LIM BOIS: 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.
LIM BOIS
Largest movements
- Cash +€9,252
up €9,252 (+215670.6%), from €4 to €9,257
mainly Net result for the year (+€13,244) and Depreciation (+€9,860)
- Tangible fixed assets -€4,360
down €4,360 (-16.4%), from €26,524 to €22,164
of which Furniture and vehicles: -€9,860
- Receivables within one year -€4,030
down €4,030 (-17.9%), from €22,528 to €18,498
of which Trade receivables: -€4,545
- Debts after one year -€15,144
no longer reported in 2025 (was €15,144)
- Profit (loss) carried forward +€13,244
up €13,244, from -€2,676 to €10,568
- Current portion of long-term debt +€4,934
up €4,934 (+48.3%), from €10,211 to €15,144
- Trade debts -€2,144
down €2,144 (-33.4%), from €6,419 to €4,275
- Gross operating margin +€25,191
up €25,191, from -€624 to €24,567
- Depreciation +€898
up €898 (+10.0%), from €8,962 to €9,860
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 | €49,056 | €49,919 | +€863 | +1.8% |
| Fixed assets | 21/28 | €26,524 | €22,164 | -€4,360 | -16.4% |
| Tangible fixed assets | 22/27 | €26,524 | €22,164 | -€4,360 | -16.4% |
| Furniture and vehicles | 24 | €26,524 | €16,664 | -€9,860 | -37.2% |
| Assets under construction and advance payments | 27 | - | €5,500 | +€5,500 | |
| Current assets | 29/58 | €22,532 | €27,755 | +€5,223 | +23.2% |
| Amounts receivable within one year | 40/41 | €22,528 | €18,498 | -€4,030 | -17.9% |
| Trade receivables | 40 | €22,528 | €17,983 | -€4,545 | -20.2% |
| Other amounts receivable | 41 | - | €515 | +€515 | |
| Cash at bank and in hand | 54/58 | €4 | €9,257 | +€9,252 | +215670.6% |
| Total equity and liabilities | 10/49 | €49,056 | €49,919 | +€863 | +1.8% |
| Equity | 10/15 | €324 | €13,568 | +€13,244 | +4085.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,676 | €10,568 | +€13,244 | |
| Amounts payable | 17/49 | €48,732 | €36,351 | -€12,381 | -25.4% |
| Amounts payable after more than one year | 17 | €15,144 | - | -€15,144 | |
| Financial debts | 170/4 | €15,144 | - | -€15,144 | |
| Amounts payable within one year | 42/48 | €33,587 | €36,351 | +€2,764 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €10,211 | €15,144 | +€4,934 | +48.3% |
| Trade debts | 44 | €6,419 | €4,275 | -€2,144 | -33.4% |
| Suppliers | 440/4 | €6,419 | €4,275 | -€2,144 | -33.4% |
| Taxes, remuneration and social security | 45 | €57 | €31 | -€26 | -45.6% |
| Taxes | 450/3 | €57 | €31 | -€26 | -45.6% |
| Other amounts payable | 47/48 | €16,901 | €16,901 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,962 | €9,860 | +€898 | +10.0% |
| Other operating charges | 640/8 | €387 | €405 | +€18 | +4.7% |
| Gross operating margin | 9900 | -€624 | €24,567 | +€25,191 | |
| Operating profit (loss) | 9901 | -€9,973 | €14,302 | +€24,275 | |
| Financial charges | 65/66B | €1,272 | €1,058 | -€214 | -16.9% |
| Recurring financial charges | 65 | €1,272 | €1,058 | -€214 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,245 | €13,244 | +€24,489 | |
| Profit (loss) for the period | 9904 | -€11,245 | €13,244 | +€24,489 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,245 | €13,244 | +€24,489 |
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.