LIMONTE: 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.
LIMONTE
Largest movements
- Tangible fixed assets +€77,360
up €77,360 (+12.9%), from €599,981 to €677,342
of which Furniture and vehicles: +€40,233
- Receivables within one year -€19,860
down €19,860 (-34.3%), from €57,905 to €38,045
of which Trade receivables: -€21,931
- Intangible fixed assets -€18,367
down €18,367 (-80.3%), from €22,867 to €4,500
- Current portion of long-term debt +€59,460
up €59,460 (+439.8%), from €13,519 to €72,980
- Reserves +€38,957
up €38,957 (+21.6%), from €180,410 to €219,366
of which Distributable reserves: +€29,103
- Debts after one year -€27,215
down €27,215 (-10.7%), from €253,822 to €226,608
- Other debts -€22,979
down €22,979 (-13.2%), from €173,577 to €150,598
- Gross operating margin +€12,480
up €12,480 (+9.4%), from €133,444 to €145,925
- Depreciation +€12,171
up €12,171 (+21.4%), from €56,883 to €69,053
- Taxes -€4,678
down €4,678 (-24.8%), from €18,876 to €14,198
- Financial charges -€2,274
down €2,274 (-11.3%), from €20,194 to €17,920
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 | €773,939 | €818,824 | +€44,885 | +5.8% |
| Fixed assets | 21/28 | €622,848 | €681,842 | +€58,993 | +9.5% |
| Intangible fixed assets | 21 | €22,867 | €4,500 | -€18,367 | -80.3% |
| Tangible fixed assets | 22/27 | €599,981 | €677,342 | +€77,360 | +12.9% |
| Land and buildings | 22 | €578,404 | €615,541 | +€37,138 | +6.4% |
| Plant, machinery and equipment | 23 | €3,694 | €4,530 | +€835 | +22.6% |
| Furniture and vehicles | 24 | €11,457 | €51,690 | +€40,233 | +351.2% |
| Other tangible fixed assets | 26 | €6,426 | €5,580 | -€846 | -13.2% |
| Current assets | 29/58 | €151,091 | €136,983 | -€14,108 | -9.3% |
| Amounts receivable within one year | 40/41 | €57,905 | €38,045 | -€19,860 | -34.3% |
| Trade receivables | 40 | €48,186 | €26,255 | -€21,931 | -45.5% |
| Other amounts receivable | 41 | €9,719 | €11,791 | +€2,071 | +21.3% |
| Current investments | 50/53 | €49,268 | €50,000 | +€732 | +1.5% |
| Cash at bank and in hand | 54/58 | €35,637 | €37,251 | +€1,614 | +4.5% |
| Deferred charges and accrued income | 490/1 | €8,281 | €11,687 | +€3,406 | +41.1% |
| Total equity and liabilities | 10/49 | €773,939 | €818,824 | +€44,885 | +5.8% |
| Equity | 10/15 | €292,810 | €331,766 | +€38,957 | +13.3% |
| Contributions | 10/11 | €112,400 | €112,400 | = | 0.0% |
| Reserves | 13 | €180,410 | €219,366 | +€38,957 | +21.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €29,737 | €39,591 | +€9,854 | +33.1% |
| Distributable reserves | 133 | €150,673 | €179,776 | +€29,103 | +19.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | - | €3,285 | +€3,285 | |
| Deferred taxes | 168 | - | €3,285 | +€3,285 | |
| Amounts payable | 17/49 | €481,129 | €483,773 | +€2,644 | +0.5% |
| Amounts payable after more than one year | 17 | €253,822 | €226,608 | -€27,215 | -10.7% |
| Financial debts | 170/4 | €253,822 | €226,608 | -€27,215 | -10.7% |
| Amounts payable within one year | 42/48 | €211,845 | €244,633 | +€32,788 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €13,519 | €72,980 | +€59,460 | +439.8% |
| Trade debts | 44 | €11,697 | €12,337 | +€640 | +5.5% |
| Suppliers | 440/4 | €11,697 | €12,337 | +€640 | +5.5% |
| Taxes, remuneration and social security | 45 | €13,052 | €8,719 | -€4,333 | -33.2% |
| Taxes | 450/3 | €13,052 | €8,719 | -€4,333 | -33.2% |
| Other amounts payable | 47/48 | €173,577 | €150,598 | -€22,979 | -13.2% |
| Accrued charges and deferred income | 492/3 | €15,462 | €12,533 | -€2,930 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,883 | €69,053 | +€12,171 | +21.4% |
| Other operating charges | 640/8 | €3,387 | €2,781 | -€606 | -17.9% |
| Gross operating margin | 9900 | €133,444 | €145,925 | +€12,480 | +9.4% |
| Operating profit (loss) | 9901 | €73,175 | €74,090 | +€916 | +1.3% |
| Financial income | 75/76B | €1,330 | €269 | -€1,061 | -79.8% |
| Recurring financial income | 75 | €1,330 | €269 | -€1,061 | -79.8% |
| Financial charges | 65/66B | €20,194 | €17,920 | -€2,274 | -11.3% |
| Recurring financial charges | 65 | €20,194 | €17,920 | -€2,274 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €54,310 | €56,440 | +€2,129 | +3.9% |
| Transfer from deferred taxes | 780 | - | €109 | +€109 | |
| Transfer to deferred taxes | 680 | - | €3,394 | +€3,394 | |
| Income taxes | 67/77 | €18,876 | €14,198 | -€4,678 | -24.8% |
| Profit (loss) for the period | 9904 | €35,434 | €38,957 | +€3,522 | +9.9% |
| Transfer from tax-exempt reserves | 789 | - | €327 | +€327 | |
| Transfer to tax-exempt reserves | 689 | - | €10,181 | +€10,181 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,434 | €29,103 | -€6,332 | -17.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.