Limyèsa: what changed
Limyèsa
Largest movements
- Receivables within one year -€14,535
down €14,535 (-36.4%), from €39,940 to €25,405
of which Trade receivables: -€19,386
- Cash +€8,068
up €8,068 (+55.5%), from €14,525 to €22,593
mainly Receivables within one year (+€14,535) and Net result for the year (+€9,496)
- Tangible fixed assets -€3,677
down €3,677 (-22.4%), from €16,410 to €12,733
of which Furniture and vehicles: -€2,700
- Current investments +€2,000
up €2,000 (+11.2%), from €17,802 to €19,802
- Reserves +€9,496
up €9,496 (+9.7%), from €98,038 to €107,534
- Trade debts -€8,607
down €8,607 (-87.3%), from €9,856 to €1,249
- Tax, wage and social debts -€8,536
down €8,536 (-50.8%), from €16,814 to €8,277
of which Taxes: -€5,579
- Gross operating margin -€5,339
down €5,339 (-22.5%), from €23,737 to €18,398
- Taxes -€1,071
down €1,071 (-17.6%), from €6,071 to €5,000
- Depreciation -€949
down €949 (-17.3%), from €5,495 to €4,546
- Other operating charges -€616
down €616 (-47.7%), from €1,293 to €677
- Financial income +€362
up €362 (+22.0%), from €1,645 to €2,006
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €139,520 | €132,173 | -€7,348 | -5.3% |
| Fixed assets | 21/28 | €16,410 | €12,733 | -€3,677 | -22.4% |
| Tangible fixed assets | 22/27 | €16,410 | €12,733 | -€3,677 | -22.4% |
| Furniture and vehicles | 24 | €9,580 | €6,879 | -€2,700 | -28.2% |
| Other tangible fixed assets | 26 | €6,831 | €5,853 | -€977 | -14.3% |
| Current assets | 29/58 | €123,110 | €119,440 | -€3,670 | -3.0% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,940 | €25,405 | -€14,535 | -36.4% |
| Trade receivables | 40 | €21,589 | €2,202 | -€19,386 | -89.8% |
| Other amounts receivable | 41 | €18,351 | €23,203 | +€4,852 | +26.4% |
| Current investments | 50/53 | €17,802 | €19,802 | +€2,000 | +11.2% |
| Cash at bank and in hand | 54/58 | €14,525 | €22,593 | +€8,068 | +55.5% |
| Deferred charges and accrued income | 490/1 | €843 | €1,640 | +€797 | +94.5% |
| Total equity and liabilities | 10/49 | €139,520 | €132,173 | -€7,348 | -5.3% |
| Equity | 10/15 | €112,851 | €122,347 | +€9,496 | +8.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €98,038 | €107,534 | +€9,496 | +9.7% |
| Distributable reserves | 133 | €98,038 | €107,534 | +€9,496 | +9.7% |
| Profit (loss) carried forward | 14 | €2,413 | €2,413 | = | 0.0% |
| Amounts payable | 17/49 | €26,670 | €9,826 | -€16,844 | -63.2% |
| Amounts payable within one year | 42/48 | €26,670 | €9,526 | -€17,144 | -64.3% |
| Trade debts | 44 | €9,856 | €1,249 | -€8,607 | -87.3% |
| Suppliers | 440/4 | €9,856 | €1,249 | -€8,607 | -87.3% |
| Taxes, remuneration and social security | 45 | €16,814 | €8,277 | -€8,536 | -50.8% |
| Taxes | 450/3 | €13,856 | €8,277 | -€5,579 | -40.3% |
| Remuneration and social security | 454/9 | €2,957 | - | -€2,957 | |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,495 | €4,546 | -€949 | -17.3% |
| Other operating charges | 640/8 | €1,293 | €677 | -€616 | -47.7% |
| Non-recurring operating charges | 66A | €85 | - | -€85 | |
| Gross operating margin | 9900 | €23,737 | €18,398 | -€5,339 | -22.5% |
| Operating profit (loss) | 9901 | €16,864 | €13,175 | -€3,689 | -21.9% |
| Financial income | 75/76B | €1,645 | €2,006 | +€362 | +22.0% |
| Recurring financial income | 75 | €1,645 | €2,006 | +€362 | +22.0% |
| Financial charges | 65/66B | €829 | €685 | -€144 | -17.4% |
| Recurring financial charges | 65 | €829 | €685 | -€144 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €17,680 | €14,496 | -€3,184 | -18.0% |
| Income taxes | 67/77 | €6,071 | €5,000 | -€1,071 | -17.6% |
| Profit (loss) for the period | 9904 | €11,609 | €9,496 | -€2,113 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,609 | €9,496 | -€2,113 | -18.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.