Limpens - Roux: 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 - Roux
Largest movements
- Cash +€117,361
up €117,361 (+237%), from €49,552 to €166,913
mainly Net result for the year (+€145,530) and Depreciation (+€16,804)
- Tangible fixed assets +€28,196
up €28,196 (+15.1%), from €186,455 to €214,651
of which Furniture and vehicles: +€43,747
- Receivables within one year +€21,793
up €21,793 (+1,315%), from €1,657 to €23,450
of which Trade receivables: +€22,609
- Current investments +€10,000
up €10,000 (+5.6%), from €180,000 to €190,000
- Reserves +€145,530
up €145,530 (+37.3%), from €390,286 to €535,816
- Short-term financial debts +€13,507
new in 2025: €13,507
- Other debts +€12,824
up €12,824 (+155%), from €8,292 to €21,117
- Tax, wage and social debts +€7,458
new in 2025: €7,458
- Gross operating margin +€193,185
up €193,185 (+1,067%), from €18,099 to €211,284
- Taxes +€48,299
up €48,299 (+40,357%), from €120 to €48,419
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 | €417,665 | €596,995 | +€179,330 | +42.9% |
| Fixed assets | 21/28 | €186,455 | €214,651 | +€28,196 | +15.1% |
| Tangible fixed assets | 22/27 | €186,455 | €214,651 | +€28,196 | +15.1% |
| Land and buildings | 22 | €186,455 | €170,904 | -€15,551 | -8.3% |
| Furniture and vehicles | 24 | - | €43,747 | +€43,747 | |
| Current assets | 29/58 | €231,210 | €382,344 | +€151,135 | +65.4% |
| Amounts receivable within one year | 40/41 | €1,657 | €23,450 | +€21,793 | +1,315% |
| Trade receivables | 40 | €841 | €23,450 | +€22,609 | +2,687% |
| Other amounts receivable | 41 | €816 | - | -€816 | |
| Current investments | 50/53 | €180,000 | €190,000 | +€10,000 | +5.6% |
| Cash at bank and in hand | 54/58 | €49,552 | €166,913 | +€117,361 | +237% |
| Deferred charges and accrued income | 490/1 | - | €1,981 | +€1,981 | |
| Total equity and liabilities | 10/49 | €417,665 | €596,995 | +€179,330 | +42.9% |
| Equity | 10/15 | €408,214 | €553,744 | +€145,530 | +35.7% |
| Contributions | 10/11 | €17,928 | €17,928 | = | 0.0% |
| Reserves | 13 | €390,286 | €535,816 | +€145,530 | +37.3% |
| Distributable reserves | 133 | €390,286 | €535,816 | +€145,530 | +37.3% |
| Amounts payable | 17/49 | €9,451 | €43,251 | +€33,801 | +358% |
| Amounts payable within one year | 42/48 | €8,292 | €42,082 | +€33,789 | +407% |
| Financial debts | 43 | - | €13,507 | +€13,507 | |
| Credit institutions | 430/8 | - | €13,507 | +€13,507 | |
| Taxes, remuneration and social security | 45 | - | €7,458 | +€7,458 | |
| Taxes | 450/3 | - | €7,458 | +€7,458 | |
| Other amounts payable | 47/48 | €8,292 | €21,117 | +€12,824 | +155% |
| Accrued charges and deferred income | 492/3 | €1,158 | €1,170 | +€11 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,855 | €16,804 | -€51 | -0.3% |
| Other operating charges | 640/8 | €2,776 | €2,914 | +€138 | +5.0% |
| Gross operating margin | 9900 | €18,099 | €211,284 | +€193,185 | +1,067% |
| Operating profit (loss) | 9901 | -€1,532 | €191,566 | +€193,098 | |
| Financial income | 75/76B | €3,119 | €3,203 | +€84 | +2.7% |
| Recurring financial income | 75 | €3,119 | €3,203 | +€84 | +2.7% |
| Financial charges | 65/66B | €270 | €820 | +€550 | +204% |
| Recurring financial charges | 65 | €270 | €820 | +€550 | +204% |
| Profit (loss) for the period before taxes | 9903 | €1,316 | €193,949 | +€192,632 | +14,632% |
| Income taxes | 67/77 | €120 | €48,419 | +€48,299 | +40,357% |
| Profit (loss) for the period | 9904 | €1,197 | €145,530 | +€144,333 | +12,060% |
| Profit (loss) for the period to be appropriated | 9905 | €1,197 | €145,530 | +€144,333 | +12,060% |
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 22 October 2026 via checked.be.