Felix Lim Management: 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.
Felix Lim Management
Largest movements
- Cash -€12,180
down €12,180 (-46.7%), from €26,087 to €13,907
mainly Receivables within one year (-€10,260) and Tax, wage and social debts (-€9,523)
- Receivables within one year +€10,260
up €10,260 (+167%), from €6,161 to €16,421
of which Other amounts receivable: +€6,783
- Tangible fixed assets +€1,398
up €1,398 (+6.9%), from €20,226 to €21,624
of which Other tangible fixed assets: +€3,170
- Tax, wage and social debts -€9,523
down €9,523 (-62.4%), from €15,251 to €5,728
- Other debts +€3,608
up €3,608 (+159%), from €2,274 to €5,882
- Profit (loss) carried forward +€2,873
up €2,873 (+5.8%), from €49,907 to €52,780
- Trade debts +€2,542
up €2,542 (+72.4%), from €3,513 to €6,055
- Gross operating margin -€12,326
down €12,326 (-37.4%), from €32,967 to €20,642
- Taxes -€2,222
down €2,222 (-36.9%), from €6,022 to €3,800
- Financial income -€626
down €626 (-93.6%), from €669 to €43
of which Financial income: -€626
- Depreciation -€571
down €571 (-13.7%), from €4,173 to €3,602
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 | €73,945 | €73,446 | -€499 | -0.7% |
| Fixed assets | 21/28 | €40,895 | €42,293 | +€1,398 | +3.4% |
| Tangible fixed assets | 22/27 | €20,226 | €21,624 | +€1,398 | +6.9% |
| Plant, machinery and equipment | 23 | €2,169 | €647 | -€1,522 | -70.2% |
| Furniture and vehicles | 24 | €1,930 | €1,679 | -€250 | -13.0% |
| Other tangible fixed assets | 26 | €16,128 | €19,298 | +€3,170 | +19.7% |
| Financial fixed assets | 28 | €20,669 | €20,669 | = | 0.0% |
| Current assets | 29/58 | €33,050 | €31,153 | -€1,897 | -5.7% |
| Amounts receivable within one year | 40/41 | €6,161 | €16,421 | +€10,260 | +167% |
| Trade receivables | 40 | €6,161 | €9,638 | +€3,477 | +56.4% |
| Other amounts receivable | 41 | - | €6,783 | +€6,783 | |
| Cash at bank and in hand | 54/58 | €26,087 | €13,907 | -€12,180 | -46.7% |
| Deferred charges and accrued income | 490/1 | €802 | €825 | +€23 | +2.9% |
| Total equity and liabilities | 10/49 | €73,945 | €73,446 | -€499 | -0.7% |
| Equity | 10/15 | €52,907 | €55,780 | +€2,873 | +5.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,907 | €52,780 | +€2,873 | +5.8% |
| Amounts payable | 17/49 | €21,038 | €17,666 | -€3,372 | -16.0% |
| Amounts payable within one year | 42/48 | €21,038 | €17,666 | -€3,372 | -16.0% |
| Trade debts | 44 | €3,513 | €6,055 | +€2,542 | +72.4% |
| Suppliers | 440/4 | €3,513 | €6,055 | +€2,542 | +72.4% |
| Taxes, remuneration and social security | 45 | €15,251 | €5,728 | -€9,523 | -62.4% |
| Taxes | 450/3 | €15,251 | €5,728 | -€9,523 | -62.4% |
| Other amounts payable | 47/48 | €2,274 | €5,882 | +€3,608 | +159% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,173 | €3,602 | -€571 | -13.7% |
| Gross operating margin | 9900 | €32,967 | €20,642 | -€12,326 | -37.4% |
| Operating profit (loss) | 9901 | €28,795 | €17,040 | -€11,755 | -40.8% |
| Financial income | 75/76B | €669 | €43 | -€626 | -93.6% |
| Recurring financial income | 75 | €669 | €43 | -€626 | -93.6% |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,493 | €1,586 | +€94 | +6.3% |
| Recurring financial charges | 65 | €1,488 | €1,586 | +€98 | +6.6% |
| Non-recurring financial charges | 66B | €5 | - | -€5 | |
| Profit (loss) for the period before taxes | 9903 | €27,971 | €15,496 | -€12,475 | -44.6% |
| Income taxes | 67/77 | €6,022 | €3,800 | -€2,222 | -36.9% |
| Profit (loss) for the period | 9904 | €21,949 | €11,697 | -€10,253 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,949 | €11,697 | -€10,253 | -46.7% |
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 20 October 2026 via checked.be.