LIMPIAR: 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.
LIMPIAR
Largest movements
- Receivables within one year -€26,441
down €26,441 (-99.0%), from €26,720 to €279
of which Other amounts receivable: -€25,406
- Tangible fixed assets +€10,860
up €10,860 (+3.8%), from €285,087 to €295,947
of which Furniture and vehicles: +€10,860
- Debts after one year -€11,507
down €11,507 (-10.5%), from €109,645 to €98,138
- Reserves -€5,404
down €5,404 (-10.7%), from €50,459 to €45,055
- Tax, wage and social debts +€4,429
up €4,429 (+43.3%), from €10,223 to €14,652
- Other debts -€3,500
down €3,500 (-50.0%), from €7,000 to €3,500
- Gross operating margin +€4,525
up €4,525 (+18.0%), from €25,077 to €29,602
- Taxes +€2,916
up €2,916 (+53.1%), from €5,496 to €8,412
- Depreciation +€2,440
new in 2025: €2,440
- Financial charges -€2,173
down €2,173 (-47.8%), from €4,548 to €2,375
- Financial income -€959
no longer reported in 2025 (was €959)
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 | €316,284 | €299,995 | -€16,289 | -5.2% |
| Fixed assets | 21/28 | €285,087 | €295,947 | +€10,860 | +3.8% |
| Tangible fixed assets | 22/27 | €285,087 | €295,947 | +€10,860 | +3.8% |
| Land and buildings | 22 | €285,087 | €285,087 | = | 0.0% |
| Furniture and vehicles | 24 | - | €10,860 | +€10,860 | |
| Current assets | 29/58 | €31,197 | €4,048 | -€27,149 | -87.0% |
| Amounts receivable within one year | 40/41 | €26,720 | €279 | -€26,441 | -99.0% |
| Trade receivables | 40 | €1,035 | - | -€1,035 | |
| Other amounts receivable | 41 | €25,685 | €279 | -€25,406 | -98.9% |
| Cash at bank and in hand | 54/58 | €4,278 | €3,748 | -€530 | -12.4% |
| Deferred charges and accrued income | 490/1 | €199 | €21 | -€178 | -89.4% |
| Total equity and liabilities | 10/49 | €316,284 | €299,995 | -€16,289 | -5.2% |
| Equity | 10/15 | €175,782 | €170,378 | -€5,404 | -3.1% |
| Contributions | 10/11 | €12,750 | €12,750 | = | 0.0% |
| Reserves | 13 | €50,459 | €45,055 | -€5,404 | -10.7% |
| Distributable reserves | 133 | €50,459 | €45,055 | -€5,404 | -10.7% |
| Profit (loss) carried forward | 14 | €112,573 | €112,573 | = | 0.0% |
| Amounts payable | 17/49 | €140,502 | €129,617 | -€10,885 | -7.7% |
| Amounts payable after more than one year | 17 | €109,645 | €98,138 | -€11,507 | -10.5% |
| Financial debts | 170/4 | €109,645 | €98,138 | -€11,507 | -10.5% |
| Amounts payable within one year | 42/48 | €30,857 | €31,479 | +€622 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €12,418 | €12,456 | +€38 | +0.3% |
| Trade debts | 44 | €1,216 | €871 | -€345 | -28.4% |
| Suppliers | 440/4 | €1,216 | €871 | -€345 | -28.4% |
| Taxes, remuneration and social security | 45 | €10,223 | €14,652 | +€4,429 | +43.3% |
| Taxes | 450/3 | €10,223 | €14,652 | +€4,429 | +43.3% |
| Other amounts payable | 47/48 | €7,000 | €3,500 | -€3,500 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,440 | +€2,440 | |
| Other operating charges | 640/8 | €2,512 | €1,779 | -€733 | -29.2% |
| Gross operating margin | 9900 | €25,077 | €29,602 | +€4,525 | +18.0% |
| Operating profit (loss) | 9901 | €22,565 | €25,383 | +€2,818 | +12.5% |
| Financial income | 75/76B | €959 | - | -€959 | |
| Recurring financial income | 75 | €959 | - | -€959 | |
| Financial charges | 65/66B | €4,548 | €2,375 | -€2,173 | -47.8% |
| Recurring financial charges | 65 | €4,548 | €2,375 | -€2,173 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €18,976 | €23,008 | +€4,032 | +21.2% |
| Income taxes | 67/77 | €5,496 | €8,412 | +€2,916 | +53.1% |
| Profit (loss) for the period | 9904 | €13,480 | €14,596 | +€1,116 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,480 | €14,596 | +€1,116 | +8.3% |
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 3 October 2026 via checked.be.