period before taxes | 9903 | -€59,970 | €151,969 | +€211,939 | |
| Income taxes | 67/77 | - | €15,033 | +€15,033 | |
| Profit (loss) for the period | 9904 | -€59,970 | €136,935 | +€196,905 | |
| Profit (loss) for the period to be appropriated | 9905 | -€59,970 | €136,935 | +€196,905 |
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 9 October 2026 via checked.be.