LIMPENS ENGINEERING & CONSULTING: 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.
LIMPENS ENGINEERING & CONSULTING
Largest movements
- Receivables within one year -€299,177
down €299,177 (-81.2%), from €368,630 to €69,453
of which Other amounts receivable: -€289,761
- Current investments +€183,752
up €183,752 (+36.3%), from €505,851 to €689,603
- Financial fixed assets +€110,000
up €110,000 (+20.4%), from €538,344 to €648,344
- Cash +€87,221
up €87,221 (+40.6%), from €214,792 to €302,012
mainly Receivables within one year (+€299,177) and Debts after one year (+€217,986)
- Other debts -€242,858
down €242,858 (-96.7%), from €251,032 to €8,174
- Debts after one year +€217,986
up €217,986 (+109%), from €200,044 to €418,030
- Reserves +€75,668
up €75,668 (+7.6%), from €1.0m to €1.1m
of which Distributable reserves: +€75,668
- Tax, wage and social debts -€24,419
down €24,419 (-46.7%), from €52,255 to €27,836
of which Taxes: -€18,525
- Accrued charges and deferred income +€20,422
up €20,422 (+69.3%), from €29,450 to €49,873
- Financial income -€303,560
down €303,560 (-96.9%), from €313,299 to €9,740
- Taxes -€23,854
down €23,854 (-33.6%), from €71,093 to €47,240
- Financial charges +€9,304
up €9,304 (+64.8%), from €14,360 to €23,664
- Depreciation -€6,338
down €6,338 (-31.2%), from €20,315 to €13,977
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 | €1,733,963 | €1,796,456 | +€62,493 | +3.6% |
| Fixed assets | 21/28 | €642,188 | €734,264 | +€92,076 | +14.3% |
| Intangible fixed assets | 21 | €58,504 | €47,797 | -€10,706 | -18.3% |
| Tangible fixed assets | 22/27 | €45,340 | €38,122 | -€7,218 | -15.9% |
| Land and buildings | 22 | €26,168 | €26,168 | = | 0.0% |
| Plant, machinery and equipment | 23 | €9,522 | €10,041 | +€519 | +5.5% |
| Furniture and vehicles | 24 | €9,651 | €1,914 | -€7,737 | -80.2% |
| Financial fixed assets | 28 | €538,344 | €648,344 | +€110,000 | +20.4% |
| Current assets | 29/58 | €1,091,775 | €1,062,192 | -€29,583 | -2.7% |
| Amounts receivable within one year | 40/41 | €368,630 | €69,453 | -€299,177 | -81.2% |
| Trade receivables | 40 | €68,630 | €59,214 | -€9,416 | -13.7% |
| Other amounts receivable | 41 | €300,000 | €10,239 | -€289,761 | -96.6% |
| Current investments | 50/53 | €505,851 | €689,603 | +€183,752 | +36.3% |
| Cash at bank and in hand | 54/58 | €214,792 | €302,012 | +€87,221 | +40.6% |
| Deferred charges and accrued income | 490/1 | €2,503 | €1,124 | -€1,379 | -55.1% |
| Total equity and liabilities | 10/49 | €1,733,963 | €1,796,456 | +€62,493 | +3.6% |
| Equity | 10/15 | €1,101,103 | €1,176,771 | +€75,668 | +6.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,001,103 | €1,076,771 | +€75,668 | +7.6% |
| Tax-exempt reserves | 132 | €8,652 | €8,652 | = | 0.0% |
| Distributable reserves | 133 | €992,451 | €1,068,119 | +€75,668 | +7.6% |
| Amounts payable | 17/49 | €632,860 | €619,684 | -€13,175 | -2.1% |
| Amounts payable after more than one year | 17 | €200,044 | €418,030 | +€217,986 | +109% |
| Financial debts | 170/4 | €200,044 | €418,030 | +€217,986 | +109% |
| Amounts payable within one year | 42/48 | €403,366 | €151,781 | -€251,584 | -62.4% |
| Current portion of amounts payable after more than one year | 42 | €51,722 | €67,400 | +€15,678 | +30.3% |
| Financial debts | 43 | €13,333 | €28,993 | +€15,660 | +117% |
| Credit institutions | 430/8 | €13,333 | €28,993 | +€15,660 | +117% |
| Trade debts | 44 | €35,023 | €19,377 | -€15,646 | -44.7% |
| Suppliers | 440/4 | €35,023 | €19,377 | -€15,646 | -44.7% |
| Taxes, remuneration and social security | 45 | €52,255 | €27,836 | -€24,419 | -46.7% |
| Taxes | 450/3 | €46,361 | €27,836 | -€18,525 | -40.0% |
| Remuneration and social security | 454/9 | €5,894 | - | -€5,894 | |
| Other amounts payable | 47/48 | €251,032 | €8,174 | -€242,858 | -96.7% |
| Accrued charges and deferred income | 492/3 | €29,450 | €49,873 | +€20,422 | +69.3% |
| Non-recurring operating income | 76A | - | €9,045 | +€9,045 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,315 | €13,977 | -€6,338 | -31.2% |
| Other operating charges | 640/8 | €1,935 | €1,132 | -€803 | -41.5% |
| Gross operating margin | 9900 | €151,423 | €151,941 | +€517 | +0.3% |
| Operating profit (loss) | 9901 | €129,173 | €136,832 | +€7,659 | +5.9% |
| Financial income | 75/76B | €313,299 | €9,740 | -€303,560 | -96.9% |
| Recurring financial income | 75 | €313,299 | €9,740 | -€303,560 | -96.9% |
| Financial charges | 65/66B | €14,360 | €23,664 | +€9,304 | +64.8% |
| Recurring financial charges | 65 | €14,360 | €23,664 | +€9,304 | +64.8% |
| Profit (loss) for the period before taxes | 9903 | €428,112 | €122,908 | -€305,205 | -71.3% |
| Income taxes | 67/77 | €71,093 | €47,240 | -€23,854 | -33.6% |
| Profit (loss) for the period | 9904 | €357,019 | €75,668 | -€281,351 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €357,019 | €75,668 | -€281,351 | -78.8% |
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 15 October 2026 via checked.be.