LIMPIDEV: 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.
LIMPIDEV
Largest movements
- Cash +€4,133
up €4,133 (+9.5%), from €43,496 to €47,629
mainly Net result for the year (+€19,737) and Debts after one year (+€4,798)
- Tangible fixed assets -€2,074
down €2,074 (-14.0%), from €14,865 to €12,790
of which Plant, machinery and equipment: -€14,865
- Other debts -€26,051
down €26,051 (-96.4%), from €27,024 to €973
- Reserves +€19,737
up €19,737 (+1061.1%), from €1,860 to €21,597
of which Distributable reserves: +€19,737
- Debts after one year +€4,798
new in 2025: €4,798
- Current portion of long-term debt +€3,978
new in 2025: €3,978
- Taxes +€6,612
up €6,612 (+299.1%), from €2,211 to €8,823
- Gross operating margin -€2,030
down €2,030 (-6.0%), from €34,095 to €32,065
- Depreciation -€840
down €840 (-28.8%), from €2,915 to €2,074
- Financial income +€432
new in 2025: €432
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 | €87,101 | €89,149 | +€2,048 | +2.4% |
| Fixed assets | 21/28 | €14,865 | €12,790 | -€2,074 | -14.0% |
| Tangible fixed assets | 22/27 | €14,865 | €12,790 | -€2,074 | -14.0% |
| Land and buildings | 22 | - | €12,790 | +€12,790 | |
| Plant, machinery and equipment | 23 | €14,865 | - | -€14,865 | |
| Current assets | 29/58 | €72,236 | €76,359 | +€4,123 | +5.7% |
| Amounts receivable within one year | 40/41 | €20,740 | €20,730 | -€10 | 0.0% |
| Trade receivables | 40 | €17,940 | €16,730 | -€1,210 | -6.7% |
| Other amounts receivable | 41 | €2,800 | €4,000 | +€1,200 | +42.9% |
| Current investments | 50/53 | €8,000 | €8,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €43,496 | €47,629 | +€4,133 | +9.5% |
| Total equity and liabilities | 10/49 | €87,101 | €89,149 | +€2,048 | +2.4% |
| Equity | 10/15 | €45,182 | €64,919 | +€19,737 | +43.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €21,597 | +€19,737 | +1061.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €19,737 | +€19,737 | |
| Profit (loss) carried forward | 14 | €37,122 | €37,122 | = | 0.0% |
| Amounts payable | 17/49 | €41,919 | €24,230 | -€17,689 | -42.2% |
| Amounts payable after more than one year | 17 | - | €4,798 | +€4,798 | |
| Financial debts | 170/4 | - | €4,798 | +€4,798 | |
| Amounts payable within one year | 42/48 | €41,919 | €19,432 | -€22,487 | -53.6% |
| Current portion of amounts payable after more than one year | 42 | - | €3,978 | +€3,978 | |
| Trade debts | 44 | €9,129 | €8,959 | -€171 | -1.9% |
| Suppliers | 440/4 | €9,129 | €8,959 | -€171 | -1.9% |
| Taxes, remuneration and social security | 45 | €5,765 | €5,522 | -€244 | -4.2% |
| Taxes | 450/3 | €2,298 | €2,024 | -€273 | -11.9% |
| Remuneration and social security | 454/9 | €3,467 | €3,497 | +€30 | +0.9% |
| Other amounts payable | 47/48 | €27,024 | €973 | -€26,051 | -96.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,915 | €2,074 | -€840 | -28.8% |
| Other operating charges | 640/8 | €1,040 | €1,067 | +€28 | +2.7% |
| Gross operating margin | 9900 | €34,095 | €32,065 | -€2,030 | -6.0% |
| Operating profit (loss) | 9901 | €30,141 | €28,923 | -€1,217 | -4.0% |
| Financial income | 75/76B | - | €432 | +€432 | |
| Recurring financial income | 75 | - | €432 | +€432 | |
| Financial charges | 65/66B | €455 | €795 | +€340 | +74.7% |
| Recurring financial charges | 65 | €455 | €795 | +€340 | +74.7% |
| Profit (loss) for the period before taxes | 9903 | €29,686 | €28,560 | -€1,125 | -3.8% |
| Income taxes | 67/77 | €2,211 | €8,823 | +€6,612 | +299.1% |
| Profit (loss) for the period | 9904 | €27,475 | €19,737 | -€7,738 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,475 | €19,737 | -€7,738 | -28.2% |
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 4 October 2026 via checked.be.