VIP - LIMO: 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.
VIP - LIMO
Largest movements
- Cash +€6,965
up €6,965 (+55.6%), from €12,525 to €19,490
mainly Depreciation (+€6,958) and Net result for the year (+€2,373)
- Tangible fixed assets -€6,958
down €6,958 (-29.3%), from €23,774 to €16,816
- Receivables within one year +€579
up €579 (+56.4%), from €1,027 to €1,607
of which Trade receivables: +€435
- Profit (loss) carried forward +€2,373
up €2,373 (+9.5%), from €25,024 to €27,397
- Tax, wage and social debts -€2,022
down €2,022 (-43.9%), from €4,611 to €2,589
- Other debts +€1,962
up €1,962 (+72.1%), from €2,723 to €4,685
- Trade debts -€1,727
down €1,727 (-87.7%), from €1,968 to €241
- Other operating charges -€4,044
down €4,044 (-83.8%), from €4,826 to €782
- Gross operating margin -€2,098
down €2,098 (-15.7%), from €13,344 to €11,246
- Taxes -€552
down €552 (-36.0%), from €1,531 to €979
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.
Cash bridge derived
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 | €37,326 | €37,913 | +€586 | +1.6% |
| Fixed assets | 21/28 | €23,774 | €16,816 | -€6,958 | -29.3% |
| Tangible fixed assets | 22/27 | €23,774 | €16,816 | -€6,958 | -29.3% |
| Furniture and vehicles | 24 | €23,774 | €16,816 | -€6,958 | -29.3% |
| Current assets | 29/58 | €13,553 | €21,097 | +€7,544 | +55.7% |
| Amounts receivable within one year | 40/41 | €1,027 | €1,607 | +€579 | +56.4% |
| Trade receivables | 40 | €911 | €1,346 | +€435 | +47.8% |
| Other amounts receivable | 41 | €116 | €260 | +€144 | +124.1% |
| Cash at bank and in hand | 54/58 | €12,525 | €19,490 | +€6,965 | +55.6% |
| Total equity and liabilities | 10/49 | €37,326 | €37,913 | +€586 | +1.6% |
| Equity | 10/15 | €28,024 | €30,397 | +€2,373 | +8.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €3,000 | +€3,000 | |
| Other | 1109/19 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €25,024 | €27,397 | +€2,373 | +9.5% |
| Amounts payable | 17/49 | €9,302 | €7,515 | -€1,787 | -19.2% |
| Amounts payable within one year | 42/48 | €9,302 | €7,515 | -€1,787 | -19.2% |
| Trade debts | 44 | €1,968 | €241 | -€1,727 | -87.7% |
| Suppliers | 440/4 | €1,968 | €241 | -€1,727 | -87.7% |
| Taxes, remuneration and social security | 45 | €4,611 | €2,589 | -€2,022 | -43.9% |
| Taxes | 450/3 | €4,611 | €2,589 | -€2,022 | -43.9% |
| Other amounts payable | 47/48 | €2,723 | €4,685 | +€1,962 | +72.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,958 | €6,958 | = | 0.0% |
| Other operating charges | 640/8 | €4,826 | €782 | -€4,044 | -83.8% |
| Gross operating margin | 9900 | €13,344 | €11,246 | -€2,098 | -15.7% |
| Operating profit (loss) | 9901 | €1,560 | €3,506 | +€1,946 | +124.8% |
| Financial charges | 65/66B | €153 | €153 | +€0 | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €1,406 | €3,352 | +€1,946 | +138.4% |
| Income taxes | 67/77 | €1,531 | €979 | -€552 | -36.0% |
| Profit (loss) for the period | 9904 | -€125 | €2,373 | +€2,498 | |
| Profit (loss) for the period to be appropriated | 9905 | -€125 | €2,373 | +€2,498 |
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 11 October 2026 via checked.be.