LIMPIDO: 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.
LIMPIDO
Largest movements
- Stocks and contracts +€39,434
up €39,434 (+133%), from €29,681 to €69,115
- Tangible fixed assets -€10,604
down €10,604 (-37.1%), from €28,593 to €17,989
of which Furniture and vehicles: -€9,211
- Receivables within one year +€2,890
up €2,890 (+23.5%), from €12,295 to €15,185
of which Trade receivables: +€2,923
- Cash +€1,179
up €1,179 (+15.5%), from €7,582 to €8,761
mainly Trade debts (+€35,864) and Depreciation (+€10,604)
- Trade debts +€35,864
up €35,864 (+210%), from €17,064 to €52,928
- Other debts -€9,348
down €9,348 (-27.6%), from €33,835 to €24,487
- Tax, wage and social debts +€5,328
up €5,328 (+40.6%), from €13,117 to €18,445
- Profit (loss) carried forward +€5,167
up €5,167 (+8.7%), from -€59,686 to -€54,519
- Current portion of long-term debt -€3,203
down €3,203 (-91.4%), from €3,503 to €301
- Gross operating margin +€59,647
up €59,647, from -€18,397 to €41,250
- Staff costs +€7,232
up €7,232 (+318%), from €2,271 to €9,502
- Taxes +€5,572
up €5,572 (+702%), from €794 to €6,366
- Financial income +€929
up €929 (+6,818%), from €14 to €942
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 | €79,074 | €112,114 | +€33,040 | +41.8% |
| Fixed assets | 21/28 | €28,833 | €18,229 | -€10,604 | -36.8% |
| Tangible fixed assets | 22/27 | €28,593 | €17,989 | -€10,604 | -37.1% |
| Furniture and vehicles | 24 | €27,196 | €17,986 | -€9,211 | -33.9% |
| Other tangible fixed assets | 26 | €1,397 | €3 | -€1,393 | -99.8% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €50,241 | €93,885 | +€43,644 | +86.9% |
| Stocks and contracts in progress | 3 | €29,681 | €69,115 | +€39,434 | +133% |
| Stocks | 30/36 | €29,681 | €69,115 | +€39,434 | +133% |
| Amounts receivable within one year | 40/41 | €12,295 | €15,185 | +€2,890 | +23.5% |
| Trade receivables | 40 | €12,262 | €15,185 | +€2,923 | +23.8% |
| Other amounts receivable | 41 | €33 | - | -€33 | |
| Cash at bank and in hand | 54/58 | €7,582 | €8,761 | +€1,179 | +15.5% |
| Deferred charges and accrued income | 490/1 | €683 | €824 | +€142 | +20.8% |
| Total equity and liabilities | 10/49 | €79,074 | €112,114 | +€33,040 | +41.8% |
| Equity | 10/15 | -€39,505 | -€34,337 | +€5,167 | +13.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €182 | €182 | = | 0.0% |
| Distributable reserves | 133 | €182 | €182 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,686 | -€54,519 | +€5,167 | +8.7% |
| Amounts payable | 17/49 | €118,578 | €146,451 | +€27,872 | +23.5% |
| Amounts payable after more than one year | 17 | €301 | - | -€301 | |
| Financial debts | 170/4 | €301 | - | -€301 | |
| Amounts payable within one year | 42/48 | €117,520 | €146,161 | +€28,641 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | €3,503 | €301 | -€3,203 | -91.4% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €17,064 | €52,928 | +€35,864 | +210% |
| Suppliers | 440/4 | €17,064 | €52,928 | +€35,864 | +210% |
| Taxes, remuneration and social security | 45 | €13,117 | €18,445 | +€5,328 | +40.6% |
| Taxes | 450/3 | €13,117 | €18,445 | +€5,328 | +40.6% |
| Other amounts payable | 47/48 | €33,835 | €24,487 | -€9,348 | -27.6% |
| Accrued charges and deferred income | 492/3 | €758 | €290 | -€468 | -61.7% |
| Remuneration, social security and pensions | 62 | €2,271 | €9,502 | +€7,232 | +318% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,999 | €10,604 | -€395 | -3.6% |
| Other operating charges | 640/8 | €3,733 | €3,412 | -€322 | -8.6% |
| Gross operating margin | 9900 | -€18,397 | €41,250 | +€59,647 | |
| Operating profit (loss) | 9901 | -€35,400 | €17,731 | +€53,132 | |
| Financial income | 75/76B | €14 | €942 | +€929 | +6,818% |
| Recurring financial income | 75 | €14 | €942 | +€929 | +6,818% |
| Financial charges | 65/66B | €6,844 | €7,140 | +€297 | +4.3% |
| Recurring financial charges | 65 | €6,844 | €7,140 | +€297 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | -€42,230 | €11,533 | +€53,763 | |
| Income taxes | 67/77 | €794 | €6,366 | +€5,572 | +702% |
| Profit (loss) for the period | 9904 | -€43,024 | €5,167 | +€48,192 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,024 | €5,167 | +€48,192 |
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 19 October 2026 via checked.be.