LIMONS ICT & Design: 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.
LIMONS ICT & Design
Largest movements
- Tangible fixed assets +€47,429
up €47,429 (+1,050%), from €4,517 to €51,946
of which Furniture and vehicles: +€43,288
- Cash -€11,516
down €11,516 (-6.3%), from €181,419 to €169,903
mainly Contributions, distributions and other (-€118,000) and Investment in fixed assets (net) (-€53,492)
- Receivables within one year +€2,517
up €2,517 (+17.2%), from €14,597 to €17,114
- Other debts +€100,527
up €100,527 (+17,767%), from €566 to €101,093
- Profit (loss) carried forward -€45,778
down €45,778 (-38.5%), from €118,811 to €73,034
- Trade debts -€15,113
down €15,113 (-99.8%), from €15,140 to €27
- Gross operating margin +€19,716
up €19,716 (+25.4%), from €77,490 to €97,205
- Depreciation -€2,183
down €2,183 (-26.5%), from €8,245 to €6,063
- Taxes +€1,969
up €1,969 (+12.0%), from €16,341 to €18,310
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 | €201,517 | €240,961 | +€39,443 | +19.6% |
| Fixed assets | 21/28 | €4,517 | €51,946 | +€47,429 | +1,050% |
| Tangible fixed assets | 22/27 | €4,517 | €51,946 | +€47,429 | +1,050% |
| Furniture and vehicles | 24 | €4,517 | €47,805 | +€43,288 | +958% |
| Other tangible fixed assets | 26 | - | €4,141 | +€4,141 | |
| Current assets | 29/58 | €197,000 | €189,014 | -€7,986 | -4.1% |
| Amounts receivable within one year | 40/41 | €14,597 | €17,114 | +€2,517 | +17.2% |
| Trade receivables | 40 | €14,597 | €17,114 | +€2,517 | +17.2% |
| Cash at bank and in hand | 54/58 | €181,419 | €169,903 | -€11,516 | -6.3% |
| Deferred charges and accrued income | 490/1 | €984 | €1,997 | +€1,013 | +103% |
| Total equity and liabilities | 10/49 | €201,517 | €240,961 | +€39,443 | +19.6% |
| Equity | 10/15 | €164,811 | €119,034 | -€45,778 | -27.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €36,000 | €36,000 | = | 0.0% |
| Distributable reserves | 133 | €36,000 | €36,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,811 | €73,034 | -€45,778 | -38.5% |
| Amounts payable | 17/49 | €36,706 | €121,927 | +€85,221 | +232% |
| Amounts payable within one year | 42/48 | €36,706 | €121,927 | +€85,221 | +232% |
| Trade debts | 44 | €15,140 | €27 | -€15,113 | -99.8% |
| Suppliers | 440/4 | €15,140 | €27 | -€15,113 | -99.8% |
| Taxes, remuneration and social security | 45 | €21,000 | €20,807 | -€193 | -0.9% |
| Taxes | 450/3 | €21,000 | €20,807 | -€193 | -0.9% |
| Other amounts payable | 47/48 | €566 | €101,093 | +€100,527 | +17,767% |
| Non-recurring operating income | 76A | - | €10,941 | +€10,941 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,245 | €6,063 | -€2,183 | -26.5% |
| Other operating charges | 640/8 | €290 | €479 | +€189 | +65.1% |
| Gross operating margin | 9900 | €77,490 | €97,205 | +€19,716 | +25.4% |
| Operating profit (loss) | 9901 | €68,954 | €90,664 | +€21,709 | +31.5% |
| Financial charges | 65/66B | €135 | €131 | -€4 | -2.9% |
| Recurring financial charges | 65 | €135 | €131 | -€4 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €68,819 | €90,533 | +€21,713 | +31.6% |
| Income taxes | 67/77 | €16,341 | €18,310 | +€1,969 | +12.0% |
| Profit (loss) for the period | 9904 | €52,478 | €72,222 | +€19,744 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,478 | €72,222 | +€19,744 | +37.6% |
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 28 October 2026 via checked.be.