DR LIMA JOANA: 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.
DR LIMA JOANA
Largest movements
- Cash +€69,316
up €69,316 (+32.9%), from €210,986 to €280,302
mainly Other debts (+€72,340) and Net result for the year (+€67,927)
- Receivables within one year +€19,968
up €19,968 (+1,262%), from €1,582 to €21,550
of which Trade receivables: +€18,442
- Tangible fixed assets -€14,268
down €14,268 (-41.5%), from €34,344 to €20,076
- Other debts +€72,340
up €72,340 (+89.2%), from €81,070 to €153,409
- Tax, wage and social debts +€9,278
new in 2025: €9,278
of which Taxes: +€6,048
- Profit (loss) carried forward -€7,995
down €7,995 (-10.4%), from €76,668 to €68,673
- Gross operating margin -€9,006
down €9,006 (-7.6%), from €118,642 to €109,635
- Taxes -€2,051
down €2,051 (-10.3%), from €19,938 to €17,887
- Financial charges +€1,864
up €1,864 (+28.5%), from €6,541 to €8,405
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 | €249,754 | €325,158 | +€75,404 | +30.2% |
| Fixed assets | 21/28 | €34,344 | €20,076 | -€14,268 | -41.5% |
| Tangible fixed assets | 22/27 | €34,344 | €20,076 | -€14,268 | -41.5% |
| Furniture and vehicles | 24 | €34,344 | €20,076 | -€14,268 | -41.5% |
| Current assets | 29/58 | €215,410 | €305,082 | +€89,672 | +41.6% |
| Amounts receivable within one year | 40/41 | €1,582 | €21,550 | +€19,968 | +1,262% |
| Trade receivables | 40 | €933 | €19,374 | +€18,442 | +1,978% |
| Other amounts receivable | 41 | €649 | €2,175 | +€1,526 | +235% |
| Cash at bank and in hand | 54/58 | €210,986 | €280,302 | +€69,316 | +32.9% |
| Deferred charges and accrued income | 490/1 | €2,842 | €3,231 | +€389 | +13.7% |
| Total equity and liabilities | 10/49 | €249,754 | €325,158 | +€75,404 | +30.2% |
| Equity | 10/15 | €162,164 | €154,169 | -€7,995 | -4.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €82,996 | €82,996 | = | 0.0% |
| Distributable reserves | 133 | €82,996 | €82,996 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,668 | €68,673 | -€7,995 | -10.4% |
| Amounts payable | 17/49 | €87,589 | €170,988 | +€83,399 | +95.2% |
| Amounts payable within one year | 42/48 | €81,153 | €162,688 | +€81,535 | +100% |
| Trade debts | 44 | €83 | - | -€83 | |
| Suppliers | 440/4 | €83 | - | -€83 | |
| Taxes, remuneration and social security | 45 | - | €9,278 | +€9,278 | |
| Taxes | 450/3 | - | €6,048 | +€6,048 | |
| Remuneration and social security | 454/9 | - | €3,230 | +€3,230 | |
| Other amounts payable | 47/48 | €81,070 | €153,409 | +€72,340 | +89.2% |
| Accrued charges and deferred income | 492/3 | €6,437 | €8,301 | +€1,864 | +29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,711 | €14,268 | -€443 | -3.0% |
| Other operating charges | 640/8 | €783 | €1,148 | +€365 | +46.6% |
| Gross operating margin | 9900 | €118,642 | €109,635 | -€9,006 | -7.6% |
| Operating profit (loss) | 9901 | €103,147 | €94,219 | -€8,928 | -8.7% |
| Financial charges | 65/66B | €6,541 | €8,405 | +€1,864 | +28.5% |
| Recurring financial charges | 65 | €6,541 | €8,405 | +€1,864 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €96,606 | €85,814 | -€10,792 | -11.2% |
| Income taxes | 67/77 | €19,938 | €17,887 | -€2,051 | -10.3% |
| Profit (loss) for the period | 9904 | €76,668 | €67,927 | -€8,741 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €76,668 | €67,927 | -€8,741 | -11.4% |
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 28 October 2026 via checked.be.