LIMA: what changed
Two fiscal 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.
LIMA
Largest movements
- Tangible fixed assets -€164,241
down €164,241 (-36.9%), from €444,673 to €280,433
- Revaluation surpluses -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Profit (loss) carried forward -€6,465
down €6,465 (-8.5%), from -€76,240 to -€82,705
- Other debts -€6,005
down €6,005 (-2.9%), from €206,839 to €200,834
- Gross operating margin +€5,987
up €5,987 (+128.2%), from €4,669 to €10,656
- Other operating charges +€340
up €340 (+13.5%), from €2,510 to €2,850
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 | €445,568 | €281,284 | -€164,284 | -36.9% |
| Fixed assets | 21/28 | €444,673 | €280,433 | -€164,241 | -36.9% |
| Tangible fixed assets | 22/27 | €444,673 | €280,433 | -€164,241 | -36.9% |
| Land and buildings | 22 | €444,673 | €280,433 | -€164,241 | -36.9% |
| Current assets | 29/58 | €894 | €851 | -€43 | -4.8% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €894 | €198 | -€696 | -77.8% |
| Deferred charges and accrued income | 490/1 | - | €652 | +€652 | |
| Total equity and liabilities | 10/49 | €445,568 | €281,284 | -€164,284 | -36.9% |
| Equity | 10/15 | €136,760 | -€19,705 | -€156,465 | |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Revaluation surpluses | 12 | €150,000 | €0 | -€150,000 | -100.0% |
| Profit (loss) carried forward | 14 | -€76,240 | -€82,705 | -€6,465 | -8.5% |
| Amounts payable | 17/49 | €308,807 | €300,988 | -€7,819 | -2.5% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €208,807 | €200,988 | -€7,819 | -3.7% |
| Trade debts | 44 | €1,968 | €154 | -€1,814 | -92.2% |
| Suppliers | 440/4 | €1,968 | €154 | -€1,814 | -92.2% |
| Other amounts payable | 47/48 | €206,839 | €200,834 | -€6,005 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,241 | €14,241 | = | 0.0% |
| Other operating charges | 640/8 | €2,510 | €2,850 | +€340 | +13.5% |
| Gross operating margin | 9900 | €4,669 | €10,656 | +€5,987 | +128.2% |
| Operating profit (loss) | 9901 | -€12,082 | -€6,435 | +€5,648 | +46.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,111 | -€6,465 | +€5,646 | +46.6% |
| Profit (loss) for the period | 9904 | -€12,111 | -€6,465 | +€5,646 | +46.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,111 | -€6,465 | +€5,646 | +46.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.