Limyè: 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.
Limyè
Largest movements
- Receivables within one year +€40,701
up €40,701 (+59.2%), from €68,799 to €109,500
of which Trade receivables: +€32,391
- Cash -€36,383
down €36,383 (-9.5%), from €382,753 to €346,370
mainly Contributions, distributions and other (-€70,600) and Receivables within one year (-€40,701)
- Trade debts +€38,152
up €38,152 (+204%), from €18,712 to €56,865
- Profit (loss) carried forward -€32,584
down €32,584 (-6.8%), from €480,427 to €447,843
- Tax, wage and social debts -€18,212
down €18,212 (-48.1%), from €37,861 to €19,649
of which Taxes: -€22,639
- Other debts +€12,026
up €12,026 (+11.8%), from €102,321 to €114,346
- Staff costs +€9,667
up €9,667 (+61.4%), from €15,734 to €25,401
- Other operating charges -€5,536
down €5,536 (-63.1%), from €8,779 to €3,243
- Gross operating margin +€3,418
up €3,418 (+3.9%), from €86,770 to €90,188
- Financial charges +€2,370
up €2,370 (+66.0%), from €3,591 to €5,961
- Financial income +€1,188
up €1,188 (+31.2%), from €3,802 to €4,991
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 | €766,296 | €762,688 | -€3,608 | -0.5% |
| Fixed assets | 21/28 | €310,381 | €306,273 | -€4,109 | -1.3% |
| Intangible fixed assets | 21 | - | €2,168 | +€2,168 | |
| Tangible fixed assets | 22/27 | €171,450 | €165,173 | -€6,277 | -3.7% |
| Land and buildings | 22 | €170,317 | €159,155 | -€11,163 | -6.6% |
| Furniture and vehicles | 24 | €1,133 | €156 | -€977 | -86.3% |
| Other tangible fixed assets | 26 | - | €5,863 | +€5,863 | |
| Financial fixed assets | 28 | €138,931 | €138,931 | = | 0.0% |
| Current assets | 29/58 | €455,915 | €456,416 | +€501 | +0.1% |
| Amounts receivable within one year | 40/41 | €68,799 | €109,500 | +€40,701 | +59.2% |
| Trade receivables | 40 | €49,332 | €81,724 | +€32,391 | +65.7% |
| Other amounts receivable | 41 | €19,467 | €27,777 | +€8,310 | +42.7% |
| Cash at bank and in hand | 54/58 | €382,753 | €346,370 | -€36,383 | -9.5% |
| Deferred charges and accrued income | 490/1 | €4,362 | €545 | -€3,818 | -87.5% |
| Total equity and liabilities | 10/49 | €766,296 | €762,688 | -€3,608 | -0.5% |
| Equity | 10/15 | €533,260 | €500,676 | -€32,584 | -6.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €34,283 | €34,283 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,283 | €4,283 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,283 | €4,283 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €480,427 | €447,843 | -€32,584 | -6.8% |
| Amounts payable | 17/49 | €233,036 | €262,012 | +€28,976 | +12.4% |
| Amounts payable after more than one year | 17 | €68,722 | €65,619 | -€3,102 | -4.5% |
| Financial debts | 170/4 | €68,722 | €63,188 | -€5,533 | -8.1% |
| Other amounts payable | 178/9 | - | €2,431 | +€2,431 | |
| Amounts payable within one year | 42/48 | €164,315 | €196,393 | +€32,078 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €5,421 | €5,533 | +€112 | +2.1% |
| Trade debts | 44 | €18,712 | €56,865 | +€38,152 | +204% |
| Suppliers | 440/4 | €18,712 | €56,865 | +€38,152 | +204% |
| Taxes, remuneration and social security | 45 | €37,861 | €19,649 | -€18,212 | -48.1% |
| Taxes | 450/3 | €37,861 | €15,222 | -€22,639 | -59.8% |
| Remuneration and social security | 454/9 | - | €4,427 | +€4,427 | |
| Other amounts payable | 47/48 | €102,321 | €114,346 | +€12,026 | +11.8% |
| Remuneration, social security and pensions | 62 | €15,734 | €25,401 | +€9,667 | +61.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,260 | €12,518 | -€743 | -5.6% |
| Other operating charges | 640/8 | €8,779 | €3,243 | -€5,536 | -63.1% |
| Non-recurring operating charges | 66A | €4,492 | - | -€4,492 | |
| Gross operating margin | 9900 | €86,770 | €90,188 | +€3,418 | +3.9% |
| Operating profit (loss) | 9901 | €44,505 | €49,027 | +€4,522 | +10.2% |
| Financial income | 75/76B | €3,802 | €4,991 | +€1,188 | +31.2% |
| Recurring financial income | 75 | €3,802 | €4,991 | +€1,188 | +31.2% |
| Financial charges | 65/66B | €3,591 | €5,961 | +€2,370 | +66.0% |
| Recurring financial charges | 65 | €3,591 | €5,961 | +€2,370 | +66.0% |
| Profit (loss) for the period before taxes | 9903 | €44,716 | €48,056 | +€3,340 | +7.5% |
| Income taxes | 67/77 | €11,225 | €10,040 | -€1,184 | -10.6% |
| Profit (loss) for the period | 9904 | €33,492 | €38,016 | +€4,524 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,492 | €38,016 | +€4,524 | +13.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.