Limoni Apps: 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.
Limoni Apps
Largest movements
- Cash +€14,563
up €14,563 (+13.0%), from €112,148 to €126,711
mainly Other debts (+€130,000) and Net result for the year (+€22,411)
- Receivables within one year +€2,271
up €2,271 (+3.2%), from €70,117 to €72,388
of which Other amounts receivable: +€7,687
- Other debts +€130,000
up €130,000, from €0 to €130,000
- Reserves -€107,589
down €107,589 (-99.5%), from €108,160 to €571
- Tax, wage and social debts -€10,516
down €10,516 (-57.1%), from €18,412 to €7,896
- Trade debts +€4,746
up €4,746 (+10.1%), from €47,161 to €51,906
- Gross operating margin +€40,422
up €40,422 (+395.5%), from €10,221 to €50,642
- Financial charges +€16,502
up €16,502 (+331.2%), from €4,983 to €21,485
- Taxes +€5,841
up €5,841 (+255.6%), from €2,285 to €8,126
- Financial income -€2,061
down €2,061 (-48.3%), from €4,265 to €2,204
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 | €182,733 | €199,373 | +€16,641 | +9.1% |
| Fixed assets | 21/28 | €467 | €275 | -€193 | -41.2% |
| Tangible fixed assets | 22/27 | €467 | €275 | -€193 | -41.2% |
| Plant, machinery and equipment | 23 | €467 | €275 | -€193 | -41.2% |
| Current assets | 29/58 | €182,265 | €199,099 | +€16,833 | +9.2% |
| Amounts receivable within one year | 40/41 | €70,117 | €72,388 | +€2,271 | +3.2% |
| Trade receivables | 40 | €39,833 | €34,417 | -€5,417 | -13.6% |
| Other amounts receivable | 41 | €30,284 | €37,971 | +€7,687 | +25.4% |
| Cash at bank and in hand | 54/58 | €112,148 | €126,711 | +€14,563 | +13.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €182,733 | €199,373 | +€16,641 | +9.1% |
| Equity | 10/15 | €117,160 | €9,571 | -€107,589 | -91.8% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €108,160 | €571 | -€107,589 | -99.5% |
| Distributable reserves | 133 | €108,160 | €571 | -€107,589 | -99.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €65,573 | €189,802 | +€124,229 | +189.5% |
| Amounts payable within one year | 42/48 | €65,573 | €189,802 | +€124,229 | +189.5% |
| Trade debts | 44 | €47,161 | €51,906 | +€4,746 | +10.1% |
| Suppliers | 440/4 | €47,161 | €51,906 | +€4,746 | +10.1% |
| Taxes, remuneration and social security | 45 | €18,412 | €7,896 | -€10,516 | -57.1% |
| Taxes | 450/3 | €18,412 | €7,896 | -€10,516 | -57.1% |
| Other amounts payable | 47/48 | €0 | €130,000 | +€130,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €243 | €193 | -€51 | -20.9% |
| Other operating charges | 640/8 | €723 | €632 | -€91 | -12.6% |
| Gross operating margin | 9900 | €10,221 | €50,642 | +€40,422 | +395.5% |
| Operating profit (loss) | 9901 | €9,254 | €49,818 | +€40,564 | +438.3% |
| Financial income | 75/76B | €4,265 | €2,204 | -€2,061 | -48.3% |
| Recurring financial income | 75 | €4,265 | €2,204 | -€2,061 | -48.3% |
| Financial charges | 65/66B | €4,983 | €21,485 | +€16,502 | +331.2% |
| Recurring financial charges | 65 | €4,983 | €21,485 | +€16,502 | +331.2% |
| Profit (loss) for the period before taxes | 9903 | €8,537 | €30,537 | +€22,001 | +257.7% |
| Income taxes | 67/77 | €2,285 | €8,126 | +€5,841 | +255.6% |
| Profit (loss) for the period | 9904 | €6,251 | €22,411 | +€16,160 | +258.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,251 | €22,411 | +€16,160 | +258.5% |
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 6 October 2026 via checked.be.