Limpa: 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.
Limpa
Largest movements
- Tangible fixed assets -€17,600
down €17,600 (-3.8%), from €460,559 to €442,959
of which Land and buildings: -€17,411
- Profit (loss) carried forward -€28,782
down €28,782 (-9.6%), from -€298,493 to -€327,276
- Other debts +€13,752
up €13,752 (+11.7%), from €117,220 to €130,972
- Gross operating margin +€3,643
up €3,643 (+21.0%), from €17,386 to €21,028
- Depreciation +€2,408
up €2,408 (+5.6%), from €43,044 to €45,452
- Other operating charges +€358
up €358 (+6.0%), from €5,960 to €6,317
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 | €463,748 | €447,056 | -€16,692 | -3.6% |
| Fixed assets | 21/28 | €460,559 | €442,959 | -€17,600 | -3.8% |
| Tangible fixed assets | 22/27 | €460,559 | €442,959 | -€17,600 | -3.8% |
| Land and buildings | 22 | €460,370 | €442,959 | -€17,411 | -3.8% |
| Plant, machinery and equipment | 23 | €95 | - | -€95 | |
| Furniture and vehicles | 24 | €95 | - | -€95 | |
| Current assets | 29/58 | €3,189 | €4,096 | +€908 | +28.5% |
| Amounts receivable within one year | 40/41 | €3 | €3 | = | 0.0% |
| Other amounts receivable | 41 | €3 | €3 | = | 0.0% |
| Current investments | 50/53 | €500 | €500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,179 | €3,083 | +€904 | +41.5% |
| Deferred charges and accrued income | 490/1 | €507 | €511 | +€4 | +0.7% |
| Total equity and liabilities | 10/49 | €463,748 | €447,056 | -€16,692 | -3.6% |
| Equity | 10/15 | €336,724 | €306,529 | -€30,195 | -9.0% |
| Contributions | 10/11 | €115,000 | €115,000 | = | 0.0% |
| Revaluation surpluses | 12 | €467,905 | €467,905 | = | 0.0% |
| Reserves | 13 | €52,312 | €50,900 | -€1,413 | -2.7% |
| Tax-exempt reserves | 132 | €30,025 | €28,612 | -€1,413 | -4.7% |
| Distributable reserves | 133 | €22,288 | €22,288 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€298,493 | -€327,276 | -€28,782 | -9.6% |
| Provisions and deferred taxes | 16 | €7,627 | €6,824 | -€803 | -10.5% |
| Deferred taxes | 168 | €7,627 | €6,824 | -€803 | -10.5% |
| Amounts payable | 17/49 | €119,398 | €133,703 | +€14,305 | +12.0% |
| Amounts payable after more than one year | 17 | €1,135 | €1,075 | -€60 | -5.3% |
| Other amounts payable | 178/9 | €1,135 | €1,075 | -€60 | -5.3% |
| Amounts payable within one year | 42/48 | €117,473 | €131,780 | +€14,307 | +12.2% |
| Trade debts | 44 | €253 | €807 | +€555 | +219.6% |
| Suppliers | 440/4 | €253 | €807 | +€555 | +219.6% |
| Other amounts payable | 47/48 | €117,220 | €130,972 | +€13,752 | +11.7% |
| Accrued charges and deferred income | 492/3 | €790 | €848 | +€58 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,044 | €45,452 | +€2,408 | +5.6% |
| Other operating charges | 640/8 | €5,960 | €6,317 | +€358 | +6.0% |
| Gross operating margin | 9900 | €17,386 | €21,028 | +€3,643 | +21.0% |
| Operating profit (loss) | 9901 | -€31,618 | -€30,741 | +€877 | +2.8% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €329 | €257 | -€73 | -22.1% |
| Recurring financial charges | 65 | €329 | €257 | -€73 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | -€31,937 | -€30,998 | +€939 | +2.9% |
| Transfer from deferred taxes | 780 | €803 | €803 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€31,134 | -€30,195 | +€939 | +3.0% |
| Transfer from tax-exempt reserves | 789 | €1,413 | €1,413 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,722 | -€28,782 | +€939 | +3.2% |
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 5 October 2026 via checked.be.