LOCO LIMON: 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.
What changed
LOCO LIMON
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€97,430
2024 · €91,826+€5,605
Equity
€1.0m
2024 · €912,220+€97,430
Cash
€658,077
2024 · €391,715+€266,362
Balance sheet total
€1.2m
2024 · €1.1m+€80,639
Largest movements
Assets
- Cash +€266,362
up €266,362 (+68.0%), from €391,715 to €658,077
mainly Current investments (+€182,367) and Net result for the year (+€97,430)
- Current investments -€182,367
down €182,367 (-40.5%), from €450,183 to €267,817
Equity and liabilities
- Reserves +€95,500
up €95,500 (+98.5%), from €97,000 to €192,500
- Debts after one year -€19,046
down €19,046 (-11.7%), from €163,135 to €144,089
Income statement
- Financial income +€18,071
up €18,071 (+240%), from €7,519 to €25,591
- Taxes +€14,405
up €14,405 (+54.6%), from €26,383 to €40,788
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.
Result 2024
€91,826
Gross operating margin
+€918
Other operating charges
+€183
Financial income
+€18,071
Financial charges
+€837
Taxes
-€14,405
Result 2025
€97,430
raises the resultlowers the result
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.
From operations
+€109,353
Investment
+€177,744
Financing
-€20,735
Cash 2024
€391,715
From operations (derived)
+€109,353
Net result for the year
+€97,430
Depreciation
+€7,487
Receivables within one year
-€2,167
Deferred charges and accrued income
+€2,659
Trade debts
+€1,903
Tax, wage and social debts
+€2,041
Investment (derived)
+€177,744
Investment in fixed assets (net)
-€4,623
Current investments
+€182,367
Financing
-€20,735
Debts after one year
-€19,046
Current portion of long-term debt
+€363
Short-term financial debts
-€2,052
Cash 2025
€658,077
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,129,222 | €1,209,860 | +€80,639 | +7.1% |
| Fixed assets | 21/28 | €251,953 | €249,088 | -€2,865 | -1.1% |
| Tangible fixed assets | 22/27 | €251,953 | €249,088 | -€2,865 | -1.1% |
| Land and buildings | 22 | €251,593 | €244,465 | -€7,127 | -2.8% |
| Furniture and vehicles | 24 | €360 | €4,623 | +€4,263 | +1,184% |
| Current assets | 29/58 | €877,269 | €960,772 | +€83,503 | +9.5% |
| Amounts receivable within one year | 40/41 | €32,711 | €34,879 | +€2,167 | +6.6% |
| Trade receivables | 40 | €26,684 | €26,684 | = | 0.0% |
| Other amounts receivable | 41 | €6,027 | €8,194 | +€2,167 | +36.0% |
| Current investments | 50/53 | €450,183 | €267,817 | -€182,367 | -40.5% |
| Cash at bank and in hand | 54/58 | €391,715 | €658,077 | +€266,362 | +68.0% |
| Deferred charges and accrued income | 490/1 | €2,659 | - | -€2,659 | |
| Total equity and liabilities | 10/49 | €1,129,222 | €1,209,860 | +€80,639 | +7.1% |
| Equity | 10/15 | €912,220 | €1,009,650 | +€97,430 | +10.7% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €97,000 | €192,500 | +€95,500 | +98.5% |
| Distributable reserves | 133 | €97,000 | €192,500 | +€95,500 | +98.5% |
| Profit (loss) carried forward | 14 | €808,220 | €810,150 | +€1,930 | +0.2% |
| Amounts payable | 17/49 | €217,002 | €200,210 | -€16,792 | -7.7% |
| Amounts payable after more than one year | 17 | €163,135 | €144,089 | -€19,046 | -11.7% |
| Financial debts | 170/4 | €163,135 | €144,089 | -€19,046 | -11.7% |
| Amounts payable within one year | 42/48 | €53,866 | €56,121 | +€2,254 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €18,683 | €19,046 | +€363 | +1.9% |
| Financial debts | 43 | €16,725 | €14,672 | -€2,052 | -12.3% |
| Credit institutions | 430/8 | €16,725 | €14,672 | -€2,052 | -12.3% |
| Trade debts | 44 | €767 | €2,670 | +€1,903 | +248% |
| Suppliers | 440/4 | €767 | €2,670 | +€1,903 | +248% |
| Taxes, remuneration and social security | 45 | €17,291 | €19,332 | +€2,041 | +11.8% |
| Taxes | 450/3 | €15,032 | €16,082 | +€1,050 | +7.0% |
| Remuneration and social security | 454/9 | €2,259 | €3,249 | +€991 | +43.9% |
| Other amounts payable | 47/48 | €401 | €401 | = | 0.0% |
| Non-recurring operating income | 76A | - | €5,449 | +€5,449 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,487 | €7,487 | = | 0.0% |
| Other operating charges | 640/8 | €2,617 | €2,433 | -€183 | -7.0% |
| Gross operating margin | 9900 | €129,050 | €129,968 | +€918 | +0.7% |
| Operating profit (loss) | 9901 | €118,946 | €120,048 | +€1,102 | +0.9% |
| Financial income | 75/76B | €7,519 | €25,591 | +€18,071 | +240% |
| Recurring financial income | 75 | €7,519 | €25,591 | +€18,071 | +240% |
| Financial charges | 65/66B | €8,257 | €7,420 | -€837 | -10.1% |
| Recurring financial charges | 65 | €8,257 | €7,420 | -€837 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €118,209 | €138,218 | +€20,009 | +16.9% |
| Income taxes | 67/77 | €26,383 | €40,788 | +€14,405 | +54.6% |
| Profit (loss) for the period | 9904 | €91,826 | €97,430 | +€5,605 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €91,826 | €97,430 | +€5,605 | +6.1% |
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 26 October 2026 via checked.be.