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
- Receivables within one year -€13,835
down €13,835 (-54.8%), from €25,249 to €11,414
of which Trade receivables: -€17,695
- Cash +€1,336
up €1,336 (+1625.3%), from €82 to €1,418
mainly Receivables within one year (+€13,835)
- Trade debts -€7,095
no longer reported in 2025 (was €7,095)
- Current portion of long-term debt -€2,622
no longer reported in 2025 (was €2,622)
- Profit (loss) carried forward -€1,601
down €1,601 (-101.4%), from -€1,579 to -€3,180
- Tax, wage and social debts -€1,182
down €1,182 (-82.9%), from €1,426 to €244
- Gross operating margin -€10,136
down €10,136, from €8,931 to -€1,205
- Other operating charges -€9,018
down €9,018 (-96.4%), from €9,350 to €332
- Financial charges -€390
down €390 (-86.1%), from €453 to €63
- Depreciation -€330
no longer reported in 2025 (was €330)
- Taxes -€245
no longer reported in 2025 (was €245)
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 | €28,164 | €15,665 | -€12,499 | -44.4% |
| Fixed assets | 21/28 | €1,111 | €1,111 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,111 | €1,111 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €1,111 | €1,111 | = | 0.0% |
| Current assets | 29/58 | €27,052 | €14,553 | -€12,499 | -46.2% |
| Amounts receivable after more than one year | 29 | €1,720 | €1,720 | = | 0.0% |
| Other amounts receivable | 291 | €1,720 | €1,720 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,249 | €11,414 | -€13,835 | -54.8% |
| Trade receivables | 40 | €17,695 | - | -€17,695 | |
| Other amounts receivable | 41 | €7,554 | €11,414 | +€3,860 | +51.1% |
| Current investments | 50/53 | €2 | €2 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €82 | €1,418 | +€1,336 | +1625.3% |
| Total equity and liabilities | 10/49 | €28,164 | €15,665 | -€12,499 | -44.4% |
| Equity | 10/15 | €17,021 | €15,420 | -€1,601 | -9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€1,579 | -€3,180 | -€1,601 | -101.4% |
| Amounts payable | 17/49 | €11,143 | €244 | -€10,898 | -97.8% |
| Amounts payable within one year | 42/48 | €11,143 | €244 | -€10,898 | -97.8% |
| Current portion of amounts payable after more than one year | 42 | €2,622 | - | -€2,622 | |
| Trade debts | 44 | €7,095 | - | -€7,095 | |
| Suppliers | 440/4 | €7,095 | - | -€7,095 | |
| Taxes, remuneration and social security | 45 | €1,426 | €244 | -€1,182 | -82.9% |
| Taxes | 450/3 | €1,426 | €244 | -€1,182 | -82.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330 | - | -€330 | |
| Other operating charges | 640/8 | €9,350 | €332 | -€9,018 | -96.4% |
| Gross operating margin | 9900 | €8,931 | -€1,205 | -€10,136 | |
| Operating profit (loss) | 9901 | -€749 | -€1,538 | -€789 | -105.4% |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €453 | €63 | -€390 | -86.1% |
| Recurring financial charges | 65 | €453 | €63 | -€390 | -86.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,180 | -€1,601 | -€421 | -35.6% |
| Income taxes | 67/77 | €245 | - | -€245 | |
| Profit (loss) for the period | 9904 | -€1,425 | -€1,601 | -€176 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,425 | -€1,601 | -€176 | -12.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.