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 +€27,612
up €27,612 (+1388.8%), from €1,988 to €29,600
of which Furniture and vehicles: +€27,912
- Receivables within one year +€23,303
up €23,303 (+95.2%), from €24,470 to €47,773
of which Trade receivables: +€19,965
- Cash +€14,839
up €14,839 (+2204.3%), from €673 to €15,512
mainly Net result for the year (+€24,405) and Debts after one year (+€22,646)
- Debts after one year +€22,646
new in 2025: €22,646
- Reserves +€19,682
up €19,682 (+152.8%), from €12,880 to €32,562
- Other debts +€8,176
up €8,176 (+171.6%), from €4,765 to €12,941
- Tax, wage and social debts +€7,415
up €7,415 (+150.2%), from €4,936 to €12,351
- Current portion of long-term debt +€6,507
new in 2025: €6,507
- Gross operating margin +€33,485
up €33,485 (+250.1%), from €13,387 to €46,872
- Taxes +€7,890
up €7,890 (+264.2%), from €2,987 to €10,877
- Depreciation +€5,475
up €5,475 (+673.9%), from €812 to €6,287
- Other operating charges +€869
up €869 (+82.1%), from €1,058 to €1,927
- Financial charges +€769
up €769 (+29.5%), from €2,606 to €3,376
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 | €27,384 | €93,146 | +€65,762 | +240.2% |
| Fixed assets | 21/28 | €1,988 | €29,600 | +€27,612 | +1388.8% |
| Tangible fixed assets | 22/27 | €1,988 | €29,600 | +€27,612 | +1388.8% |
| Plant, machinery and equipment | 23 | €732 | €432 | -€300 | -41.0% |
| Furniture and vehicles | 24 | €1,256 | €29,167 | +€27,912 | +2222.7% |
| Current assets | 29/58 | €25,395 | €63,546 | +€38,151 | +150.2% |
| Amounts receivable within one year | 40/41 | €24,470 | €47,773 | +€23,303 | +95.2% |
| Trade receivables | 40 | €20,570 | €40,535 | +€19,965 | +97.1% |
| Other amounts receivable | 41 | €3,900 | €7,238 | +€3,338 | +85.6% |
| Cash at bank and in hand | 54/58 | €673 | €15,512 | +€14,839 | +2204.3% |
| Deferred charges and accrued income | 490/1 | €252 | €261 | +€9 | +3.4% |
| Total equity and liabilities | 10/49 | €27,384 | €93,146 | +€65,762 | +240.2% |
| Equity | 10/15 | €16,880 | €36,562 | +€19,682 | +116.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €12,880 | €32,562 | +€19,682 | +152.8% |
| Distributable reserves | 133 | €12,880 | €32,562 | +€19,682 | +152.8% |
| Amounts payable | 17/49 | €10,504 | €56,584 | +€46,080 | +438.7% |
| Amounts payable after more than one year | 17 | - | €22,646 | +€22,646 | |
| Financial debts | 170/4 | - | €22,646 | +€22,646 | |
| Amounts payable within one year | 42/48 | €10,504 | €33,938 | +€23,434 | +223.1% |
| Current portion of amounts payable after more than one year | 42 | - | €6,507 | +€6,507 | |
| Trade debts | 44 | €803 | €2,139 | +€1,335 | +166.2% |
| Suppliers | 440/4 | €803 | €2,139 | +€1,335 | +166.2% |
| Taxes, remuneration and social security | 45 | €4,936 | €12,351 | +€7,415 | +150.2% |
| Taxes | 450/3 | €4,936 | €12,351 | +€7,415 | +150.2% |
| Other amounts payable | 47/48 | €4,765 | €12,941 | +€8,176 | +171.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €812 | €6,287 | +€5,475 | +673.9% |
| Other operating charges | 640/8 | €1,058 | €1,927 | +€869 | +82.1% |
| Gross operating margin | 9900 | €13,387 | €46,872 | +€33,485 | +250.1% |
| Operating profit (loss) | 9901 | €11,516 | €38,658 | +€27,141 | +235.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1450.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1450.0% |
| Financial charges | 65/66B | €2,606 | €3,376 | +€769 | +29.5% |
| Recurring financial charges | 65 | €2,606 | €3,376 | +€769 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €8,910 | €35,283 | +€26,373 | +296.0% |
| Income taxes | 67/77 | €2,987 | €10,877 | +€7,890 | +264.2% |
| Profit (loss) for the period | 9904 | €5,923 | €24,405 | +€18,482 | +312.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,923 | €24,405 | +€18,482 | +312.0% |
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 6 October 2026 via checked.be.