LIMOSORT: 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.
LIMOSORT
Largest movements
- Tangible fixed assets +€199,626
up €199,626 (+35.1%), from €568,206 to €767,831
of which Furniture and vehicles: +€205,886
- Receivables within one year +€109,560
up €109,560 (+12.1%), from €906,413 to €1.0m
of which Trade receivables: +€170,505
- Cash -€19,781
down €19,781 (-32.7%), from €60,450 to €40,669
mainly Investment in fixed assets (net) (-€414,455) and Receivables within one year (-€109,560)
- Debts after one year +€141,818
up €141,818 (+43.7%), from €324,535 to €466,352
- Other debts +€103,696
up €103,696 (+19.5%), from €533,065 to €636,761
- Current portion of long-term debt +€34,192
up €34,192 (+35.6%), from €95,990 to €130,182
- Gross operating margin +€65,018
up €65,018 (+11.3%), from €575,585 to €640,602
- Depreciation +€49,912
up €49,912 (+31.5%), from €158,244 to €208,155
- Staff costs +€19,534
up €19,534 (+5.3%), from €365,631 to €385,165
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 | €1,587,797 | €1,892,584 | +€304,787 | +19.2% |
| Fixed assets | 21/28 | €620,934 | €827,234 | +€206,300 | +33.2% |
| Tangible fixed assets | 22/27 | €568,206 | €767,831 | +€199,626 | +35.1% |
| Land and buildings | 22 | €8,298 | €16,194 | +€7,896 | +95.2% |
| Plant, machinery and equipment | 23 | €208,916 | €213,140 | +€4,224 | +2.0% |
| Furniture and vehicles | 24 | €304,739 | €510,625 | +€205,886 | +67.6% |
| Leasing and similar rights | 25 | €46,252 | €27,872 | -€18,380 | -39.7% |
| Financial fixed assets | 28 | €52,728 | €59,403 | +€6,674 | +12.7% |
| Current assets | 29/58 | €966,863 | €1,065,349 | +€98,487 | +10.2% |
| Amounts receivable within one year | 40/41 | €906,413 | €1,015,972 | +€109,560 | +12.1% |
| Trade receivables | 40 | €585,907 | €756,412 | +€170,505 | +29.1% |
| Other amounts receivable | 41 | €320,506 | €259,561 | -€60,945 | -19.0% |
| Cash at bank and in hand | 54/58 | €60,450 | €40,669 | -€19,781 | -32.7% |
| Deferred charges and accrued income | 490/1 | €0 | €8,708 | +€8,708 | |
| Total equity and liabilities | 10/49 | €1,587,797 | €1,892,584 | +€304,787 | +19.2% |
| Equity | 10/15 | €360,562 | €370,015 | +€9,453 | +2.6% |
| Contributions | 10/11 | €177,300 | €177,300 | = | 0.0% |
| Reserves | 13 | €183,262 | €192,715 | +€9,453 | +5.2% |
| Non-distributable reserves | 130/1 | €17,730 | €17,730 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,730 | €17,730 | = | 0.0% |
| Distributable reserves | 133 | €165,532 | €174,985 | +€9,453 | +5.7% |
| Amounts payable | 17/49 | €1,227,235 | €1,522,568 | +€295,334 | +24.1% |
| Amounts payable after more than one year | 17 | €324,535 | €466,352 | +€141,818 | +43.7% |
| Financial debts | 170/4 | €324,535 | €466,352 | +€141,818 | +43.7% |
| Amounts payable within one year | 42/48 | €902,700 | €1,056,216 | +€153,516 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €95,990 | €130,182 | +€34,192 | +35.6% |
| Financial debts | 43 | €150,000 | €153,370 | +€3,370 | +2.2% |
| Credit institutions | 430/8 | €150,000 | €153,370 | +€3,370 | +2.2% |
| Trade debts | 44 | €113,733 | €117,826 | +€4,093 | +3.6% |
| Suppliers | 440/4 | €113,733 | €117,826 | +€4,093 | +3.6% |
| Taxes, remuneration and social security | 45 | €9,912 | €18,076 | +€8,164 | +82.4% |
| Taxes | 450/3 | €975 | €1,787 | +€812 | +83.4% |
| Remuneration and social security | 454/9 | €8,937 | €16,289 | +€7,352 | +82.3% |
| Other amounts payable | 47/48 | €533,065 | €636,761 | +€103,696 | +19.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €365,631 | €385,165 | +€19,534 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158,244 | €208,155 | +€49,912 | +31.5% |
| Other operating charges | 640/8 | €2,351 | €5,236 | +€2,885 | +123% |
| Non-recurring operating charges | 66A | €6,815 | €0 | -€6,815 | -100% |
| Gross operating margin | 9900 | €575,585 | €640,602 | +€65,018 | +11.3% |
| Operating profit (loss) | 9901 | €42,544 | €42,046 | -€498 | -1.2% |
| Financial income | 75/76B | €974 | €594 | -€380 | -39.0% |
| Recurring financial income | 75 | €974 | €594 | -€380 | -39.0% |
| Financial charges | 65/66B | €23,188 | €26,432 | +€3,244 | +14.0% |
| Recurring financial charges | 65 | €23,188 | €26,432 | +€3,244 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €20,330 | €16,209 | -€4,121 | -20.3% |
| Income taxes | 67/77 | €4,748 | €6,756 | +€2,007 | +42.3% |
| Profit (loss) for the period | 9904 | €15,582 | €9,453 | -€6,128 | -39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,582 | €9,453 | -€6,128 | -39.3% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.