LIMPIDUS PRO: 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.
LIMPIDUS PRO
Largest movements
- Receivables within one year +€39,535
up €39,535 (+120.2%), from €32,891 to €72,426
of which Other amounts receivable: +€35,527
- Tangible fixed assets +€1,098
up €1,098 (+137.6%), from €798 to €1,896
- Other debts +€38,421
up €38,421 (+305.4%), from €12,579 to €51,000
- Tax, wage and social debts +€6,493
up €6,493 (+53.0%), from €12,253 to €18,746
- Contributions -€6,100
down €6,100 (-98.4%), from €6,200 to €100
- Profit (loss) carried forward +€4,635
new in 2024: €4,635
- Trade debts -€2,547
down €2,547 (-78.0%), from €3,265 to €718
- Gross operating margin +€55,610
up €55,610 (+291.1%), from €19,104 to €74,714
- Taxes +€10,455
up €10,455 (+216.5%), from €4,830 to €15,285
- Financial charges +€2,095
up €2,095 (+309.0%), from €678 to €2,773
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,029 | €75,931 | +€40,902 | +116.8% |
| Fixed assets | 21/28 | €798 | €1,896 | +€1,098 | +137.6% |
| Tangible fixed assets | 22/27 | €798 | €1,896 | +€1,098 | +137.6% |
| Furniture and vehicles | 24 | €798 | €1,896 | +€1,098 | +137.6% |
| Current assets | 29/58 | €34,231 | €74,035 | +€39,804 | +116.3% |
| Amounts receivable within one year | 40/41 | €32,891 | €72,426 | +€39,535 | +120.2% |
| Trade receivables | 40 | €2,748 | €6,756 | +€4,008 | +145.9% |
| Other amounts receivable | 41 | €30,143 | €65,670 | +€35,527 | +117.9% |
| Cash at bank and in hand | 54/58 | €644 | €886 | +€242 | +37.6% |
| Deferred charges and accrued income | 490/1 | €696 | €723 | +€27 | +3.9% |
| Total equity and liabilities | 10/49 | €35,029 | €75,931 | +€40,902 | +116.8% |
| Equity | 10/15 | €6,200 | €4,735 | -€1,465 | -23.6% |
| Contributions | 10/11 | €6,200 | €100 | -€6,100 | -98.4% |
| Profit (loss) carried forward | 14 | - | €4,635 | +€4,635 | |
| Amounts payable | 17/49 | €28,829 | €71,196 | +€42,367 | +147.0% |
| Amounts payable within one year | 42/48 | €28,097 | €70,464 | +€42,367 | +150.8% |
| Trade debts | 44 | €3,265 | €718 | -€2,547 | -78.0% |
| Suppliers | 440/4 | €3,265 | €718 | -€2,547 | -78.0% |
| Taxes, remuneration and social security | 45 | €12,253 | €18,746 | +€6,493 | +53.0% |
| Taxes | 450/3 | €12,253 | €18,746 | +€6,493 | +53.0% |
| Other amounts payable | 47/48 | €12,579 | €51,000 | +€38,421 | +305.4% |
| Accrued charges and deferred income | 492/3 | €732 | €732 | = | 0.0% |
| Non-recurring operating income | 76A | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €762 | €485 | -€277 | -36.4% |
| Other operating charges | 640/8 | €800 | €536 | -€264 | -33.0% |
| Gross operating margin | 9900 | €19,104 | €74,714 | +€55,610 | +291.1% |
| Operating profit (loss) | 9901 | €17,542 | €73,693 | +€56,151 | +320.1% |
| Financial charges | 65/66B | €678 | €2,773 | +€2,095 | +309.0% |
| Recurring financial charges | 65 | €678 | €2,773 | +€2,095 | +309.0% |
| Profit (loss) for the period before taxes | 9903 | €16,864 | €70,920 | +€54,056 | +320.5% |
| Income taxes | 67/77 | €4,830 | €15,285 | +€10,455 | +216.5% |
| Profit (loss) for the period | 9904 | €12,034 | €55,635 | +€43,601 | +362.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,034 | €55,635 | +€43,601 | +362.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.