Lim Projectontwikkeling: 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 Projectontwikkeling
Largest movements
- Stocks and contracts +€860,870
up €860,870 (+170%), from €507,137 to €1.4m
- Cash +€92,016
up €92,016 (+184%), from €49,896 to €141,912
mainly Other debts (+€1.1m) and Net result for the year (+€36,902)
- Receivables within one year +€63,797
up €63,797 (+521%), from €12,240 to €76,037
of which Other amounts receivable: +€58,321
- Other debts +€1.1m
up €1.1m (+334%), from €318,418 to €1.4m
- Trade debts -€81,852
down €81,852 (-90.7%), from €90,280 to €8,428
- Reserves +€46,707
new in 2025: €46,707
- Gross operating margin +€32,739
up €32,739 (+131%), from €24,990 to €57,729
- Financial charges +€20,220
up €20,220 (+773%), from €2,617 to €22,837
- Financial income +€10,998
up €10,998 (+1,359%), from €809 to €11,807
- Taxes +€4,938
up €4,938 (+141%), from €3,500 to €8,438
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 | €572,791 | €1,588,707 | +€1.0m | +177% |
| Formation expenses | 20 | €477 | €73 | -€404 | -84.7% |
| Fixed assets | 21/28 | €3,041 | €2,676 | -€365 | -12.0% |
| Tangible fixed assets | 22/27 | €3,041 | €2,676 | -€365 | -12.0% |
| Furniture and vehicles | 24 | €3,041 | €2,676 | -€365 | -12.0% |
| Current assets | 29/58 | €569,273 | €1,585,958 | +€1.0m | +179% |
| Stocks and contracts in progress | 3 | €507,137 | €1,368,007 | +€860,870 | +170% |
| Stocks | 30/36 | €507,137 | €1,368,007 | +€860,870 | +170% |
| Amounts receivable within one year | 40/41 | €12,240 | €76,037 | +€63,797 | +521% |
| Trade receivables | 40 | €523 | €5,999 | +€5,476 | +1,046% |
| Other amounts receivable | 41 | €11,717 | €70,038 | +€58,321 | +498% |
| Cash at bank and in hand | 54/58 | €49,896 | €141,912 | +€92,016 | +184% |
| Deferred charges and accrued income | 490/1 | €0 | €2 | +€2 | |
| Total equity and liabilities | 10/49 | €572,791 | €1,588,707 | +€1.0m | +177% |
| Equity | 10/15 | €109,805 | €146,707 | +€36,902 | +33.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | - | €46,707 | +€46,707 | |
| Distributable reserves | 133 | - | €46,707 | +€46,707 | |
| Profit (loss) carried forward | 14 | €9,805 | €0 | -€9,805 | -100% |
| Amounts payable | 17/49 | €462,986 | €1,442,000 | +€979,014 | +211% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €412,986 | €1,390,163 | +€977,178 | +237% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €90,280 | €8,428 | -€81,852 | -90.7% |
| Suppliers | 440/4 | €90,280 | €8,428 | -€81,852 | -90.7% |
| Taxes, remuneration and social security | 45 | €4,288 | €1,380 | -€2,908 | -67.8% |
| Taxes | 450/3 | €4,288 | €1,380 | -€2,908 | -67.8% |
| Other amounts payable | 47/48 | €318,418 | €1,380,356 | +€1.1m | +334% |
| Accrued charges and deferred income | 492/3 | €0 | €1,836 | +€1,836 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €769 | €769 | = | 0.0% |
| Other operating charges | 640/8 | €832 | €589 | -€243 | -29.2% |
| Gross operating margin | 9900 | €24,990 | €57,729 | +€32,739 | +131% |
| Operating profit (loss) | 9901 | €23,388 | €56,370 | +€32,982 | +141% |
| Financial income | 75/76B | €809 | €11,807 | +€10,998 | +1,359% |
| Recurring financial income | 75 | €809 | €11,807 | +€10,998 | +1,359% |
| Financial charges | 65/66B | €2,617 | €22,837 | +€20,220 | +773% |
| Recurring financial charges | 65 | €2,617 | €22,837 | +€20,220 | +773% |
| Profit (loss) for the period before taxes | 9903 | €21,580 | €45,340 | +€23,760 | +110% |
| Income taxes | 67/77 | €3,500 | €8,438 | +€4,938 | +141% |
| Profit (loss) for the period | 9904 | €18,080 | €36,902 | +€18,822 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €18,080 | €36,902 | +€18,822 | +104% |
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 18 October 2026 via checked.be.