Lim-Elec: 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-Elec
Largest movements
- Cash +€355,002
up €355,002 (+169.8%), from €209,121 to €564,123
mainly Net result for the year (+€162,054) and Other debts (+€87,560)
- Tangible fixed assets -€71,119
down €71,119 (-29.3%), from €242,938 to €171,820
of which Other tangible fixed assets: -€38,582
- Stocks and contracts -€54,258
down €54,258 (-38.4%), from €141,152 to €86,894
- Other debts +€87,560
up €87,560 (+194.5%), from €45,021 to €132,581
- Trade debts +€70,826
up €70,826 (+138.9%), from €51,005 to €121,831
- Reserves +€53,250
up €53,250 (+13.7%), from €388,600 to €441,850
- Gross operating margin +€166,364
up €166,364 (+33.4%), from €498,181 to €664,545
- Staff costs +€41,966
up €41,966 (+13.0%), from €322,407 to €364,373
- Taxes +€32,862
up €32,862 (+75.9%), from €43,299 to €76,161
- Financial income -€15,727
down €15,727 (-38.0%), from €41,341 to €25,614
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 | €696,133 | €912,025 | +€215,892 | +31.0% |
| Fixed assets | 21/28 | €245,648 | €172,570 | -€73,079 | -29.7% |
| Tangible fixed assets | 22/27 | €242,938 | €171,820 | -€71,119 | -29.3% |
| Plant, machinery and equipment | 23 | €11,777 | €7,118 | -€4,659 | -39.6% |
| Furniture and vehicles | 24 | €56,367 | €33,078 | -€23,289 | -41.3% |
| Leasing and similar rights | 25 | €4,588 | €0 | -€4,588 | -100.0% |
| Other tangible fixed assets | 26 | €170,206 | €131,624 | -€38,582 | -22.7% |
| Financial fixed assets | 28 | €2,710 | €750 | -€1,960 | -72.3% |
| Current assets | 29/58 | €450,485 | €739,456 | +€288,971 | +64.1% |
| Stocks and contracts in progress | 3 | €141,152 | €86,894 | -€54,258 | -38.4% |
| Stocks | 30/36 | €141,152 | €86,894 | -€54,258 | -38.4% |
| Amounts receivable within one year | 40/41 | €82,447 | €74,465 | -€7,982 | -9.7% |
| Trade receivables | 40 | €38,784 | €39,838 | +€1,054 | +2.7% |
| Other amounts receivable | 41 | €43,663 | €34,627 | -€9,036 | -20.7% |
| Cash at bank and in hand | 54/58 | €209,121 | €564,123 | +€355,002 | +169.8% |
| Deferred charges and accrued income | 490/1 | €17,765 | €13,974 | -€3,792 | -21.3% |
| Total equity and liabilities | 10/49 | €696,133 | €912,025 | +€215,892 | +31.0% |
| Equity | 10/15 | €400,330 | €453,584 | +€53,254 | +13.3% |
| Contributions | 10/11 | €11,160 | €11,160 | = | 0.0% |
| Reserves | 13 | €388,600 | €441,850 | +€53,250 | +13.7% |
| Distributable reserves | 133 | €388,600 | €441,850 | +€53,250 | +13.7% |
| Profit (loss) carried forward | 14 | €570 | €574 | +€4 | +0.7% |
| Amounts payable | 17/49 | €295,803 | €458,441 | +€162,638 | +55.0% |
| Amounts payable after more than one year | 17 | €190,000 | €190,000 | = | 0.0% |
| Financial debts | 170/4 | €190,000 | €190,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €98,023 | €256,912 | +€158,889 | +162.1% |
| Trade debts | 44 | €51,005 | €121,831 | +€70,826 | +138.9% |
| Suppliers | 440/4 | €51,005 | €121,831 | +€70,826 | +138.9% |
| Advances received on contracts in progress | 46 | €1,997 | €2,500 | +€503 | +25.2% |
| Other amounts payable | 47/48 | €45,021 | €132,581 | +€87,560 | +194.5% |
| Accrued charges and deferred income | 492/3 | €7,780 | €11,528 | +€3,749 | +48.2% |
| Remuneration, social security and pensions | 62 | €322,407 | €364,373 | +€41,966 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,504 | €72,508 | -€996 | -1.4% |
| Other operating charges | 640/8 | €2,536 | €2,855 | +€319 | +12.6% |
| Non-recurring operating charges | 66A | €500 | - | -€500 | |
| Gross operating margin | 9900 | €498,181 | €664,545 | +€166,364 | +33.4% |
| Operating profit (loss) | 9901 | €99,234 | €224,808 | +€125,574 | +126.5% |
| Financial income | 75/76B | €41,341 | €25,614 | -€15,727 | -38.0% |
| Recurring financial income | 75 | €41,341 | €25,614 | -€15,727 | -38.0% |
| Financial charges | 65/66B | €6,080 | €12,206 | +€6,126 | +100.7% |
| Recurring financial charges | 65 | €6,080 | €12,206 | +€6,126 | +100.7% |
| Profit (loss) for the period before taxes | 9903 | €134,494 | €238,215 | +€103,721 | +77.1% |
| Income taxes | 67/77 | €43,299 | €76,161 | +€32,862 | +75.9% |
| Profit (loss) for the period | 9904 | €91,196 | €162,054 | +€70,859 | +77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €91,196 | €162,054 | +€70,859 | +77.7% |
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 10 October 2026 via checked.be.