FORLIME: 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.
FORLIME
Largest movements
- Cash +€20,427
up €20,427 (+20.6%), from €99,182 to €119,609
mainly Other debts (+€34,997) and Depreciation (+€20,840)
- Tangible fixed assets -€7,754
down €7,754 (-12.5%), from €61,805 to €54,051
of which Land and buildings: -€15,077
- Profit (loss) carried forward -€50,000
down €50,000 (-51.5%), from €97,093 to €47,093
- Other debts +€34,997
up €34,997 (+361%), from €9,697 to €44,693
- Tax, wage and social debts +€15,648
up €15,648 (+59.5%), from €26,303 to €41,950
of which Taxes: +€14,413
- Reserves +€11,088
new in 2025: €11,088
- Depreciation +€5,040
up €5,040 (+31.9%), from €15,799 to €20,840
- Staff costs +€4,421
up €4,421 (+8.4%), from €52,582 to €57,003
- Gross operating margin -€3,829
down €3,829 (-3.4%), from €111,881 to €108,053
- Other operating charges -€2,527
down €2,527 (-17.6%), from €14,330 to €11,803
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 | €195,755 | €206,803 | +€11,049 | +5.6% |
| Fixed assets | 21/28 | €61,988 | €54,234 | -€7,754 | -12.5% |
| Tangible fixed assets | 22/27 | €61,805 | €54,051 | -€7,754 | -12.5% |
| Land and buildings | 22 | €59,251 | €44,174 | -€15,077 | -25.4% |
| Plant, machinery and equipment | 23 | €910 | €454 | -€455 | -50.1% |
| Furniture and vehicles | 24 | €1,645 | €9,423 | +€7,778 | +473% |
| Financial fixed assets | 28 | €183 | €183 | = | 0.0% |
| Current assets | 29/58 | €133,766 | €152,569 | +€18,803 | +14.1% |
| Amounts receivable within one year | 40/41 | €32,998 | €32,275 | -€723 | -2.2% |
| Trade receivables | 40 | €31,066 | €28,270 | -€2,795 | -9.0% |
| Other amounts receivable | 41 | €1,932 | €4,004 | +€2,072 | +107% |
| Cash at bank and in hand | 54/58 | €99,182 | €119,609 | +€20,427 | +20.6% |
| Deferred charges and accrued income | 490/1 | €1,586 | €685 | -€901 | -56.8% |
| Total equity and liabilities | 10/49 | €195,755 | €206,803 | +€11,049 | +5.6% |
| Equity | 10/15 | €158,831 | €119,920 | -€38,912 | -24.5% |
| Contributions | 10/11 | €55,780 | €55,780 | = | 0.0% |
| Reserves | 13 | - | €11,088 | +€11,088 | |
| Distributable reserves | 133 | - | €11,088 | +€11,088 | |
| Profit (loss) carried forward | 14 | €97,093 | €47,093 | -€50,000 | -51.5% |
| Investment grants | 15 | €5,959 | €5,959 | = | 0.0% |
| Amounts payable | 17/49 | €36,923 | €86,883 | +€49,960 | +135% |
| Amounts payable within one year | 42/48 | €36,923 | €86,883 | +€49,960 | +135% |
| Trade debts | 44 | €924 | €240 | -€684 | -74.1% |
| Suppliers | 440/4 | €924 | €240 | -€684 | -74.1% |
| Taxes, remuneration and social security | 45 | €26,303 | €41,950 | +€15,648 | +59.5% |
| Taxes | 450/3 | €10,463 | €24,876 | +€14,413 | +138% |
| Remuneration and social security | 454/9 | €15,840 | €17,074 | +€1,235 | +7.8% |
| Other amounts payable | 47/48 | €9,697 | €44,693 | +€34,997 | +361% |
| Remuneration, social security and pensions | 62 | €52,582 | €57,003 | +€4,421 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,799 | €20,840 | +€5,040 | +31.9% |
| Other operating charges | 640/8 | €14,330 | €11,803 | -€2,527 | -17.6% |
| Gross operating margin | 9900 | €111,881 | €108,053 | -€3,829 | -3.4% |
| Operating profit (loss) | 9901 | €29,170 | €18,406 | -€10,763 | -36.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | +3,950% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3,950% |
| Financial charges | 65/66B | €463 | €143 | -€320 | -69.0% |
| Recurring financial charges | 65 | €463 | €143 | -€320 | -69.0% |
| Profit (loss) for the period before taxes | 9903 | €28,707 | €18,264 | -€10,443 | -36.4% |
| Income taxes | 67/77 | €8,227 | €7,175 | -€1,051 | -12.8% |
| Profit (loss) for the period | 9904 | €20,480 | €11,088 | -€9,391 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,480 | €11,088 | -€9,391 | -45.9% |
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 16 October 2026 via checked.be.