LIM: 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
LIM
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1,682
2024 · -€20,576+€22,258
Equity
€301,471
2024 · €299,789+€1,682
Cash
€6,261
2024 · €1,994+€4,268
Balance sheet total
€833,168
2024 · €856,423-€23,255
Largest movements
Assets
- Tangible fixed assets -€30,173
down €30,173 (-3.5%), from €851,425 to €821,253
of which Land and buildings: -€29,401
Equity and liabilities
- Debts after one year -€25,295
down €25,295 (-5.2%), from €482,313 to €457,017
of which Financial debts: -€25,295
Income statement
- Gross operating margin +€40,700
up €40,700 (+1694.3%), from €2,402 to €43,103
- Depreciation +€14,817
up €14,817 (+87.8%), from €16,866 to €31,683
- Financial charges +€3,732
up €3,732 (+71.1%), from €5,246 to €8,978
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
-€20,576
Gross operating margin
+€40,700
Depreciation
-€14,817
Other operating charges
+€115
Financial income
-€9
Financial charges
-€3,732
Taxes
-€0
Result 2025
€1,682
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.
From operations
+€30,522
Investment
-€1,511
Financing
-€24,744
Cash 2024
€1,994
From operations (derived)
+€30,522
Net result for the year
+€1,682
Depreciation
+€31,683
Receivables within one year
-€2,420
Deferred charges and accrued income
-€230
Trade debts
-€3,938
Tax, wage and social debts
+€2,073
Other debts
+€1,600
Accrued charges and deferred income
+€71
Investment (derived)
-€1,511
Investment in fixed assets (net)
-€1,511
Financing
-€24,744
Debts after one year
-€25,295
Current portion of long-term debt
+€552
Cash 2025
€6,261
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €856,423 | €833,168 | -€23,255 | -2.7% |
| Fixed assets | 21/28 | €851,425 | €821,253 | -€30,173 | -3.5% |
| Tangible fixed assets | 22/27 | €851,425 | €821,253 | -€30,173 | -3.5% |
| Land and buildings | 22 | €847,590 | €818,189 | -€29,401 | -3.5% |
| Plant, machinery and equipment | 23 | €3,141 | €2,509 | -€632 | -20.1% |
| Furniture and vehicles | 24 | €694 | €555 | -€139 | -20.0% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €4,998 | €11,915 | +€6,917 | +138.4% |
| Amounts receivable within one year | 40/41 | €2,513 | €4,933 | +€2,420 | +96.3% |
| Trade receivables | 40 | €2,510 | €4,933 | +€2,424 | +96.6% |
| Other amounts receivable | 41 | €3 | €0 | -€3 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,994 | €6,261 | +€4,268 | +214.0% |
| Deferred charges and accrued income | 490/1 | €491 | €721 | +€230 | +46.8% |
| Total equity and liabilities | 10/49 | €856,423 | €833,168 | -€23,255 | -2.7% |
| Equity | 10/15 | €299,789 | €301,471 | +€1,682 | +0.6% |
| Contributions | 10/11 | €270,789 | €270,789 | = | 0.0% |
| Reserves | 13 | €29,000 | €30,682 | +€1,682 | +5.8% |
| Distributable reserves | 133 | €29,000 | €30,682 | +€1,682 | +5.8% |
| Amounts payable | 17/49 | €556,634 | €531,697 | -€24,937 | -4.5% |
| Amounts payable after more than one year | 17 | €482,313 | €457,017 | -€25,295 | -5.2% |
| Financial debts | 170/4 | €362,313 | €337,017 | -€25,295 | -7.0% |
| Other amounts payable | 178/9 | €120,000 | €120,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €72,371 | €72,658 | +€287 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €24,744 | €25,295 | +€552 | +2.2% |
| Trade debts | 44 | €4,155 | €218 | -€3,938 | -94.8% |
| Suppliers | 440/4 | €4,155 | €218 | -€3,938 | -94.8% |
| Taxes, remuneration and social security | 45 | €746 | €2,819 | +€2,073 | +277.8% |
| Taxes | 450/3 | €746 | €2,819 | +€2,073 | +277.8% |
| Other amounts payable | 47/48 | €42,726 | €44,326 | +€1,600 | +3.7% |
| Accrued charges and deferred income | 492/3 | €1,950 | €2,021 | +€71 | +3.7% |
| Non-recurring operating income | 76A | €0 | €1,950 | +€1,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,866 | €31,683 | +€14,817 | +87.8% |
| Other operating charges | 640/8 | €877 | €762 | -€115 | -13.1% |
| Gross operating margin | 9900 | €2,402 | €43,103 | +€40,700 | +1694.3% |
| Operating profit (loss) | 9901 | -€15,342 | €10,657 | +€25,999 | |
| Financial income | 75/76B | €11 | €2 | -€9 | -78.4% |
| Recurring financial income | 75 | €11 | €2 | -€9 | -78.4% |
| Financial charges | 65/66B | €5,246 | €8,978 | +€3,732 | +71.1% |
| Recurring financial charges | 65 | €5,246 | €8,978 | +€3,732 | +71.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,576 | €1,682 | +€22,258 | |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€20,576 | €1,682 | +€22,258 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,576 | €1,682 | +€22,258 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.